In this section, “conservation property” means land that is subject to a perpetual conservation easement, including an easement that is sold or donated: to the Maryland Agricultural Land Preservation Foundation; to the Maryland Environmental Trust; to a land trust as defined in § 3–2A–01 of the Natural Resources Article; or under another public land conservation or preservation program. Conservation property shall be valued at a rate equivalent to the highest rate that is used to value land that is eligible for agricultural use assessment under § 8–209 of this subtitle. Notwithstanding § 8–209(c) of this subtitle, conservation property is not required to be actively used for farm or agricultural purposes to be eligible for valuation as provided in this section.