(A) The Cemetery Sexton, and such other person as the governing body may designate, are hereby authorized to sell the use of lots in the municipal cemetery for burial purposes only and will give such sums to the Town Clerk for recording. The Town Clerk will give all funds to the Town Treasurer for deposit. The Cemetery Sexton shall be responsible for keeping a complete record of all sales, which record shall describe the location of the lot purchased and the price paid therefor. The Town Clerk, or designated person, shall mail or deliver to each purchaser a certificate of burial rights for all lots purchased, along with a copy of the cemetery rules and regulations.
(B) 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 made pursuant to this section shall not be construed to be in payment for cemetery services other than perpetual care or prepaid maintenance.
(C) Perpetual care or prepaid continued maintenance shall be deemed to include the filling of the grave, the placing of top soil upon the grave, seeding the grave with grass and watering and cutting the grass. No other services are included.
(D) No other improvements, changes or service, except perpetual care or prepaid continued maintenance, shall be made on any lot without the certificate holder or his or her heirs first submitting to and receiving from the Cemetery Sexton, written approval for such improvements, changes or services, which improvements, changes or services shall be subject to the rules and regulations promulgated by the governing body.