164

LAWS OF MARYLAND

Ch. 8

OR

substituted for the former reference to "city" to
clarify the scope of the exemption.

Defined terms: "Corporation" §   1-101

"Includes";"including" § 1-101

"Municipal corporation" § 1-101 "Property" § 1-101

"Property tax" § 1-101 "Real  property" § 1-101

7-203. CHESAPEAKE BAY FOUNDATION.

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;

(II)  THE MAINTENANCE OF:

1.  A NATURAL AREA FOR PUBLIC USE; OR

2.  A SANCTUARY FOR WILDLIFE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 9(a)
and (1-1).

In the introductory language of this section, the
former, specific references to "[r]eal" and "personal"
are deleted as included in the defined term
"property".

Defined terms: "Property" § 1-101
"Property tax" § 1-101

7-204. CHURCHES.

PROPERTY THAT IS OWNED BY A RELIGIOUS GROUP OR ORGANIZATION
IS NOT SUBJECT TO PROPERTY TAX IF THE PROPERTY IS ACTUALLY USED
EXCLUSIVELY FOR:

(1)  PUBLIC RELIGIOUS WORSHIP;

(2)  A PARSONAGE OR CONVENT; OR

(3)  EDUCATIONAL PURPOSES.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 9(a)
and (c).

Defined terms: "Includes";"including" § 1-101