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PARRIS N. GLENDENING, Governor
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H.B. 758
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8-217.
If a purchaser of all or any part of the land of a country club OR GOLF COURSE
accepts the obligations of an agreement made under § 8-213 of this subtitle, the
agreement is transferred to the purchaser. Property tax is not due under § 8-216 of
this subtitle on a conveyance of land of a country club OR GOLF COURSE under this
section.
8-218.
To administer the country club AND GOLF COURSE assessment provisions of this
subtitle, the Department shall:
(1) adopt uniform regulations; and
(2) prepare and distribute any forms that are required.
8-219.
(a) (1) In this section, the following words have the meanings indicated.
(2) "Easement" means an interest in land that:
(i) is conveyed or assigned in perpetuity or for a fixed period of
time to the Nature Conservancy or to a government or unit of government; and
(ii) limits use of the land to preserve the natural open character of
the land.
(3) "Natural open character" means an area of great natural scenic
beauty, open space, natural conditions, or present use that:
(i) enhances the present or potential value of adjacent
development; or
(ii) maintains or enhances the conservation of natural or scenic
resources.
(b) Any land subject to an easement shall be assessed on the basis of its value
as required by this subtitle, but the value shall be adjusted by the effect of the
easement on the land.
(C) THE DEPARTMENT SHALL ADOPT REGULATIONS ESTABLISHING THE
VALUE OF LAND ASSESSED UNDER THIS SECTION.
SECTION 2. AND BE IT FURTHER ENACTED, That:
(1) On or before September 30, 2002, the Department of Assessments
and Taxation may enter into agreements with golf courses to provide the manner of
assessing the land and source improvements of a golf course as provided in §§ 8-212
through 8-218 of the Tax - Property Article; and
(2) Notwithstanding § 8-213(c)(5) or (d)(2) of the Tax - Property Article
or any other provision of law, the agreements entered into under this section on or
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