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MARYLAND STATUTES AND CODES

Section 9-202 - Cemetery property dwelling.

§ 9-202. Cemetery property dwelling.
 

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. 
 

[An. Code 1957, art. 81, § 12F-9; 1985, ch. 8, § 2.] 
 

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