§ 5-503. Burial lots and crypts

   (a) Lot or crypt for burial purposes only. -- Each burial lot and each crypt sold or conveyed in a cemetery shall be held by the owner only for the purpose of burial.

(b) Held for burial of owner or others. -- The interest of an owner of a burial lot or crypt that is held for the burial of the owner or others and not held as an investment is not:

   (1) considered property;

   (2) subject to attachment or execution for debt;

   (3) subject to the insolvency laws of the State;

   (4) to be inventoried in the estate of the owner; or

   (5) subject to inheritance taxes.

(c) Held for investment. -- The interest of an owner of a burial lot or crypt that is held as an investment and not held for the burial of the owner or others is:

   (1) considered personal property;

   (2) subject to attachment or execution for debt;

   (3) subject to the insolvency laws of the State;

   (4) to be inventoried in the estate of the owner; and

   (5) subject to inheritance taxes.

(d) Disposal by owner of burial lot or crypt. -- Subject to the rules of the cemetery owner and to the terms of any contract made with the cemetery owner, the interest of an owner of a burial lot or crypt:

   (1) may be disposed of during the lifetime of the owner of the burial lot or crypt with the consent of the cemetery owner;

   (2) may be disposed of by specific reference in the will of the owner; and

   (3) otherwise passes to the heirs of the owner, as defined in § 1-101 of the Estates and Trusts Article.

HISTORY: An. Code 1957, art. 23, § 164; 1992, ch. 4, § 2; 1997, ch. 675, § 1, 2; 1998, ch. 21, § 9.