2010 Maryland Code
TAX - PROPERTY
TITLE 7 - PROPERTY TAX EXEMPTIONS
Subtitle 2 - General Property Tax Exemptions
Section 7-204 - Religious groups or organizations.
§ 7-204. Religious groups or organizations.
Property that is owned by a religious group or organization is not subject to property tax if the property is actually used exclusively for:
(1) public religious worship;
(2) a parsonage or convent; or
(3) educational purposes.
[An. Code 1957, art. 81, § 9; 1985, ch. 8, § 2.]
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