8-2-4: SALE AND REPURCHASE OF LOTS:
   A.   Conducted By City Clerk: The City Clerk is hereby empowered to sell lots in the City cemetery and collect all dues arising from such sales. All money so collected shall be paid by the City Clerk into the City treasury before the last day of each month. (Prior code § 6-9)
   B.   Policy For Advance Purchase Of Burial Plots: It shall be the policy of the City that all fees for new burial plots, including, but not limited to, purchase of burial plot, payment of perpetual care charges, and opening and closing costs, if applicable, shall be collected at the time of purchase, subject to the following payment options:
      1.   Payment in full at the time of purchase.
      2.   Payment in full within ninety (90) days of purchase with a minimum of thirty percent (30%) paid as a down payment.
      3.   Honorably discharged veterans of the U.S. Armed Forces, at the request of the family and upon proof provided of honorable discharge, commonly referred to as a DD214, shall be entitled to a burial plot in the veterans section of the cemetery, provided space is available, at no expense. However, the family shall be required to pay for opening and closing costs and perpetual care pursuant to section 8-2-5 of this chapter.
   C.   Policy For Purchase Of Burial Plots Where Burial Is Scheduled Therein: It shall be the policy of the City that all fees for new burial plots, including, but not limited to, purchase of burial plot, payment of perpetual care charges, and opening and closing costs, if applicable, shall be collected at the time of purchase, subject to the following payment options:
      1.   Payment in full at the time of purchase.
      2.   The execution of an assignment of proceeds from an existing insurance policy executed by all beneficiaries of said policy prior to the scheduling of the burial.
      3.   Honorably discharged veterans of the U.S. Armed Forces, at the request of the family and upon proof provided of honorable discharge, commonly referred to as a DD214, shall be entitled to a burial plot in the veterans section of the cemetery, provided space is available, at no expense. However, the family shall be required to pay for opening and closing costs and perpetual care pursuant to section 8-2-5 of this chapter. (Ord. 704, 6-8-2017)
   D.   Council Authority Required: The Clerk shall not dispose of more than one (1) lot to any person, fraternal order or organization without first obtaining special authority from the City Council.
   E.   Certificate Of Purchase: The Clerk shall give to each purchaser a certificate for each lot or part of lot showing the description thereof and stating the price the purchaser has paid and the Clerk shall keep duplicates of all such certificates issued by them as part of the records of their office. This shall include any veteran's cemetery plot donated by the City to an honorably discharged veteran, with the price of zero dollars ($0.00) placed in the purchase price section of the certificate.
   F.   Tax Exemption: All lots and parts of lots conveyed as provided by this subsection, together with all improvements therein, shall be exempt from taxation in excess of the amount expended for care and maintenance of such lots or parts of lots. (Prior code § 6-10; amd. Ord. 526, 10-8-1998; Ord. 634, 2-12-2009; Ord. 704, 6-8-2017)
   G.   Profits From Sales: All sums derived from the sale of lots or graves or other services rendered or improvements made in connection with any grave or lot or other portion of the City cemetery shall be paid into the City General Fund. All monies placed in this fund shall be used for the care and improvement of the cemetery or for other proper cemetery purposes. (Prior code § 6-14; amd. Ord. 634, 2-12-2009)
   H.   Policy For Collection Of Existing Accounts:
      1.   Failure To Pay: Should the purchaser fail to comply with the conditions of the payment option chosen, one (1) of the following will be administratively applied at the City's option:
         a.   Ownership of the burial plot shall revert back to the City and a refund of all amounts paid, less the service charge, if applicable, shall be made;
         b.   The account may be sent to the City's current collection agency; or
         c.   The account may be submitted to the City Attorney for collection.
      2.   Payment Schedule Arranged: All existing and outstanding cemetery accounts shall be contacted by the City and given opportunity to arrange a payment schedule consistent with the provisions of this section for discharging any outstanding obligation on a burial plot.
      3.   Unable To Locate Responsible Party: All outstanding accounts for whom a responsible party cannot be located or contacted shall be notified by publication in a newspaper of general circulation of the duty to contact the City and make payment arrangements. Such notice shall be published once a week for a period of three (3) consecutive weeks, after which a period of twenty (20) days shall be allowed for payment arrangements to be made on said accounts. If no arrangements are made, said burial plots shall revert back to ownership of the City or be placed for collection. (Ord. 529, 2-25-1999; amd. Ord. 634, 2-12-2009)
   I.   Repurchase Of Lots: The City Administrator shall have the right to repurchase, on behalf of the City, any burial plot previously purchased from the City provided:
      1.   No interment has occurred on the lot; and
      2.   The seller is either the original purchaser of the lot or is a bona fide seller of the prepaid contract as defined by Nevada Revised Statutes 452.019; and
      3.   The seller can convey title to the plot upon receipt of payment from the City of Ely.
   J.    Sale Of Plot To City: The City Council may adopt by resolution the policy by which a bona fide seller of a prepaid contract for the burial plot may sell the plot back to the City. (Ord. 686, 9-24-2015; amd. Ord. 741, 3-11-2021)