<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="8-212" title_number="8" title_name="Valuation and Assessment" subtitle_number="2" subtitle_name="Assessment Procedures">
  <level label="a">
    <text>A golf course that is open to the public is eligible to be assessed under §§ 8-213 through 8-218 of this subtitle if it is located on at least 50 acres of land on which is maintained a regular or championship golf course of at least 9 holes.</text>
  </level>
  <level label="b">
    <text>A country club is eligible to be assessed under §§ 8-213 through 8-218 of this subtitle if it:</text>
    <level label="1">
      <text>has at least 100 members, who pay dues averaging $50 or more annually for each member;</text>
    </level>
    <level label="2">
      <text>restricts use of its facilities primarily to members, families, and guests; and</text>
    </level>
    <level label="3">
      <text>is located on at least 50 acres of land, on which is maintained:</text>
      <level label="i">
        <text>a regular or championship golf course of at least 9 holes; and</text>
      </level>
      <level label="ii">
        <text>a clubhouse.</text>
      </level>
    </level>
  </level>
</section>
