Lodge 817, Trustees Benevolent & Protective Order v. Supervisor of Assessments

The question in this case is whether a fifty-seven acre golf course owned by a nonprofit fraternal organization and used exclusively by its members and authorized guests is exempt from real property taxation under Maryland Code (1957, 1980 Repl. Vol.), Article 81, § 9 (e). That section, in pertinent part, exempts from taxation specified charitable, benevolent and educational property as follows:

"Property owned by... (2) any nonprofit charitable, fraternal or sororal, benevolent, educational, or literary institutions or organizations, including public libraries subject to the provisions of…