§ 7-519

# (a)

# (1)

In this section the following words have the meanings indicated.

# (2)

“Community–managed open space” means a local park, garden, woods, or other predominantly undeveloped area that is utilized and cared for by the local community in a natural or cultivated state for the general benefit of the local community.

# (3)

“Community open space management entity” means a nonprofit organization that has a cooperative agreement with the Maryland Environmental Trust and the purposes of which are primarily to:

(i) preserve community–managed open spaces in fully developed areas;

(ii) acquire, sell, lease, transfer, manage, establish, or hold easements to parcels of land for use as community–managed open space in fully developed areas; and

(iii) encourage, support, and facilitate the participation of communities in the beautification, maintenance, and preservation of community–managed open spaces in fully developed areas.

# (b)

The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may exempt property owned by a community open space management entity from the county or municipal property tax.

# (c)

The governing body of a county or municipal corporation may enact regulations, procedures, and any other provision necessary to carry out the exemption under this section.