Maryland Statutes
Part II - Use Assessments
Section 8-212 - Assessing of Country Clubs and Golf Courses -- Qualifications

(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.

Structure Maryland Statutes