Laws and regulations in Maryland are dictated by the Maryland General Assembly, following which laws can be found in several locations in the Annotated Code of Maryland. Many appropriate actions on behalf of burial grounds in Maryland are executed through the Office of Cemetery Oversight, a division of Maryland’s Department of Labor, Licensing, and Regulations.
Burial Sites – Access, Required Consultation, and Tax Credit (HB877 & SB1242; 2018)
– Requiring certain owners to grant access to certain burial sites under certain circumstances.
– Consultation with a local burial sites advisory board or, if such a board does not exist, the Maryland Historical Trust.
– Property tax credit against the county or municipal corporation property tax imposed on certain improvements to real property related to burial sites.