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Maryland Code, Tax-Property § 8-209.1

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) In this section, “conservation property” means land that is subject to a perpetual conservation easement, including an easement that is sold or donated:

(1) to the Maryland Agricultural Land Preservation Foundation;

(2) to the Maryland Environmental Trust;

(3) to a land trust as defined in § 3-2A-01 of the Natural Resources Article; or

(4) under another public land conservation or preservation program.

(b) 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.

(c) 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.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 8-209.1 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-8-209-1/

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