In the case of cemeteries hereafter acquired, the Commissioner of Park Maintenance and Properties shall determine an amount which shall be the sum of the amounts paid for the entire tract acquired for cemetery purposes, plus an amount determined to be required for general improvements of whatever character, plus any amounts to be paid as interest on bonds or other obligations of the City issued to pay for the acquisition or improvement of such cemetery. The sum so determined shall be divided into as many portions as there are lots laid out on such plat, and each portion shall be determined to be the land cost of some particular lot; provided, that when such tract is not all platted at once, only a proper proportion of the sum determined as provided shall be apportioned to the lots platted at any one time. In determining the portion of land cost to be fixed upon any one (1) lot, consideration shall be taken of area, location and any other factors affecting the relative value of the several lots.
(Ord. No. 1659-09. Passed 11-30-09, eff. 12-3-09)