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Md. Code Ann., Tax-Prop. § 7-203

Property is not subject to property tax if the property:

(1) is owned by the Chesapeake Bay Foundation, Inc.; and

(2) is used solely for:

(i) the environmental education of the public; or

(ii) the maintenance of:

1. a natural area for public use; or

2. a sanctuary for wildlife.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.