926                              LAWS OF MARYLAND                     [CH. 669

PHYSICAL, SOCIAL, ESTHETIC OR ECONOMIC ASSETS TO
EXISTING OR IMPENDING URBAN DEVELOPMENT; AND

WHEREAS, IT IS THE INTENT OF THE GENERAL ASSEM-
BLY TO STRENGTHEN AND SUPPLEMENT MEASURES AL-
READY ADOPTED TO ENCOURAGE AND ASSIST THE PRES-
ERVATION OF OPEN SPACE, INCLUDING THE ACT OF 1960
PROVIDING FOR ACQUISITION OF DEVELOPMENT RIGHTS;
AND

WHEREAS, IT IS THE INTENT OF THE GENERAL ASSEM-
BLY TO ENCOURAGE THE RETENTION OF SUITABLE
LANDS AS DEFINED IN SECTION 357A, ARTICLE 66C OF
THE ANNOTATED CODE OF MARYLAND, IN OPEN SPACE
THROUGH THE USE OF SCENIC EASEMENTS; AND

WHEREAS, THE GRANTING OF SCENIC EASEMENTS BY
PROPERTY OWNERS PROVIDES THE MOST ECONOMICAL
WAY FOR THE PRESERVATION OF THE MAXIMUM OF
OPEN SPACE LAND AT A MINIMUM OF COST, THEREFORE
IT IS THE INTENT OF THE GENERAL ASSEMBLY TO EN-
ABLE THE COUNTY COMMISSIONERS OR THE COUNTY
COUNCIL OF MONTGOMERY, PRINCE GEORGE'S, ST. MARY'S,
CALVERT AND CHARLES COUNTIES TO GRANT SPECIAL
TAX PROVISIONS TO ENCOURAGE, AND MAKE POSSIBLE
FOR, LANDOWNERS TO VOLUNTARILY GRANT PERPETUAL
SCENIC EASEMENTS TO CARRY OUT THE STATE'S PRO-
GRAM.

Section 1. Be it enacted by the General Assembly of Maryland,
That a new Section 12E be and it is hereby added to Article 81 of
the Annotated Code of Maryland (1957 Edition and 1960 Supple-
ment), title "Revenue and Taxes", sub-title "Powers of Montgom-
ery, Prince George's , CALVERT, ST. MARY'S and Charles Coun-
ties to Provide Tax Credits for Lands Affected by the Conveyance
of Scenic Easements or Development Rights", to follow immediately
after Section 12D, and to read as follows:

12E. Powers of Montgomery, Prince George's , CALVERT, ST.
MARY'S and Charles Counties to provide tax credits for lands
affected by the conveyance of scenic easements or development rights.

   (a) This section, to the exclusion of any other public general or

public local law, unless this section is specifically referred to therein
and appropriately modified or repealed, controls and regulates exclu-
sively the granting of any special provisions or tax exemption or tax
credit based upon land, within Montgomery, Prince George's , CAL-
VERT, ST. MARY'S and Charles Counties, which has been affected
by the conveyance of a scenic easement or easements, or the convey-
ance of development rights and open spaces or open areas, as defined

in Section 357A of Article 66C of the Annotated Code of Maryland

(1957 Edition and 1960 Supplement), and the value of property, as
part of the valuation and assessment of the property tax imposed
upon real and personal property in this State.

(A) THIS SECTION, TO THE EXCLUSION OF ANY OTHER
PUBLIC GENERAL OR PUBLIC LOCAL LAW, UNLESS THIS
SECTION IS SPECIFICALLY REFERRED TO THEREIN AND