{"data":{"id":"us-md/md.-code-tax-property-8-212","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–212","heading":"","body":"(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.\n(b) A country club is eligible to be assessed under §§ 8-213 through 8-218 of this subtitle if it:\n(1) has at least 100 members, who pay dues averaging $50 or more annually for each member;\n(2) restricts use of its facilities primarily to members, families, and guests; and\n(3) is located on at least 50 acres of land, on which is maintained:\n(i) a regular or championship golf course of at least 9 holes; and\n(ii) a clubhouse.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-212","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"a4f0c585fdb2334e82d5869609ccd57204495dc69ec247d0d21d983027efb9d8","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-211","next":"us-md/md.-code-tax-property-8-213"},"notice":"GroundRules: Original legal text. Not legal advice."}