Section 7-201 - Cemeteries and mausoleum companies. - Maryland Statutes

§ 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.]