GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

H	1 

HOUSE BILL 844

Short Title:  Cemetery Tax Exemption.	(Public)
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Sponsors: Representatives Wicker; and Decker.
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Referred to:  Finance.
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April 17, 1991

A BILL TO BE ENTITLED
AN ACT TO EXEMPT FROM PROPERTY TAXATION A CEMETERY'S BURIAL LOTS.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-278.2 reads as rewritten:
"§ 105-278.2. Burial property.
						" " Under authority of Article V, Section 2(3)	of the North Carolina Constitution, real property set apart for human burial or entombment purposes is exempt from taxation.  For the purposes of this section, the term 'real property' includes land, tombs, vaults, monuments, and mausoleums.  The exemption provided in this subsection does not apply to real property used or designated for use for office buildings, maintenance shops, garages, houses, or other purposes aside from human burial or entombment."
Sec. 2.  This act is effective for taxes imposed for taxable years beginning on or after July 1, 1992.