PARRIS N. GLENDENING, Governor                             Ch. 399

3. subject to a letter of intent, agreement, or option agreement
for the resale of the property to a government agency; OR

(III) OWNED BY THE POTOMAC CONSERVANCY.

(3) "Land trust" means a qualified conservation organization as defined in §
3-2A-01 of the Natural Resources Article.

(b)    The Mayor and City Council of Baltimore City or the governing body of a
county or municipal corporation may grant, by law, a property tax credit against the
county or municipal corporation property tax imposed on conservation land that is used:

(1)     to assist in the preservation of a natural area;

(2)     for the environmental education of the public;

(3)     generally to promote conservation; or
(4)    for the maintenance of:

(i) a natural area for public use; or
(ii) a sanctuary for wildlife.

(c)     The Mayor and City Council of Baltimore City or the governing body of a
county or municipal corporation may provide, by law, for:

(1)     The amount and duration of the property tax credit under this section;
and

(2)     Any other provision necessary to carry out the property tax credit under
this section.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
June 30 June 1, 1996, and shall be applicable to all taxable years beginning after July 1
June 30, 1996.

Approved May 14, 1996.

CHAPTER 399
(Senate Bill 459)

AN ACT concerning

Desecration of Funerary Objects and Burial-Sites Cemeteries

FOR the purpose of prohibiting the dcstruction, mutilation, defacing, injuring, or removal
of making it a felony to willfully destroy, mutilate, deface, injure, or remove
associated funerary objects that are located in burial sites; prohibiting a person from
willfully removing or entering certain burial sites with the intention of removing an
associated funerary object for sale or trade; prohibiting a person from willfully
removing, destroying, or destructively altering certain plants from burial sites;

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