1478                                     LAWS OF MARYLAND                                   Ch. 469

CHAPTER 469

(House Bill 1455)

AN ACT concerning

Property Tax Exemption Credits - Cemetery Property

FOR the purpose of providing that certain improvements
located on certain cemeteries and sites used for the
burial of dead persons is exempt from assessment and
taxation authorizing local governing bodies to grant
local property tax credits against certain improvements
on certain properties that are exempt from assessment
and taxation pursuant to the provision of a certain
section of Article 81.

BY repealing and reenacting, without amendments,

Article 81 - Revenue and Taxes

Section 9(a)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

BY repealing and reenacting, with amendments,
BY adding to

Article 81 - Revenue and Taxes

Section 9(d) 12F-9

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

9 12F-9.

(a) The following real and tangible personal property
shall be exempt from assessment and from State, county and
city ordinary taxation, except as otherwise stated herein,

each and all of which exemptions shall be strictly

construed:

(d) (1) Property owned by persons or religious groups
and actually used exclusively for the burial of dead
persons[, and property].

(2) PROPERTY owned by a cemetery or mausoleum
company and used for the burial of dead persons which