§ 7-201. Cemeteries and mausoleum companies

MD Tax-Prop Code § 7-201 (2019) (N/A)
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(a)    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 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.