MD. Tax - Property Code Ann. §  8-215 (2021)
2021 Maryland Statutes|Tax - Property|Title 8 - Valuation and Assessment|Subtitle 2 - Assessment Procedures|Part II - Use Assessments|Section 8-215 - Assessing of Country Clubs and Golf Courses -- Determination of Discrimination and Consent Agreements

    (a)    (1)    A person claiming to be aggrieved by discrimination prohibited by § 8-214 of this subtitle may file a sworn, written complaint with the Attorney General.        (2)    The Attorney General or the Attorney General’s designee shall investigate all written complaints.        (3)    The Attorney General may initiate an investigation of a suspected violation.        (4)    If there is reasonable cause for believing that a country club or golf course has practiced or is practicing discrimination in violation of § 8-214 of this subtitle, the Attorney General or the Attorney General’s designee shall hold a hearing to determine the existence of the alleged violation.        (5)    The Attorney General or the Attorney General’s designee may:            (i)    administer oaths; and            (ii)    issue subpoenas to compel the attendance and testimony of witnesses or the production of books, papers, records, and documents.    (b)    If the Attorney General finds evidence of a pattern or practice of discrimination, the Attorney General shall make a consent agreement with the country club or golf course to end the discrimination.    (c)    If a country club or golf course refuses to make a consent agreement, or breaches or violates a consent agreement, the Attorney General shall issue an order to the country club or golf course to end the discrimination.    (d)    (1)    If a country club or golf course fails to comply with an order issued under subsection (c) of this section, the country club or golf course may not be assessed as a country club or golf course under § 8-213 of this subtitle until the Attorney General determines that the country club or golf course complies with the order.        (2)    A country club or golf course that has failed to comply with an order issued under subsection (c) of this section shall be assessed as if there were no agreement under § 8-213 of this subtitle. However, the country club or golf course is not liable for the unpaid taxes described in § 8-216 of this subtitle.    (e)    A country club or golf course may appeal any action taken under this section as provided by §§ 10-222 and 10-223 of the State Government Article.    (f)    (1)    If a country club or golf course fails to provide information requested by the Attorney General to investigate a charge of discrimination, the Attorney General may request that the circuit court for the county in which the country club or golf course is located issue a subpoena for the information.        (2)    If the circuit court finds that the information sought relates to proof of discrimination by a country club or golf course, the court shall issue a subpoena for the information.    (g)    (1)    After a complaint has been filed, the Attorney General may bring an action to obtain a temporary injunction.        (2)    The action shall be brought in the circuit court for the county where the country club or golf course which is the subject of the alleged discrimination is located.