For the purposes of this article, the following words have the
meanings indicated:
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.
(1)
Acquired in fee by a land trust on or after July 1, 1991;
(2)
Owned in fee by that land trust; and
(3)
Subject to a letter of intent, agreement, or option agreement
for the resale of the property to a government agency.
LAND TRUST
The Maryland Environmental Trust or a qualified conservation
organization as defined in § 3-2A-01 of the Natural Resources
Article of the Annotated Code of Maryland, as amended from time to
time, which undertakes its mission in Calvert County, Maryland.
QUALIFIED LAND
A parcel that is unimproved or improved only with buildings
such as sheds, barns or other similar structures shall be considered
qualified land for the purpose of this article. A parcel containing
one or more residences shall not be considered qualified land.
In accordance with the Tax Property Article, § 9-220,
a tax credit is hereby established against the County property tax
imposed on qualified land that is conservation land or land owned
by a land trust.
A. Amount of credit, A real property tax credit of 100% of the County
real property tax shall be credited on qualified land subject to a
conservation easement.
B. Implementation. Application for a property tax credit under this
article shall be made on forms and in accordance with procedures established
by the Board of County Commissioners of Calvert County and shall include
such information and attachments as the County may require to verify
the property qualifies for the credit.