# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 02 — Real Property Assessments

### Chapter 05 — Country Clubs

#### Regulation .09 Termination by Club or Course Prohibited.

*COMAR 18.02.05.09*

A. Except as otherwise provided in this regulation, when a country club or golf course makes an agreement with the Department under Tax-Property Article, §8-213(b), Annotated Code of Maryland, it may not terminate the agreement during its original term or any extension of the term, as provided by Tax-Property Article, §8-213(d), Annotated Code of Maryland, without the written consent of the Department.

B. A country club or golf course may not enter into or continue an agreement if it:

  (1) Allows or practices discrimination under Tax-Property Article, §8-214, Annotated Code of Maryland;

  (2) Fails to meet the qualifications for a country club or golf course under Tax-Property Article, §8-212, Annotated Code of Maryland; or

  (3) Fails to meet the qualifications under Regulation .02 of this chapter.

C. Land may not continue under an agreement if it:

  (1) Is conveyed to a new owner who does not accept the obligation of an agreement pursuant to Tax-Property Article, §8-217, Annotated Code of Maryland;

  (2) Ceases to be used as a country club and is not immediately subjected to a golf course agreement; or

  (3) Ceases to be used as a golf course and is not immediately subjected to a country club agreement.