CHAPTER 245
(House Bill 521)

AN ACT concerning

Property Tax - Credit for Conservation Lands

FOR the purpose of adding the Maryland Environmental Trust to a certain definition
used in determining qualification for a certain property tax credit.

BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 9-220

Annotated Code of Maryland

(1994 Replacement Volume and 1998 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

9-220.

(a) (1) In this section the following words have the meanings indicated,

(2) "Conservation land" means real property that is:

(i) subject to a perpetual conservation easement donated to a land
trust OR THE MARYLAND ENVIRONMENTAL TRUST on or after July 1, 1991;

(ii) 1. acquired by a land trust on or after July 1, 1991;

2. owned in fee by that land trust; and

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

(iii) owned by the Potomac Conservancy; or

(iv) owned by the Western Shore 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 or
property owned by a land trust that qualifies under subsection (d) of this section, that
is used:

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

(2) for the environmental education of the public;