<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="7-218" 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 Nature Conservancy; and</text>
  </level>
  <level label="2">
    <text>is used:</text>
    <level label="i">
      <text>to assist in the preservation of a wild nature area;</text>
    </level>
    <level label="ii">
      <text>to establish a nature reserve or other protected area; or</text>
    </level>
    <level label="iii">
      <text>generally to promote conservation.</text>
    </level>
  </level>
</section>
