State Codes and Statutes
Statutes > Maryland > Tax-property > Title-7 > Subtitle-2 > 7-201§ 7-201. Cemeteries and mausoleum companies.
(a) Property owned by individuals or religious groups.- Except as otherwise provided in subsection (b) of this section, property owned by an individual or a religious group is not subject to property tax if the property is actually used exclusively to bury dead individuals.
(b) Property owned by cemetery or mausoleum.- Property owned by a cemetery or mausoleum company is not subject to property tax, if:
(1) the property is actually used exclusively to bury dead individuals; and
(2) the cemetery or mausoleum company:
(i) is not organized for profit; and
(ii) uses its funds only to maintain or improve the property.
[An. Code 1957, art. 81, § 9; 1985, ch. 8, § 2.]
