§ 7-201
90 words·~1 min read·
/md/tax-property/7-201A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7–201.
(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.