12-517. Lots; use; exemption from taxation and other claims.
Burial lots sold by such association shall be for the sole purpose of interments, shall be subject to the rules prescribed by the association, and shall be exempt from taxation, execution, attachment, or any other claim, lien or process whatever, if used exclusively for burial purposes and in nowise with a view to profit.
Source
Annotations
Unsold burial lots are not exempt from special improvement assessment. Greenwood Cemetery v. City of Wayne, 110 Neb. 300, 193 N.W. 734 (1923).
Structure Nebraska Revised Statutes
12-101.01 - Trustee; potential conflict of interest; actions required.
12-102 - Portion under joint control of trustees and Department of Health and Human Services.
12-103 - Rules and regulations; revenue; investment; treasurer; bond.
12-104 - Soldiers burial grounds; selection; acquisition; use.
12-105 - Soldiers burial grounds; joint control.
12-201 - Condemnation; conditions; procedure.
12-301 - Endowments authorized.
12-302 - Endowments; exemption from taxation and certain claims.
12-401 - Cemetery board; members; appointment; terms; vacancies.
12-402 - Cemetery fund; disbursement; tax levy; limit; collection; perpetual fund; use authorized.
12-403 - Cemetery board; officers; employees.
12-501 - Formation; trustees; election; notice; clerk; right to establish cemetery limited.
12-503 - Trustees; perpetual succession; general powers; service of process.
12-505 - Lots; resale or reclamation; conditions; notice; requirements.
12-507 - Debts; power to contract; limitations.
12-508 - Lots; receptacles; sale; power to regulate.
12-512.01 - Perpetual care trust fund; trustees; duties.
12-512.02 - Perpetual care trust fund; proceeds; investment.
12-512.03 - Perpetual care trust fund; trustees; qualifications; appointment; bond.
12-512.04 - Perpetual care trust fund; audit; exception; filing; expense.
12-512.05 - Perpetual care and maintenance guarantee fund; establish; amount required.
12-512.06 - Perpetual care trust fund; withdrawal; when authorized; amount.
12-512.07 - Perpetual care trust fund; violations; penalty.
12-512.08 - Perpetual care trust fund; violations; separate offenses; what constitutes.
12-515 - Real estate; acquisition by condemnation; lands subject.
12-516 - Trustees; bond; terms; approval; filing; fee; cost paid by association.
12-517 - Lots; use; exemption from taxation and other claims.
12-518 - Lots; plat; care, improvement, adornment; annual exhibit; powers and duties of association.
12-520 - Grounds; sale on execution; taxation; partition; exemption.
12-521 - Grounds; abandonment; sale; disposition; procedure; petition; contents; requirements.
12-522 - Grounds; abandonment; sale; notice of petition; contents; form.
12-523 - Grounds; abandonment; sale; objections; reply.
12-524 - Grounds; abandonment; sale; time for hearing.
12-525 - Grounds; abandonment; sale; hearing; finding; decree.
12-526 - Grounds; abandonment; sale; confirmation of sale.
12-527 - Grounds; abandonment; sale; costs and expenses.
12-528 - Grounds; abandonment; sale; appeal.
12-529 - Grounds; abandonment; sale; scope and application of law.
12-530 - Transfer of cemetery to city or village; powers and duties; effect.
12-601 - Formation; trustees; election; notice; terms; officers.
12-603 - Powers; rights; laws governing.
12-605 - Lots, receptacles; sale; limitation; exempt from taxation and other claims.
12-606 - Construction; location.
12-613 - Trust fund for perpetual care.
12-614 - Sale of crypts or niches; amount set aside for maintenance.
12-615 - Trustees of perpetual care trust fund; appointment; bond.
12-616 - Trustees of perpetual care trust fund; authority to receive gifts; investment of funds.
12-618 - Violations; cumulative offenses.
12-701 - Abandonment; failure to maintain; presumption; reversion; notice; service.
12-702 - Abandonment; presumption; rebuttal by notice; sale authorized; proceeds; disposition.
12-802 - Notice; contents; how served.
12-804 - Sections, how construed.
12-805 - Abandoned or neglected cemeteries; care and maintenance.
12-806 - Abandoned or neglected cemeteries; care; item in county budget.
12-807 - Abandoned or neglected pioneer cemeteries; preservation.
12-808 - Abandoned or neglected pioneer cemetery, defined.
12-808.01 - Abandoned and neglected pioneer cemeteries; access; when.
12-809 - Abandoned and neglected pioneer cemeteries; maintenance.
12-810 - Abandoned or neglected pioneer cemeteries; mowing; historical and directional markers.
12-812 - Abandoned or neglected pioneer cemetery; county transfer management; conditions.
12-909 - Organization; territory.
12-910 - Petition; filing; contents.
12-911 - County board; examine petition; hearing; notice.
12-912 - Completion of organization; meeting; notice.
12-913 - Board of trustees; officers; election; terms; compensation.
12-914 - Budget; adoption; certification of tax; levy; collection; use.
12-916 - Warrants; amount authorized; rate of interest.
12-917 - Area; addition; withdrawal; procedure.
12-918 - Area withdrawn; outstanding obligations; assessment.
12-919 - Area withdrawn; obligations incurred after withdrawal; not subject to assessment.
12-920 - Powers; duties; liabilities.
12-921 - Organization under unconstitutional law; reorganization; procedure.
12-922 - Dissolution; procedure.
12-923 - Property; acquisition; tax; excess funds.
12-1001 - Power to borrow money; issuance of bonds.
12-1002 - Bonds; term; interest rate; notice of election.
12-1003 - Bond election; petition; percentage of voters required.
12-1004 - Extension of water supply to cemetery.
12-1103 - Pre-need sale; proceeds; trust requirements.
12-1104 - Proceeds of sale; trust requirements; exclusions.
12-1105 - Pre-need seller; records required.
12-1106 - Pre-need purchaser; designate irrevocable funds.
12-1107 - Trustees; acceptance of funds; conditions; powers.
12-1108 - Pre-need seller; license required; application; requirements; fee; renewal; records.
12-1109 - Rules and regulations.
12-1110 - Pre-need seller; report; requirements; fee.
12-1111 - Contracts; requirements; provisions.
12-1112 - Act; when applicable.
12-1113 - Trust funds; distributions; conditions; accumulation.
12-1114 - Pre-need seller; trust funds; retain cost-of-living amount.
12-1115 - Pre-need sales agent; license required; fee; failure to surrender license; penalty.
12-1116 - Licenses; disciplinary actions; grounds; notice; administrative fine.
12-1117 - Licenses; surrender; effect; reinstatement.
12-1118 - Violations; penalty.
12-1119 - Violations; action to enjoin.
12-1120 - Pre-need seller; failure to perform obligations; director; powers.
12-1202 - Legislative findings and declarations.
12-1205 - Person discovering remains or goods; duties; violation; penalty.
12-1206 - Discovery of remains or goods; law enforcement officer; notice.
12-1207 - Discovery of remains or goods; county attorney; duties.
12-1208 - Discovery of remains or goods; society; duties.
12-1209 - Entity possessing or controlling remains or goods on August 25, 1989; duties.
12-1210 - Entity possessing or controlling remains or goods; request for return; duties.
12-1211 - Dispute; resolution; procedure.
12-1212 - Civil action; statute of limitation; recovery; attorney's fees.
12-1401 - Statewide Cemetery Registry; established and maintained.