HARRY HUGHES, Governor                                        185

(III)  THE ENVIRONMENTAL EDUCATION OF THE
PUBLIC;

(IV)  SCIENTIFIC RESEARCH IN ORNITHOLOGY; OR

(V)  THE GENERAL MANAGEMENT OF WILDLIFE.

(B) EXCEPTION -- SOMERSET COUNTY.

IN SOMERSET COUNTY THE PROPERTY TAX EXEMPTION APPLIES ONLY
TO STATE PROPERTY TAX.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 9(a)
and (1-3).

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 "State property tax" § 1-101

7-218. NATURE CONSERVANCY.

PROPERTY IS NOT SUBJECT TO PROPERTY TAX IF THE PROPERTY:

(1)  IS OWNED BY THE NATURE CONSERVANCY; 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; OR

(III)  GENERALLY TO PROMOTE CONSERVATION.

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

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

7-219. PERSONAL PROPERTY -- AGRICULTURAL PRODUCTS.

THE FOLLOWING AGRICULTURAL PRODUCTS AND COMMODITIES ARE NOT
SUBJECT TO VALUATION OR TO PROPERTY TAX:

(1) CROPS OR THE PRODUCE OF ANY LAND IN THE
POSSESSION OF THE PRODUCER OR THE AGENT OF THE PRODUCER;