(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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