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Maryland Code, Tax-Property § 7-217

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 7-217 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-7-217/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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