§ 9-220

Maryland § 9-220

• Jurisdiction: Maryland
• Article gtp: Tax - Property
• Title: 9

Text

(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.