§ 8-209.1
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/md/tax-property/8-209-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§8–209.1.
(a)In this section, “conservation property” means land that is subject to a perpetual conservation easement, including an easement that is sold or donated:
(1)to the Maryland Agricultural Land Preservation Foundation;
(2)to the Maryland Environmental Trust;
(3)to a land trust as defined in § 3–2A–01 of the Natural Resources Article; or
(4)under another public land conservation or preservation program.
(b)Conservation property shall be valued at a rate equivalent to the highest rate that is used to value land that is eligible for agricultural use assessment under § 8–209 of this subtitle.
(c)Notwithstanding § 8–209(c) of this subtitle, conservation property is not required to be actively used for farm or agricultural purposes to be eligible for valuation as provided in this section.