(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
CONSERVATION LAND. Real property that is either:
(a) Subject to a perpetual conservation deed of easement which has been donated to a land trust on or after July 1, 1991; or
(b) Acquired in fee by a land trust on or after July 1, 1991.
LAND TRUST. The Maryland Environmental Trust or a qualified conservation organization as defined in Md. Code, Natural Resources Article, § 3-2A-01, as amended from time to time, which undertakes its mission in this county.
UNIMPROVED LAND. Land that is not improved by one or more residences. Land improved only with buildings such as sheds, barns, or other similar structures shall be considered UNIMPROVED LAND for the purpose of this section.
(2004 Code, § 209-28)
(B) Qualifications for credit.
(1) To qualify for a credit under this section, a property shall meet all of the following criteria:
(a) The property must be located entirely within the county. If it is located in more than one county, only that portion located within the county is eligible for the credit;
(b) The land must be conservation land and consist primarily of open farmland, woodland, pastureland, meadowland, wetland, floodplain, or stream, or combinations thereof;
(c) The land must be subject to a perpetual deed of conservation easement recorded among the Land Records of Carroll County;
(d) The perpetual deed of conservation easement on the property did not compromise any then existing officially planned municipal, county, or state capital improvement project at the time of recording; and
(e) The property shall meet such other criteria as the qualified land trust serving as grantee may require from time to time to ensure the proper application of and qualification for this credit and the purposes for which it was created.
(2) The land must be used:
(a) To assist in the preservation of a natural area;
(b) For the environmental education of the public;
(c) Generally to promote conservation; or
(d) For the maintenance of:
1. Natural area for the public; or
2. A sanctuary for wildlife.
(2004 Code, § 209-29)
(C) Tax credit established. In accordance with the Md. Code, Tax-Property Article, § 9-220, a tax credit is hereby established against the county property tax imposed on conservation land.
(1) Amount of credit.
(a) Unimproved land. A real property tax credit of 100% of the county real property tax shall be credited on unimproved land subject to a conservation easement.
(b) Land improved with one residence. When land that is subject to a conservation easement is improved by a residence, a real property tax credit of 100% of the county real property tax, not to exceed $50 per acre, shall be credited for land.
(c) Land improved by more than one residence. When land that is subject to a conservation easement is improved by more than one residence, a real property tax credit of 100% of the county real property tax, not to exceed $50 per acre, shall be credited, provided the tax credit shall be limited to the unimproved land and the land upon which one residence exists. The land upon which any other residence exists shall not be eligible for the tax credit.
(2) Duration.
(a) The property tax credit is effective for 15 consecutive years beginning July 1 following the donation of the easement to the Land Trust. The property tax credit shall terminate at the end of the 15-year period unless a subsequent duly adopted law provides for the extension of the credit. In that event, the owner may reapply within 60 days before the end of the 15-year period to be eligible for an extension of the credit on conservation land. In the event a perpetual conservation easement is terminated for any reason, the tax credit will automatically terminate effective the same date.
(b) Properties subject to a donated conservation easement at the time of enactment of this section that otherwise qualify for the credit are eligible for any balance of years remaining for the credit by subtracting from the number 15, the number of years the donated easement has existed prior to the enactment of this credit.
(3) Implementation. Application for a property tax credit under this section shall be made on forms and in accordance with procedures established by the County Commissioners of the county and shall include such information and attachments as the county may require to verify the property qualifies for the credit.
(2004 Code, § 209-30) (Ord. 01-9, passed 8-7-2001)