1. (a) Property is not subject to State property tax if the property is:

   1. (1) owned by a land trust as defined in § 3-2A-01 of the Natural Resources Article that is certified by the Maryland Environmental Trust to be a land trust in good standing and to have a cooperative agreement in effect; and

   2. (2) used:

      1. (i) to assist in the preservation of a natural area;
      2. (ii) for the environmental education of the public;
      3. (iii) to conserve agricultural land and to promote continued agricultural use of the land;
      4. (iv) generally to promote conservation; or
      5. (v) for the maintenance of a natural area for public use or a sanctuary for wildlife.
2. (b) To qualify for an exemption under this section, a land trust shall obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.

Added by Acts 1998, c. 355, § 1, eff. June 1, 1998.