Md. Code, Tax - Property § 7-217
This is the official text of Md. Code, Tax - Property § 7-217, part of Maryland’s Code, Tax - Property — governs property taxation.
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§7–217.
Official statutory text
(a) 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) In Somerset County the property tax exemption applies only to State property tax.
(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) In Somerset County the property tax exemption applies only to State property tax.
Status: in_force · Read it on the official government site
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