Md. Code, Tax - Property § 7-304
This is the official text of Md. Code, Tax - Property § 7-304, part of Maryland’s Code, Tax - Property — governs property taxation.
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§7–304.
Official statutory text
(a) 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) 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.
(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) 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.
Status: in_force · Read it on the official government site
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