{"data":{"id":"us-md/md.-code-tax-property-7-217","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–217","heading":"","body":"(a) Except as provided in subsection (b) of this section, property is not subject to property tax if the property:\n(1) is owned by the Maryland Ornithological Society, Inc.; and\n(2) is used solely for:\n(i) the maintenance of a natural area for public use;\n(ii) a sanctuary for wildlife;\n(iii) the environmental education of the public;\n(iv) scientific research in ornithology; or\n(v) the general management of wildlife.\n(b) In Somerset County the property tax exemption applies only to State property tax.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-217","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"e9a4834e69fb54336aece92e4611764ae204910a4d406a25d426ef2a8ac3ab0e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-216","next":"us-md/md.-code-tax-property-7-218"},"notice":"GroundRules: Original legal text. Not legal advice."}