(A) Purchase of a cemetery lot conveys burial rights, not real property ownership. The town retains ownership and purchasers are subject to all ordinances and policies which govern the cemetery. The purchase price includes the burial right and a one-time perpetual care fee for upkeep and maintenance.
(B) The Cemetery Superintendent is hereby empowered to sell lots in the cemetery and to collect all sums arising from said sales. All money so collected shall be remitted promptly to the Town Treasurer.
(C) The certificates shall be issued and signed by the Cemetery Superintendent. All lots or parts of lots, together with all improvements, shall be exempt from taxation.
(D) It shall be unlawful to sell any grave lot in a town-owned cemetery to any entity other than the town. The town shall repurchase any grave lot that does not contain a deceased person. The repurchase price shall be the price originally paid for the lot or the current price, whichever is lower.
(Prior Code, § 7-5-7) Penalty, see § 10.99