§ 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.

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