Maryland § 9-107
Full text of Maryland Maryland Code § 9-107, with citation guidance and answers to common questions.
§ 9-107.
(a) In this section, “conservation property” means land that is:
(1) unimproved;
(2) not used for commercial purposes; and
(3) subject to a perpetual conservation easement that is:
(i) donated to the Department of Natural Resources or the Maryland Environmental Trust and identifies the Department of Natural Resources or the Maryland Environmental Trust as a grantee under Title 3, Subtitle 2 of the Natural Resources Article; and
(ii) accepted and approved by the Board of Public Works after June 30, 1986.
(b) There shall be a property tax credit granted under this section against the property tax imposed on conservation property.
(c) On or before October 1 of the taxable year for which property tax relief under this section is sought, an owner of conservation property may apply to the Department for the property tax credit. The application shall be made on the form that the Department provides.
(d) The property tax credit provided under this section shall be granted against 100% of all property tax that otherwise would be due.
(e) Conservation property shall be valued and assessed as provided in § 8-209.1 of this article.
(f) A property tax credit granted under this section is effective for 15 consecutive tax years beginning July 1 following the donation of the easement.
Frequently Asked Questions About Maryland § 9-107
What does Maryland Code § 9-107 cover?
Section 9-107 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 9-107?
A common citation format is "Maryland Code § 9-107" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 9-107 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.