# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 2. Assessment Procedures

#### Section 8-217

If a purchaser of all or any part of the land of a country club or golf course accepts the obligations of an agreement made under Sec. 8-213 of this subtitle, the agreement is transferred to the purchaser. Property tax is not due under Sec. 8-216 of this subtitle on a conveyance of land of a country club or golf course under this section.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)