J. MILLARD TAWES, Governor                       1013

(c) In order to encourage and assist the preservation of open
space, the board of county commissioners or county council of every
county in this State and the Mayor and City Council, by whatever
name known, of every municipal corporation in this State, by reso-
lution or ordinance enacted under its usual procedure therefor, may
provide FOR THE GRANTING OF tax credits IN AMOUNTS UP
TO 50% FOR DIFFERENT CATEGORIES OF "OPEN SPACES"
OR "OPEN AREAS", as to county , MUNICIPAL, or special dis-
trict property taxes imposed upon real property in the particular
political subdivision UPON REAL PROPERTY (1) which is deter-
mined BY RESOLUTION OF THE COUNTY COMMISSIONERS
OR COUNTY COUNCIL OF THE COUNTY WITHIN WHICH
THE LAND IS LOCATED UPON THE RECOMMENDATION OF
THE MARYLAND-NATIONAL CAPITAL PARK AND PLAN-
NING COMMISSION OR THE STATE DEPARTMENT OF FOR-
ESTS AND PARKS, to be an "open space" or "open area", and
(2) for which the owner or a predecessor in title has permanently
conveyed or assigned to the state, local or federal government, or to
The Maryland-National Capital Park and Planning Commission, an
easement or interests INTEREST in the land which limits the use
thereof in such manner as to preserve its natural open character in
perpetuity. The tax credits may be in amounts up to 50%. All deter-

minations made by The Maryland National Capital Park and Plan-

ning Commission or the State Department of Forests and Parks, as

to the character of any place as "open space" or "open area" shall

be conclusive for the purposes of this section. The acceptance of the

conveyance, assignment, or other evidence of such easement or re-
striction by The Maryland National Capital Park and Planning Com-

mission, or State Department of Forests and Parks, shall contain a

statement of the finding that such property is an "open space" or

"open area."       

(d)  Notwithstanding the provisions of subsection (c) of this
section, in Anne Arundel, Calvert, Charles, Howard, Montgomery,
Prince George's, and St. Mary's Counties, the tax credit CREDITS
provided for herein may be in an amount AMOUNTS up to 100%
for DIFFERENT CATEGORIES OF "OPEN SPACES" OR "OPEN
AREAS" FOR county , MUNICIPAL or special district property
taxes imposed upon real property in the particular political sub-
division.

(e)  From time to time the county commissioners , THE MAYOR
AND CITY COUNCIL, or county council, in providing tax credits
under this section, may designate AND FROM TIME TO TIME
AMEND different functional or geographical categories of "open
spaces" or "open areas" on UPON OR WITHIN which the tax credits
are SHALL BE applicable and may determine the amounts of such
credits in terms of percent of the tax; provided, however, that the
standards governing the granting of a tax credit, and the credit-
percentage governing the amount of such credit, shall be uniform for
each category. Such categories may include, but shall not be limited
to, such geographical categories as river basin lands, conservation
areas, and stream valleys; and, in addition, may include, but shall
not be limited to, such functional categories as country clubs, wood-
lands, commercial golf courses, and golf driving ranges. All tax
credits applicable to lands within each of such categories shall be
applied uniformly to all lands within each category.