Md. Code, Business Regulation § 5-805

(a) (1) In this section the following words have the meanings indicated.

(2) “Abandoned cemetery” means a cemetery for which:

(i) 1. the organization established to engage in the operation of the cemetery has been terminated, has been subject to administrative dissolution by the State, or has otherwise ceased to exist; and

2. title has not been conveyed;

(ii) there is no property owner listed in the records of the State Department of Assessments and Taxation;

(iii) the property has been condemned; or

(iv) no person who is legally responsible for the property can be found and legal ownership of the property cannot be determined.

(3) “Fund” means the Abandoned and Neglected Cemeteries Fund.

(4) “Neglected cemetery” means a cemetery for which:

(i) two or more citations have been issued by a county or municipal corporation against the property for failure to maintain the property;

(ii) the property has fallen into disrepair due to neglect and insufficient maintenance;

(iii) the property has been the object of vandalism, loitering, or other criminal conduct; or

(iv) there has been physical destruction or deterioration of the property.

(b) There is an Abandoned and Neglected Cemeteries Fund.

(c) The purpose of the Fund is to provide for the care, preservation, maintenance, and restoration of abandoned and neglected cemeteries in the State.

(d) The Secretary shall administer the Fund.

(e) (1) The Fund is a special, nonlapsing fund that is not subject to § 7–302 of the State Finance and Procurement Article.

(2) The State Treasurer shall hold the Fund separately, and the Comptroller shall account for the Fund.

(f) The Fund consists of:

(1) money appropriated in the State budget to the Fund;

(2) interest earnings; and

(3) any other money from any other source accepted for the benefit of the Fund.

(g) (1) Money in the Fund may be used only for the costs of:

(i) care, preservation, maintenance, and restoration of abandoned and neglected cemeteries;

(ii) administering the Fund through distribution to an administrative cost account in the Department; and

(iii) subject to paragraph (2) of this subsection, promoting donations to the Fund through distribution to a promotion cost account in the Department.

(2) Not more than 5% of the net proceeds of the Fund may be used under paragraph (1)(iii) of this subsection.

(h) (1) The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested.

(2) Any interest earnings of the Fund shall be credited to the Fund.

(i) Expenditures from the Fund may be made only in accordance with the State budget.

(j) Money expended from the Fund for the preservation, care, and maintenance of abandoned and neglected cemeteries is supplemental to and is not intended to take the place of funding that otherwise would be appropriated for the Office of Cemetery Oversight.

(k) The Governor may include in the annual budget bill an appropriation of $250,000 to the Fund.

(l) On or before September 30 each year, the Secretary shall submit a report to the General Assembly, in accordance with § 2–1257 of the State Government Article, on the administration of the Fund.

(m) The report required under subsection (l) of this section shall include:

(1) the gross amount of donations to the Fund;

(2) a description of promotional efforts undertaken with money from the Fund; and

(3) a detailed accounting of the use of the Fund.