1. (a)

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

   2. (2) “Conservation land” means real property that is:

      1. (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;

      2. (ii) 1. acquired by a land trust on or after July 1, 1991; and

         1. 2. owned in fee by that land trust;
      3. (iii) owned by the Potomac Conservancy; or
      4. (iv) owned by the Western Shore Conservancy.
   3. (3) “Land trust” means a qualified conservation organization as defined in § 3-2A-01 of the Natural Resources Article.

2. (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. (1) to assist in the preservation of a natural area;
   2. (2) for the environmental education of the public;
   3. (3) generally to promote conservation;

   4. (4) for the maintenance of:

      1. (i) a natural area for public use; or
      2. (ii) a sanctuary for wildlife; or
   5. (5) to conserve agricultural land and to promote continued agricultural use of the land.

3. (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. (1) the amount and duration of the property tax credit under this section; and
   2. (2) any other provision necessary to carry out the property tax credit under this section.

4. (d) To qualify for a property tax credit under this section, a land trust shall:

   1. (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. (2) obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.

Added by Acts 1991, c. 526. Amended by Acts 1996, c. 398, § 1, eff. June 1, 1996; Acts 1996, c. 559, § 1, eff. June 1, 1996; Acts 1998, c. 355, § 1, eff. June 1, 1998; Acts 1999, c. 34, § 1, eff. April 13, 1999; Acts 1999, c. 245, § 1, eff. July 1, 1999; Acts 2004, c. 379, § 1, eff. July 1, 2004.