Maryland Statutes
Subtitle 2 - Statewide Optional
Section 9-220 - Conservation Lands

(a)    (1)    In this section the following words have the meanings indicated.
        (2)    “Conservation land” means real property that is:
            (i)    subject to a perpetual conservation easement donated to a land trust, the Department of Natural Resources, or the Maryland Environmental Trust on or after July 1, 1991;
            (ii)    1.    acquired by a land trust on or after July 1, 1991; and
                2.    owned in fee by that land trust;
            (iii)    owned by the Potomac Conservancy; or
            (iv)    owned by the Western Shore Conservancy.
        (3)    “Land trust” means a qualified conservation organization as defined in § 3-2A-01 of the Natural Resources Article.
    (b)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on conservation land or property owned by a land trust that qualifies under subsection (d) of this section, that is used:
        (1)    to assist in the preservation of a natural area;
        (2)    for the environmental education of the public;
        (3)    generally to promote conservation;
        (4)    for the maintenance of:
            (i)    a natural area for public use; or
            (ii)    a sanctuary for wildlife; or
        (5)    to conserve agricultural land and to promote continued agricultural use of the land.
    (c)    The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
        (1)    the amount and duration of the property tax credit under this section; and
        (2)    any other provision necessary to carry out the property tax credit under this section.
    (d)    To qualify for a property tax credit under this section, a land trust shall:
        (1)    be certified by the Maryland Environmental Trust to be a land trust in good standing and to have a cooperative agreement in effect; and
        (2)    obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.

Structure Maryland Statutes