6-3-7: SALE OF LOTS:
   A.   Sale:
      1.   The city recorder, or such other person as the governing body may designate, is hereby authorized to sell the use of lots in the municipal 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 and the purchase price.
      2.   A certificate and rights of 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 those services described in subsection A3 of this section.
      3.   The purchase price of the cemetery lot 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 services 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 governing body.
   B.   Restrictions Of Resale:
      1.   From and after July 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 municipal 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 lots 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 section, together with all improvements, shall be exempt from execution and from taxation and assessment for care and maintenance charges from and after said payment. (Ord. 99-31, 11-10-1999)