{"data":{"id":"us-md/md.-code-tax-property-9-202","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–202","heading":"","body":"The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on any improvement of real property that is:\n(1) located on cemetery property exempt from property tax on real property under § 7-201 of this article; and\n(2) used as a dwelling by an employee of the owner of the cemetery property.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-202","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"abd3e7a58fbcd34c21a9f7ebff67449bab2b39a5e368ae5889611a70fcfd47d4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-201","next":"us-md/md.-code-tax-property-9-203"},"notice":"GroundRules: Original legal text. Not legal advice."}