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<section article="gtp" article_name="Tax - Property" number="9-220" title_number="9" title_name="Property Tax Credits and Property Tax Relief" subtitle_number="2" subtitle_name="Statewide Optional">
  <level label="a">
    <level label="1">
      <text>In this section the following words have the meanings indicated.</text>
    </level>
    <level label="2">
      <text>“Conservation land” means real property that is:</text>
      <level label="i">
        <text>subject to a perpetual conservation easement donated to a land trust, the Department of Natural Resources, or the Maryland Environmental Trust on or after July 1, 1991;</text>
      </level>
      <level label="ii">
        <level label="1">
          <text>acquired by a land trust on or after July 1, 1991; and</text>
        </level>
        <level label="2">
          <text>owned in fee by that land trust;</text>
        </level>
      </level>
      <level label="iii">
        <text>owned by the Potomac Conservancy; or</text>
      </level>
      <level label="iv">
        <text>owned by the Western Shore Conservancy.</text>
      </level>
    </level>
    <level label="3">
      <text>“Land trust” means a qualified conservation organization as defined in § 3-2A-01 of the Natural Resources Article.</text>
    </level>
  </level>
  <level label="b">
    <text>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:</text>
    <level label="1">
      <text>to assist in the preservation of a natural area;</text>
    </level>
    <level label="2">
      <text>for the environmental education of the public;</text>
    </level>
    <level label="3">
      <text>generally to promote conservation;</text>
    </level>
    <level label="4">
      <text>for the maintenance of:</text>
      <level label="i">
        <text>a natural area for public use; or</text>
      </level>
      <level label="ii">
        <text>a sanctuary for wildlife; or</text>
      </level>
    </level>
    <level label="5">
      <text>to conserve agricultural land and to promote continued agricultural use of the land.</text>
    </level>
  </level>
  <level label="c">
    <text>The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:</text>
    <level label="1">
      <text>the amount and duration of the property tax credit under this section; and</text>
    </level>
    <level label="2">
      <text>any other provision necessary to carry out the property tax credit under this section.</text>
    </level>
  </level>
  <level label="d">
    <text>To qualify for a property tax credit under this section, a land trust shall:</text>
    <level label="1">
      <text>be 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>obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.</text>
    </level>
  </level>
</section>
