§ 9-220

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§9–220.

(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.