(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.
Maryland Legal Code