1318

LAWS OF MARYLAND

Ch. 334

8-213.

(a)  In this section, "agreement" means an agreement made
under subsection (b) of this section.

(b)  The Department may make agreements with country clubs
that specify the manner of assessing the land of a country club.
All agreements shall contain uniform provisions.

(c)  (1) Except as provided in paragraph (2) of this
subsection, the land of a country club that is actively used as a
country club that meets the requirements of § 8-212 of this
subtitle shall be assessed on the basis of that use and may not
be assessed on the basis of any other use.

(2)  If the land of a country club that meets the
requirements of § 8-212 of this subtitle has a greater value than
its value when used as a country club, the land shall also be
assessed on the basis of the greater value.

(3)  Except as provided under § 8-216 of this
subtitle, the property tax payable by a country club under this
section is based on the assessment of the land under paragraph
(1) of this subsection.

(4)  If an assessment is made on the greater value
under paragraph (2) of this subsection, the assessment records
for the country club shall record the assessment under paragraphs
(1) and (2) of this subsection.

(5)  The valuation of the land of a country club that
is subject to an agreement under this section is adjusted as
provided by § 8-103(d)(2) of this title. Any assessment of the
land of a country club under this section is effective on the
date of finality next following the date of an agreement.

(d)  (1) An agreement shall be for at least 10 consecutive
years or for a longer period at the option of the country club.

(2) An agreement may be extended, but only in
increments of at least 5 years.

8-214.

[(a) Except as provided in subsection (b) of this
section, if] IF a country club that meets the qualifications of
§ 8-212 of this subtitle allows or practices discrimination based
on race, color, creed, sex, or national origin in granting
membership or guest privileges, the country club may not make an
agreement under this subtitle.

[(b) If the facilities of a country club that meets the
qualifications of § 8-212 of this subtitle are operated with the
primary purpose of serving or benefiting members of a particular
sex or if] (B) IF the country club excludes certain sexes on