Section 9-220 - Conservation lands. - Maryland Statutes

§ 9-220. Conservation lands.
 

(a)  Definitions.-  

(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)  Qualifications for credit.- 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)  Amount; duration; implementation.- 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)  Certification.- 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. 
 

[1991, ch. 526; 1996, chs. 398, 559; 1998, ch. 355; 1999, ch. 34, § 1; ch. 245; 2004, ch. 379.]