Md. Code Ann., Tax-Prop. § 8-212 — § 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.