§ 7-217

# (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.