EXPLANATION: CAPITALS indicate matter added to existing law.
[Brackets] indicate matter deleted from existing law.
* WARNING: THIS IS AN UNOFFICIAL, INTRODUCTORY COPY OF THE BILL.
THE OFFICIAL COPY CONSIDERED BY THE CITY COUNCIL IS THE FIRST READER COPY.
INTRODUCTORY*
CITY OF BALTIMORE
COUNCIL BILL
Introduced by: Councilmember Clarke
A BILL ENTITLED
AN ORDINANCE concerning
title
Property Tax Exemption - Community-Managed Open Space
FOR the purpose of exempting certain properties containing community-managed open space from the City's real property tax; defining certain terms; setting the requirements for properties to qualify for the real property tax exemption; providing for a special effective date; and generally relating to a property tax exemption for community-managed open space.
body
BY adding
Article 28 - Taxes
Section(s) 9-8
Baltimore City Code
(Edition 2000)
SECTION 1. BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF BALTIMORE, That the Laws of Baltimore City read as follows:
Baltimore City Code
Article 28. Taxes
Subtitle 9. Exemptions
? 9-8. COMMUNITY-MANAGED OPEN SPACE
(A) DEFINITIONS.
(1) IN GENERAL.
IN THIS SECTION, THE FOLLOWING TERMS HAVE THE MEANINGS INDICATED.
(2) COMMUNITY MANAGED OPEN SPACE; CMOS.
?COMMUNITY MANAGED OPEN SPACE? OR ?CMOS? HAS THE MEANING STATED IN STATE TAX-PROPERTY ARTICLE, ? 7-519(A)(2).
(3) COMMUNITY OPEN SPACE MANAGEMENT ENTITY; COSME.
?COMMUNITY OPEN SPACE MANAGEMENT ENTITY? OR ?COSME? HAS THE MEANING STATED IN STATE TAX-PROPERTY ARTICLE, ? 7-519(A)(3).
(4) CULTIVATED STATE.
?CULTIVATED STATE? MEANS A STATE WHERE DESIGN AND CHOICE OF PLANTS AND MATERIALS IS GUIDED BY HUMAN PREFERENCE.
(5) NATURAL STATE.
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