§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.