HARRY HUGHES, Governor                                        347

(II) THE DEPARTMENT OF NATURAL RESOURCES; AND

(3) REAL PROPERTY SUBJECT TO AN EASEMENT OF INTEREST
IN THE PROPERTY THAT:

(I)  EXCEPT AS PROVIDED IN SUBSECTION (I) OF
THIS SECTION, LIMITS THE USE OF THE PROPERTY IN A MANNER TO
PRESERVE IN PERPETUITY THE NATURAL OPEN CHARACTER OF THE
PROPERTY; AND

(II)  IS PERMANENTLY CONVEYED OR ASSIGNED TO:

1.  THE FEDERAL, THE STATE, OR LOCAL
GOVERNMENT; OR

2.  THE MARYLAND-NATIONAL CAPITAL PARK AND
PLANNING COMMISSION.

(B)  TAX CREDIT NOT EXCEEDING 75%.

EXCEPT AS PROVIDED IN SUBSECTIONS (C) AND (D) OF THIS
SECTION, THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY OR OF A MUNICIPAL CORPORATION MAY
GRANT, BY LAW, A PROPERTY TAX CREDIT NOT EXCEEDING 75% OF THE
COUNTY, MUNICIPAL CORPORATION, OR SPECIAL DISTRICT PROPERTY TAX
IMPOSED ON ANY CATEGORY OF "OPEN SPACE" OR "OPEN AREA".

(C)  TAX CREDIT NOT EXCEEDING 100%.

A PROPERTY TAX CREDIT NOT EXCEEDING 100% OF THE COUNTY,
MUNICIPAL CORPORATION, OR SPECIAL DISTRICT PROPERTY TAX IMPOSED
ON REAL PROPERTY BY THE GOVERNING BODY OF A COUNTY OR OF A
MUNICIPAL CORPORATION ON ANY CATEGORY OF "OPEN SPACE" OR "OPEN

AREA" MAY BE GRANTED IN:

(1)  ANNE ARUNDEL COUNTY.

(2)  CALVERT COUNTY.

(3)  CHARLES COUNTY.

(4)  FREDERICK COUNTY.

(5)  HARFORD COUNTY.

(6)  HOWARD COUNTY.

(7)  MONTGOMERY COUNTY.

(8)  PRINCE GEORGE'S COUNTY.

(9)  ST. MARY'S COUNTY.

(D) OPTION AGREEMENTS.