§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.