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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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TAX - PROPERTY |
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TITLE 7. PROPERTY TAX EXEMPTIONS |
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SUBTITLE 2. GENERAL PROPERTY TAX EXEMPTIONS |
§ 7-217. Maryland Ornithological Society, Inc
Latest version.
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(a) In general. -- Except as provided in subsection (b) of this section, property is not subject to property tax if the property:
(1) is owned by the Maryland Ornithological Society, Inc.; and
(2) is used solely for:
(i) the maintenance of a natural area for public use;
(ii) a sanctuary for wildlife;
(iii) the environmental education of the public;
(iv) scientific research in ornithology; or
(v) the general management of wildlife.
(b) Exception -- Somerset County. -- In Somerset County the property tax exemption applies only to State property tax.