§ 9-220

# (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.

# (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.