(1) The cemetery superintendent is authorized to sell the use of lots in the city cemetery for burial purposes only and to collect all sums arising from the sale. The cemetery superintendent shall keep a complete record of all sales, which record shall describe the location of the lot purchased and the price paid therefor. The cemetery superintendent shall deliver to each purchaser a certificate of ownership of burial right for each lot purchased, which certificate shall, among other things, describe the location of the lot and the purchase price. In the event of an installment sale, the certificate shall not issue or be delivered to the purchaser until the entire purchase price for the lot, together with perpetual care, has been paid in full.
(2) A certificate and rights to burial shall be exempt from execution, taxation or assessment for care and maintenance from and after full payment of the purchase price. Payments pursuant to this section shall not be construed to be in payment for cemetery services other than perpetual care or prepaid maintenance.
(3) Perpetual care shall be deemed to include the filling of the grave, the placing of topsoil upon the grave, seeding the grave with grass and watering and cutting the grass. No other services are included.
(4) No other improvements, changes or service, except perpetual care, shall be made on any lot without the certificate holder or his heirs first submitting to, and receiving from the cemetery superintendent, written approval for such improvements, changes or services, which improvements, changes or services shall be subject to the rules and regulations. (Ord. 2006-18, 2006)