There is a newer version of the Maryland Code
2013 Maryland Code
TAX - PROPERTY
§ 7-204 - Religious groups or organizations
MD Tax-Prop Code § 7-204 (2013) What's This?
§7-204.
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.
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