SPIRO T. AGNEW, Governor                      1187

CHAPTER 555

(Senate Bill 650)

AN ACT to repeal and re-enact, with amendments, Sections 12E (c)
and (d) of Article 81 of the Annotated Code of Maryland (1965
Replacement Volume and 1966 Supplement), title "Revenue and
Taxes," subtitle "What Shall Be Taxed and Where," to authorize
counties and municipalities in the State to provide for tax credits
as to county school taxes in addition to county, municipal or special
district taxes based upon property to be "open space" or "open
area".

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 12E (c) and (d) of Article 81 of the Annotated Code
of Maryland (1965 Replacement Volume and 1966 Supplement), title
"Revenue and Taxes," subtitle "What Shall Be Taxed and Where,"
be and they are hereby repealed and re-enacted, with amendments, to
read as follows:

12E.

(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,
county school, municipal, or special district property taxes imposed
in the particular political subdivision upon real property (1) which
is determined 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 Forests and Parks,
to be an "open space" or "open area," and (2) for which the owner
or 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 interest in
the land which limits the use thereof in such manner as to preserve
its natural open character in perpetuity.

(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 credits provided for
herein may be in amounts up to 100% for different categories of
"open spaces" or "open areas" for county, county school, municipal
or special district property taxes imposed upon real property in the
particular political subdivision.

Sec. 2. And be it further enacted, That this Act is hereby de-
clared to be an emergency measure and necessary for the immediate
preservation of the public health and safety and having been passed
by a yea and nay vote supported by three-fifths of all the members
elected to each of the two houses of the General Assembly, the same
shall take effect from the date of its passage.

Approved April 21, 1967.