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Ch. 474
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2002 LAWS OF MARYLAND
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the application of this Act; and generally relating to the property tax assessment
of country clubs and golf courses.
BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 8-101(b)(4) and 8-212 through 8-348 8-219
Annotated Code of Maryland
(2001 Replacement Volume and 2001 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
8-101.
(b) Real property is a class of property and is divided into the following
subclasses:
(4) land of a country club OR GOLF COURSE, assessed under §§ 8-212
through 8-217 of this title;
8-212.
(A) 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.
(B) A country club is eligible to be assessed under §§ 8-213 through 8-218 of
this subtitle if it:
(1) has at least 100 members, who pay dues averaging $50 or more
annually for each member;
(2) restricts use of its facilities primarily to members, families, and
guests; and
(3) is located on at least 50 acres of land, on which is maintained:
(i) a regular or championship golf course of at least 9 holes; and
(ii) a clubhouse.
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 AND GOLF
COURSES that specify the manner of assessing the land AND COURSE
IMPROVEMENTS of a country club OR GOLF COURSE. All agreements shall contain
uniform provisions.
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- 3782 -
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