Tax Type
Property Tax
Description
Wildlife Sanctuary
Topic
Exemptions
Date Issued
02-22-1974
Property preserved as a wildlife sanctuary by a nonprofit corporation is subject to property taxes. There is no specific exemption provided for this type of property. The closest exemption is that provided for parks and playgrounds held for the use of the general public. The wildlife sanctuary is not considered a park and is not devoted to the use of the general public.
Attorney General's Opinion