§ 8-209.1. Conservation property
West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2019
Effective: June 1, 2019
MD Code, Tax - Property, § 8-209.1
§ 8-209.1. Conservation property
(a) In this section, “conservation property” means land that is subject to a perpetual conservation easement, including an easement that is sold or donated:
(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.
Credits
Added by Acts 2006, c. 489, § 1, eff. June 1, 2006. Amended by Acts 2019, c. 241, § 1, eff. June 1, 2019.
MD Code, Tax - Property, § 8-209.1, MD TAX PROPERTY § 8-209.1
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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