Code of Maryland Regulations
Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION
Subtitle 02 - REAL PROPERTY ASSESSMENTS
Chapter 18.02.05 - Country Clubs
Section 18.02.05.09 - Termination by Club or Course Prohibited
Universal Citation: MD Code Reg 18.02.05.09
Current through Register Vol. 51, No. 6, March 22, 2024
A. Except as otherwise provided in this regulation, when a country club or golf course makes an agreement with the Department under Tax-Property Article, §8-213(b), Annotated Code of Maryland, it may not terminate the agreement during its original term or any extension of the term, as provided by Tax-Property Article, §8-213(d), Annotated Code of Maryland, without the written consent of the Department.
B. A country club or golf course may not enter into or continue an agreement if it:
(1) Allows or practices discrimination under Tax-Property Article, §8-214, Annotated Code of Maryland;
(2) Fails to meet the qualifications for a country club or golf course under Tax-Property Article, §8-212, Annotated Code of Maryland; or
(3) Fails to meet the qualifications under Regulation .02 of this chapter.
C. Land may not continue under an agreement if it:
(1) Is conveyed to a new owner who does not accept the obligation of an agreement pursuant to Tax-Property Article, §8-217, Annotated Code of Maryland;
(2) Ceases to be used as a country club and is not immediately subjected to a golf course agreement; or
(3) Ceases to be used as a golf course and is not immediately subjected to a country club agreement.
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