Md. Code, Tax - Property § 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.