§ 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.