§ 7-217. Maryland Ornithological Society, Inc  


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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.


HISTORY: An. Code 1957, art. 81, § 9; 1985, ch. 8, § 2.