1. (a)

   1. (1) In this section the following words have the meanings indicated.
   2. (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. (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:

      1. (i) preserve community-managed open spaces in fully developed areas;
      2. (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
      3. (iii) encourage, support, and facilitate the participation of communities in the beautification, maintenance, and preservation of community-managed open spaces in fully developed areas.
2. (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.
3. (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.

Added by Acts 2014, c. 618, § 1, eff. June 1, 2014.