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§ 9-220. Conservation land

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
MD Code, Tax - Property, § 9-220
§ 9-220. Conservation land
Currentness
Definitions
(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; 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.
In general
(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.
Amount and duration of tax credit
(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.
Qualification
(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.

Credits

Added by Acts 1991, c. 526. Amended by Acts 1996, c. 398, § 1, eff. June 1, 1996; Acts 1996, c. 559, § 1, eff. June 1, 1996; Acts 1998, c. 355, § 1, eff. June 1, 1998; Acts 1999, c. 34, § 1, eff. April 13, 1999; Acts 1999, c. 245, § 1, eff. July 1, 1999; Acts 2004, c. 379, § 1, eff. July 1, 2004.
MD Code, Tax - Property, § 9-220, MD TAX PROPERTY § 9-220
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document