Current with changes from the 2024 Legislative Session
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; and2. 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.