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Md. Code Ann., Tax-Prop. § 7-305

Property is not subject to State property tax if the property:

(1) is owned by the Harford Land Trust; and

(2) is used:

(i) to assist in the preservation of a wild nature area;

(ii) to establish a nature reserve or other protected area;

(iii) for environmental education of the public; or

(iv) generally to promote conservation.

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