Cemetery corporations
Sec. 27. (a) Subject to the limitations contained in subsections (b)
and (c) the following tangible property is exempt from property
taxation if it is owned by a cemetery corporation, firm, or association
which is organized under the laws of this state:
(1) The real property, including mausoleums and other
structures in which human remains are buried or interred but
not including crematories, funeral homes, offices, or
maintenance structures. However, offices and maintenance
structures are exempt if they are owned by, or held in trust for
the use of, a church or religious society, or if they are owned by
a not-for-profit corporation or association.
(2) The personal property which is used exclusively in the
establishment, operation, administration, preservation, repair,
or maintenance of the cemetery.
(b) The exemption under subsection (a) does not apply to real
property unless:
(1) it has been dedicated or platted for cemetery use;
(2) a plat of it has been recorded in the county in which the
property is located; and
(3) it is exclusively used for cemetery or burial purposes.
(c) The exemption under subsection (a) does not apply to personal
property unless it is used exclusively for cemetery purposes and:
(1) it is owned by, or held in trust for the use of, a church or
religious society; or
(2) it is owned by a not-for-profit corporation or association.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.74-1987,
SEC.6; P.L.5-1988, SEC.42.
Last modified: May 28, 2006