J. MILLARD TAWES, Governor                      927

APPROPRIATELY MODIFIED OR REPEALED, CONTROLS
AND REGULATES EXCLUSIVELY THE GRANTING OF ANY
SPECIAL PROVISIONS CONCERNING VALUATION OF, OR
TAX EXEMPTION OR TAX CREDIT BASED UPON, LAND
WITHIN MONTGOMERY, PRINCE GEORGE'S, CALVERT, ST.
MARY'S AND CHARLES COUNTIES, WHICH IS THE SUBJECT
OF A CONVEYANCE OF A SCENIC EASEMENT OR EASE-
MENTS, OR A CONVEYANCE OF DEVELOPMENT RIGHTS
AND OPEN SPACES OR OPEN AREAS, AS DEFINED IN SEC-
TION 357A OF ARTICLE 66C OF THE ANNOTATED CODE OF
MARYLAND (1957 EDITION AND 1960 SUPPLEMENT).

(b)   The valuation and assessment of all such property shall be
made and accomplished in all respects as other real and personal
property in the particular subdivision.

(c)   The boards of county commissioners or county councils of
Montgomery, Prince George's , CALVERT, ST. MARY'S and Charles
Counties, by a resolution or ordinance enacted under its THEIR
usual procedure therefor, may provide for a tax credit on the basis
of a conveyance of a scenic easement or easements, or the convey-
ance of development rights for open spaces or open areas, as defined
in this code, and the value of property, as to COUNTY OR SPECIAL
DISTRICT property taxes imposed upon real and personal property
in the particular political subdivision. The tax credit may be applicable
to such properties, however titled, which come within the categories
herein provided. , IF THE CONVEYANCES AFORESAID, AF-
FECTING THE PROPERTIES WITHIN THE BOUNDARIES OF
THE RESPECTIVE COUNTIES, HAVE BEEN ACCEPTED
AND/OR APPROVED BY THE COUNTY COMMISSIONERS OR
COUNTY COUNCIL OF THE RESPECTIVE COUNTY IN WHICH
SAID PROPERTIES ARE LOCATED, PURSUANT TO THE
RULES AND REGULATIONS WHICH ARE FROM TIME TO
TIME ADOPTED BY SAID COUNTY COMMISSIONERS AND
THE COUNTY COUNCIL. The BoardS of county commissioners or
county council of the respective counties may further provide for
the procedure and UNIFORM conditions applying to any such tax
credit. Every tax credit granted under this section shall be per-
petual and every such conveyance, for which the credit is provided,
shall perpetually affect the land.

(d)  The board of county commissioners or county council of
Montgomery, Prince George's , CALVERT, ST. MARY'S and Charles
Counties, in providing for such tax credits, shall create categories
within which the credits will apply. Such categories shall include,
but not be limited to, lands which remain in their present condi-
tion as:

(1)  River Basin Lands

(2)  Country Clubs , COMMERCIAL GOLF COURSES AND
DRIVING RANGES

(3)  Conservation Areas

(4) Stream Lands

Tax credits applicable to lands within such categorized areas shall
be uniformly applied therein.

(E) IN THE TRIAL OF ANY CONDEMNATION PROCEED-