35-20-217. Exemption from taxation and execution -- no road construction through cemetery. The cemetery lands and property of any association formed pursuant to this chapter are exempt from all public taxes and assessments and not liable to be sold on execution or applied in payment of debts of any individual proprietors; but the proprietors of lots in such cemetery, their heirs or legal representatives may hold the same exempt therefrom so long as the same remain appropriated to the use of a cemetery, and during that time no street or road shall be laid through such cemetery or any part of the lands held by such association for the purpose aforesaid without the consent of the trustees of such association.
History: En. Sec. 18, Ch. 18, L. 1905; re-en. Sec. 4254, Rev. C. 1907; re-en. Sec. 6486, R.C.M. 1921; re-en. Sec. 6486, R.C.M. 1935; R.C.M. 1947, 9-118.
Structure Montana Code Annotated
Title 35. Corporations, Partnerships, and Associations
Chapter 20. Cemetery Associations
Part 2. Operations Generally -- Trustees of Association
35-20-201. Local government approval prior to commencing operations
35-20-203. Vacancies in membership
35-20-204. Annual election -- time -- voting
35-20-205. Qualifications of trustees -- notice of election -- vacancies
35-20-206. Time for election if not held at time fixed in document of incorporation
35-20-207. Annual report of trustees -- duty of county attorney
35-20-208. Trustees to manage -- quorum -- officers -- bond of treasurer
35-20-209. Duties of secretary -- record of interments
35-20-210. Record of interments open to public -- summary to health officers
35-20-211. Penalty for failure to keep record
35-20-212. Authority to acquire land -- survey required
35-20-214. Use of proceeds from sale of lots
35-20-215. Use of gifted property -- gratuitous city water
35-20-216. Inalienability of lots
35-20-217. Exemption from taxation and execution -- no road construction through cemetery