GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1989

H	1 

HOUSE BILL 1574

Short Title:  Cemetery Taxation.	(Public)
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Sponsors: Representatives Lilley; and Bowman.
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Referred to:  Finance.
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May 3, 1989

A BILL TO BE ENTITLED
AN ACT TO EXEMPT FROM PROPERTY TAXATION A CEMETERY'S INVENTORY OF BURIAL LOTS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-278.2 is amended by adding a new subsection to read:
"( d)	Notwithstanding the provisions of subsection (b), burial lots in the inventory of a cemetery, as defined in Article 9 of Chapter 65 of the General Statutes, up to 30 acres of the real property of each cemetery, specifically held as inventory for sale or rental or for sale of burial rights therein shall be exempt from taxation, provided that the land containing the lots has been surveyed and platted for sale for human burial purposes, a plat showing each lot has been recorded with the register of deeds in the county in which the land is located, the plat irrevocably dedicates for human burial purposes the land surveyed, and the land has been cleared and prepared and is ready for human burial.  All easements of access to the lots and decorative features shall also be exempt.  The exemption provided in this subsection does not apply to any real property that is used or designated for use for office buildings, maintenance shops, garages, houses, decorations, or other similar nonburial purposes."
Sec. 2.  This act is effective for taxable years beginning on or after January 1, 1990.