Section 5-503 - Burial lots and crypts. - Maryland Statutes

§ 5-503. Burial lots and crypts.
 

(a)  Lot or crypt for burial purposes only.- Each burial lot and each crypt sold or conveyed in a cemetery shall be held by the owner only for the purpose of burial. 

(b)  Held for burial of owner or others.- The interest of an owner of a burial lot or crypt that is held for the burial of the owner or others and not held as an investment is not: 

(1) considered property; 

(2) subject to attachment or execution for debt; 

(3) subject to the insolvency laws of the State; 

(4) to be inventoried in the estate of the owner; or 

(5) subject to inheritance taxes. 

(c)  Held for investment.- The interest of an owner of a burial lot or crypt that is held as an investment and not held for the burial of the owner or others is: 

(1) considered personal property; 

(2) subject to attachment or execution for debt; 

(3) subject to the insolvency laws of the State; 

(4) to be inventoried in the estate of the owner; and 

(5) subject to inheritance taxes. 

(d)  Disposal by owner of burial lot or crypt.- Subject to the rules of the cemetery owner and to the terms of any contract made with the cemetery owner, the interest of an owner of a burial lot or crypt: 

(1) may be disposed of during the lifetime of the owner of the burial lot or crypt with the consent of the cemetery owner; 

(2) may be disposed of by specific reference in the will of the owner; and 

(3) otherwise passes to the heirs of the owner, as defined in § 1-101 of the Estates and Trusts Article. 
 

[An. Code 1957, art. 23, § 164; 1992, ch. 4, § 2; 1997, ch. 675, §§ 1, 2; 1998, ch. 21, § 9.]