{"data":{"id":"us-md/md.-code-tax-property-7-247","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–247","heading":"","body":"Property is not subject to property tax if the property is:\n(1) owned by the Maryland Farm Bureau, Inc.; and\n(2) used exclusively for:\n(i) the agricultural education of the public;\n(ii) aiding and encouraging agriculture in the State;\n(iii) assisting in the collection, analysis, and dissemination of information relating to agriculture; or\n(iv) the maintenance of a natural or recreational area for public use.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-247","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"f35538dd450a0c8de2a4d261d1b1cfcb2265c30e8fe7a7449ac0b5af80c9211e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-246","next":"us-md/md.-code-tax-property-7-248"},"notice":"GroundRules: Original legal text. Not legal advice."}