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LAWS OF MARYLAND

Ch. 8

The General Assembly may wish to consider if this
section is duplicative of § 6-203 of this article.
Both sections grant a broad power to a municipal
corporation to tax or to exempt, the difference being
that this section grants the power for 5 specific
kinds of property, while § 6-203 of this article
grants the power to all property.

Defined terms: "Assessment" § 1-101

"County property tax" § 1-101 "Department" § 1-101

"Governing body" § 1-101 "Law" § 1-101

"Municipal corporation" § 1-101

"Municipal corporation property tax" § 1-101

"Supervisor" § 1-101

SUBTITLE 2. GENERAL PROPERTY TAX EXEMPTIONS.

7-201. CEMETERIES.

(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.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 9(a)
and (d).

In this section and throughout this subtitle, the
reference to property as "not subject to property tax"
is used as the standard language to introduce an
exemption.

In subsection (a) of this section, the word
"individual" is substituted for the former word
"persons" to clarify the scope of this exemption.