<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="7-217" title_number="7" title_name="Property Tax Exemptions" subtitle_number="2" subtitle_name="General Property Tax Exemptions">
  <level label="a">
    <text>Except as provided in subsection (b) of this section, property is not subject to property tax if the property:</text>
    <level label="1">
      <text>is owned by the Maryland Ornithological Society, Inc.; and</text>
    </level>
    <level label="2">
      <text>is used solely for:</text>
      <level label="i">
        <text>the maintenance of a natural area for public use;</text>
      </level>
      <level label="ii">
        <text>a sanctuary for wildlife;</text>
      </level>
      <level label="iii">
        <text>the environmental education of the public;</text>
      </level>
      <level label="iv">
        <text>scientific research in ornithology; or</text>
      </level>
      <level label="v">
        <text>the general management of wildlife.</text>
      </level>
    </level>
  </level>
  <level label="b">
    <text>In Somerset County the property tax exemption applies only to State property tax.</text>
  </level>
</section>
