2010 Maryland Code
Subtitle 3 - State Property Tax Exemption
Section 7-304 - Land trusts.

§ 7-304. Land trusts.

(a)  In general.- Property is not subject to State property tax if the property is: 

(1) 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 

(2) used: 

(i) to assist in the preservation of a natural area; 

(ii) for the environmental education of the public; 

(iii) to conserve agricultural land and to promote continued agricultural use of the land; 

(iv) generally to promote conservation; or 

(v) for the maintenance of a natural area for public use or a sanctuary for wildlife. 

(b)  Certification required.- 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. 

[1998, ch. 355.] 

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