<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="7-304" title_number="7" title_name="Property Tax Exemptions" subtitle_number="3" subtitle_name="State Property Tax Exemption">
  <level label="a">
    <text>Property is not subject to State property tax if the property is:</text>
    <level label="1">
      <text>owned by a land trust as defined in § 3-2A-01 of the Natural Resources Article that is certified by the Maryland Environmental Trust to be a land trust in good standing and to have a cooperative agreement in effect; and</text>
    </level>
    <level label="2">
      <text>used:</text>
      <level label="i">
        <text>to assist in the preservation of a natural area;</text>
      </level>
      <level label="ii">
        <text>for the environmental education of the public;</text>
      </level>
      <level label="iii">
        <text>to conserve agricultural land and to promote continued agricultural use of the land;</text>
      </level>
      <level label="iv">
        <text>generally to promote conservation; or</text>
      </level>
      <level label="v">
        <text>for the maintenance of a natural area for public use or a sanctuary for wildlife.</text>
      </level>
    </level>
  </level>
  <level label="b">
    <text>To qualify for an exemption under this section, a land trust shall obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.</text>
  </level>
</section>
