§ 7-201. Cemeteries and mausoleum companies

Latest version.

   (a) Property owned by individuals or religious groups. -- Except as otherwise provided in subsection (b) of this section, property owned by an individual or a religious group is not subject to property tax if the property is actually used exclusively to bury dead individuals.

(b) Property owned by cemetery or mausoleum. -- Property owned by a cemetery or mausoleum company is not subject to property tax, if:

   (1) the property is actually used exclusively to bury dead individuals; and

   (2) the cemetery or mausoleum company:

      (i) is not organized for profit; and

      (ii) uses its funds only to maintain or improve the property.

HISTORY: An. Code 1957, art. 81, § 9; 1985, ch. 8, § 2.

                    
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