§ 9-202. Cemetery property dwelling

MD Tax-Prop Code § 9-202 (2019) (N/A)
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The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on any improvement of real property that is:

(1)    located on cemetery property exempt from property tax on real property under § 7-201 of this article; and

(2)    used as a dwelling by an employee of the owner of the cemetery property.