7-7-5: SALE OF LOTS:
   A.   Procedure For Sale:
      1.   The city recorder, and such other person as the city council may designate, are hereby 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 city recorder shall keep a complete record of all sales, which record shall describe the location of the lot purchased and the price paid therefor. The city recorder or designated person shall deliver to each purchaser a certificate of burial rights for each lot purchased, which certificate shall, among other things, describe the location of the lot, the purchase price and the type of maintenance services which are to be provided, e.g., perpetual care, prepaid continued maintenance or currently paid services.
      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 made pursuant to this subsection shall not be construed to be in payment for cemetery services other than perpetual care or prepaid maintenance.
      3.   Perpetual care or prepaid continued maintenance 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 or prepaid continued maintenance, 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 promulgated by the city council. (1977 Code § 8-251)
   B.   Restrictions Of Resale:
      1.   From and after January 1, 1978, the lots sold by the city shall not be further sold, transferred, conveyed or assigned to any person, except the city. The city hereby agrees to buy back any city cemetery grave lot which it may hereafter sell. The repurchase of such lots shall be for the original price paid by the purchaser, or the current selling price of the lot, whichever is less.
      2.   Whenever a certificate to burial rights or lot reverts to the city, as provided for in this subsection, or becomes vested in the city for any reason, before new certificates are issued, the original certificate shall be canceled or an assignment given, and the record shall be so changed.
      3.   The certificates shall be issued and signed by the mayor and shall be attested by the city recorder. All lots or parts of lots, as provided in this subsection, together with all improvements, shall be exempt from execution and from taxation and assessment for care and maintenance charges from and after said payment. (1977 Code § 8-252)