1168

LAWS OF MARYLAND

[Ch. 198

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
resolution or ordinance enacted under its usual procedure
therefor, may provide for the granting of tax credits in
amounts up to [50%] 75 PERCENT 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 Planning
Commission, or the [State Department of Forests and
Parks, ] DEPARTMENT OF NATURAL RESOURCES, 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.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1975.

Approved April 8, 1975.

CHAPTER 199
(House Bill 166)

AN ACT concerning

Public Education — Adjusted Assessment of Real Property

FOR the purpose of [[providing that the most recent
final]] clarifying the base of assessed valuation of
real property to be used for purposes of calculating
the State and local shares of basic current expenses
of public elementary and secondary education.

BY repealing and re—enacting, with amendments,