928                              LAWS OF MARYLAND                      [CH. 670

INGS AGAINST LANDS AFFECTED BY THE CONVEYANCE
OF SUCH SCENIC EASEMENTS, DEVELOPMENT RIGHTS
AND OPEN SPACES OR AREAS, SUCH CONVEYANCES, AND
ANY AGREEMENTS ENTERED INTO THEREFOR, SHALL
NOT BE MATTERS OF EVIDENCE AND SHALL NOT AFFECT
THE FAIR MARKET VALUE, OF SAID LANDS, AS IS DETER-
MINED BY OTHER APPLICABLE RULES OF EVIDENCE.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved May 4, 1965.

CHAPTER 670
(House Bill 844)

AN ACT to repeal and re-enact, with amendments, Section 357A (a)
of Article 66C of the Annotated Code of Maryland (1964 Supple-
ment), title "Natural Resources," subtitle "Forests and Parks,"
subheading "In General"; and to add a new Section 12E to Article
81 of the said Code (1964 Supplement), title "Revenue and Taxes,"
subtitle "What Shall Be Taxed and Where," to follow immediately
after Section 12D thereof; to provide for conveyances to the
Maryland National Capital Park and Planning Commission of
"open spaces or areas" and authorizing every county and municipal
corporation to provide for a tax credit with respect to real prop-
erty taxes based upon land being determined to be an "open space"
or "open area" as defined in Section 357A of Article 66C.

Whereas, The General Assembly finds that the preservation of
open space and areas of low-density development in each urban area
and its vicinity is necessary for the creation of an efficient and livable
environment for the State's growing urban population; and that such
preservation is necessary, in particular, for the creation of urban
concentrations which can be economically provided with public
services, for the establishment of low-density residential communi-
ties for those citizens who choose this way of life, for the provision
of recreational opportunities for future generations for the conserva-
tion of water, soil and other material resources, for the preserva-
tion of the scenic and esthetic character of the State's landscape, and
for the realization of other important physical, social and economic
objectives of public policy; and

Whereas, The General Assembly finds that the rapid growth and
spread of urban development is encroaching upon, or eliminating,
many open spaces and areas of low-density development which if
preserved would constitute important physical, social esthetic or
economic assets to existing or impending urban development; and

Whereas, It is the intent of the General Assembly to strengthen
and supplement measures already adopted to encourage and assist
the preservation of open spaces, including the farmland assessment
Act providing for acquisition of development rights; and