# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 02 — Real Property Assessments

### Chapter 05 — Country Clubs

#### Regulation .07 Notices.

*COMAR 18.02.05.07*

When country club or golf course land is reassessed according to its use value, country club or golf course land shall also be valued according to its market value. If the market value exceeds the use value, the owner shall be notified of both values.