Maryland Tax - Property Section 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.