Maryland Natural Resources Section 8-1310

      (a)      The county or its duly designated agency shall hold land acquired under this subtitle, title to which shall become vested in the county in which the land lies or the county's duly designated agency, for the general benefit of the State and county. Title to the acquired land may not be conveyed out of the county or its duly designated agency, nor may its use be extinguished without the consent and approval of the Department. The provisions of this section may not be construed to affect the power of the Department to acquire property by power of condemnation, nor affect the Department's power to purchase or accept any gift of property.

      (b)      Any land or property acquired under the provisions of this subtitle shall be exempt from any general or special State, county, and municipal tax.

      (c)      The appropriate county governing body of each affected county may levy an annual special tax for the benefit of the Watershed acquisition program. The tax may be levied on all of the property within the respective county, assessed for county taxation purposes. The appropriate county governing body may allocate the aggregate amount collected by the tax to the Watershed acquisition program, or to pay the aggregate amount collected by the tax to the duly designated agency under the provisions of this subtitle for the agency's Watershed acquisition program. The appropriate county governing body or its duly designated agency may expend the proceeds of the tax only within the county where the tax was collected to acquire land and other property shown on the Watershed plan as recommended for purchase to protect the Watershed. The proceeds of the tax shall be expended on a 50-50 matching basis with the Department.