<section article="gtp" article_name="Tax - Property" number="6.5-101" title_number="6.5" title_name="State Forest, State Park, and Wildlife Management Area Revenue Equity Program" subtitle_number="1" subtitle_name="General Provisions"> <level label="a"> <text>In this title the following words have the meanings indicated.</text> </level> <level label="b"> <text>“Forest land” has the meaning stated in § 5–101 of the Natural Resources Article.</text> </level> <level label="c"> <text>“State forest” means forest land owned or leased by the Department of Natural Resources.</text> </level> <level label="d"> <text>“State park” means a park owned by the State that is promoted, administered, or managed by the Department of Natural Resources.</text> </level> <level label="e"> <text>“Wildlife management area” means land acquired and used by the State in accordance with Title 10, Subtitle 8 of the Natural Resources Article.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="6.5-102" title_number="6.5" title_name="State Forest, State Park, and Wildlife Management Area Revenue Equity Program" subtitle_number="1" subtitle_name="General Provisions"> <text>This title applies to counties that have:</text> <level label="1"> <text>at least 65,000 acres of State forests, State parks, and wildlife management areas that are exempt from the property tax under § 7–210 of this article; or</text> </level> <level label="2"> <level label="i"> <text>at least 40,000 acres of State forests, State parks, and wildlife management areas that are exempt from the property tax under § 7–210 of this article; and</text> </level> <level label="ii"> <text>a county real property tax rate of at least $1.00 for each $100 of assessment.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="6.5-201" title_number="6.5" title_name="State Forest, State Park, and Wildlife Management Area Revenue Equity Program" subtitle_number="2" subtitle_name="Payments to Counties"> <level label="a"> <text>Beginning in fiscal year 2019 and each fiscal year thereafter, the State shall pay to each county an amount equal to the county property tax rate multiplied by the assessed value, as determined by the Department, of the State forests, State parks, and wildlife management areas in the county that are exempt from the property tax under § 7–210 of this article.</text> </level> <level label="b"> <level label="1"> <text>Except as provided in paragraph (2) of this subsection, land that is part of a State forest, State park, or wildlife management area at any time during a fiscal year and exempt from the property tax under § 7–210 of this article shall be included when calculating the amount that the State shall pay a county under subsection (a) of this section.</text> </level> <level label="2"> <text>The following may not be included when calculating the amount that the State shall pay a county under subsection (a) of this section:</text> <level label="i"> <text>property that is subject to property tax under § 6–102 of this article;</text> </level> <level label="ii"> <text>property that is exempt from property tax in accordance with § 7–501 of this article;</text> </level> <level label="iii"> <text>State property for which a payment in lieu of tax agreement is in effect under § 7–211(c) or § 7–501 of this article; or</text> </level> <level label="iv"> <text>the portion of Deep Creek Lake State Park that is attributable to payments required under § 5–215 of the Natural Resources Article.</text> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="6.5-202" title_number="6.5" title_name="State Forest, State Park, and Wildlife Management Area Revenue Equity Program" subtitle_number="2" subtitle_name="Payments to Counties"> <level label="a"> <text>On or before December 1 each year, the Department, in consultation with the Secretary of Natural Resources, shall certify to the Governor and the Secretary of Budget and Management:</text> <level label="1"> <text>the assessed value of all State forests, State parks, and wildlife management areas in each county that are exempt from the property tax under § 7–210 of this article, as determined under § 6.5–201 of this subtitle; and</text> </level> <level label="2"> <text>the total amount to be paid by the State to each county as determined under § 6.5–201 of this subtitle.</text> </level> </level> <level label="b"> <text>On or before October 1, January 1, April 1, and June 1 each fiscal year, the State shall pay 25% of the amount certified under subsection (a) of this section to each county.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="6.5-301" title_number="6.5" title_name="State Forest, State Park, and Wildlife Management Area Revenue Equity Program" subtitle_number="3" subtitle_name="Miscellaneous"> <level label="a"> <text>In this section, “local tax” means a tax imposed by a county or municipal corporation.</text> </level> <level label="b"> <text>This title may not be construed to prohibit the application of or collection of a local tax on the extraction of natural resources.</text> </level> </section>