A county owned golf course located within the county and operating on the county's behalf by a licensee is entitled to exemption where the public's access thereto is generally unlimited. Where that same licensee operates a catering facility on the premises and public access to that portion of the property is limited, the catering facility is not entitled to exemption. Our opinion has been requested concerning the taxable status of a town-owned golf course which is operated by a private licensee. In addition to operating the golf course, the licensee has opened a catering business on the premises which caters private parties. It is unlikely that a court would reach a different conclusion where, as here, the golf course is run on the municipality's behalf by a licensee.
Public accessibility appears to be the key factor.
For purposes of addressing the catering facility, we will assume the assessor would agree that the golf course is tax exempt. Based on the facts provided, it appears that public access to the catering facility is far more restricted. There is some case law of relevance. It is not regulated or controlled in any significant way by any agency or department of the county. Its use by the public does not differ in any substantial way from the public use of large restaurants everywhere.