A. All lots or parts of lots shall be exempt from taxation and execution, except it be provided that the town council shall have the right to levy an assessment for improvements and maintenance. If any assessment which has been made against a lot has not been paid within two (2) years after such assessment has been levied, then the unused portion of the lot or burial space may be advertised for sale and sold for such unpaid assessment.
B. Funds collected by the town for the sale of burial plots shall be used for the care and maintenance of the cemetery. The town may, but shall have no duty to, appropriate additional funds for the care, maintenance and upkeep of the cemetery. In no event shall the town be responsible for the repairing or replacement of markers or monuments damaged or destroyed by someone other than the town, its employees or contractors. (Ord., 3-8-2012)