Md. Code, Tax-Prop. § 7-519

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 7-519 - Community-managed open space
(a)
(1) In this section the following words have the meanings indicated.
(2) "Community-managed open space" means a local park, garden, woods, or other predominantly undeveloped area that is utilized and cared for by the local community in a natural or cultivated state for the general benefit of the local community.
(3) "Community open space management entity" means a nonprofit organization that has a cooperative agreement with the Maryland Environmental Trust and the purposes of which are primarily to:
(i) preserve community-managed open spaces in fully developed areas;
(ii) acquire, sell, lease, transfer, manage, establish, or hold easements to parcels of land for use as community-managed open space in fully developed areas; and
(iii) encourage, support, and facilitate the participation of communities in the beautification, maintenance, and preservation of community-managed open spaces in fully developed areas.
(b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may exempt property owned by a community open space management entity from the county or municipal property tax.
(c) The governing body of a county or municipal corporation may enact regulations, procedures, and any other provision necessary to carry out the exemption under this section.

Md. Code, TP § 7-519

Added by 2014 Md. Laws, Ch. 618,Sec. 1, eff. 6/1/2014.