1. (a) Except as provided in subsection (b) of this section, property is not subject to property tax if the property:

   1. (1) is owned by the Maryland Ornithological Society, Inc.; and

   2. (2) is used solely for:

      1. (i) the maintenance of a natural area for public use;
      2. (ii) a sanctuary for wildlife;
      3. (iii) the environmental education of the public;
      4. (iv) scientific research in ornithology; or
      5. (v) the general management of wildlife.
2. (b) In Somerset County the property tax exemption applies only to State property tax.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.

Formerly Art. 81, § 9.