(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.
Maryland Legal Code