Maryland Statutes
Part II - Use Assessments
Section 8-209.1 - Assessing Conservation Property

(a)    In this section, “conservation property” means land that is subject to a perpetual conservation easement, including an easement that is sold or donated:
        (1)    to the Maryland Agricultural Land Preservation Foundation;
        (2)    to the Maryland Environmental Trust;
        (3)    to a land trust as defined in § 3–2A–01 of the Natural Resources Article; or
        (4)    under another public land conservation or preservation program.
    (b)    Conservation property shall be valued at a rate equivalent to the highest rate that is used to value land that is eligible for agricultural use assessment under § 8–209 of this subtitle.
    (c)    Notwithstanding § 8–209(c) of this subtitle, conservation property is not required to be actively used for farm or agricultural purposes to be eligible for valuation as provided in this section.

Structure Maryland Statutes