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Session Laws, 2002
Volume 800, Page 5214   View pdf image
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H.B. 758 VETOES
House Bill No. 758
AN ACT concerning Property Tax Assessment - Country Clubs and Golf Courses FOR the purpose of making certain golf courses eligible for special use value
assessment for property tax purposes under certain circumstances; authorizing
the Department of Assessments and Taxation to make certain agreements with
golf courses that specify the manner of assessing certain property of a golf
course; altering the scope of certain agreements entered into between the
Department and certain country clubs; altering the basis of the valuation of
certain land of a country club or golf course for certain purposes; presiding for
special valuation of certain golf course improvements for certain purposes;
authorizing the Department to enter into agreements with golf courses to
provide for the manner of assessing certain property of a golf course to be
effective beginning with a certain date of finality for assessments for a certain
tax year; requiring the Department to adopt certain regulations; providing for
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 8-218 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 county 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:
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Session Laws, 2002
Volume 800, Page 5214   View pdf image
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