<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="7-203" title_number="7" title_name="Property Tax Exemptions" subtitle_number="2" subtitle_name="General Property Tax Exemptions">
  <text>Property is not subject to property tax if the property:</text>
  <level label="1">
    <text>is owned by the Chesapeake Bay Foundation, Inc.; and</text>
  </level>
  <level label="2">
    <text>is used solely for:</text>
    <level label="i">
      <text>the environmental education of the public; or</text>
    </level>
    <level label="ii">
      <text>the maintenance of:</text>
      <level label="1">
        <text>a natural area for public use; or</text>
      </level>
      <level label="2">
        <text>a sanctuary for wildlife.</text>
      </level>
    </level>
  </level>
</section>
