Authority; Records: The city recorder, and such other persons as the city council may designate, are hereby authorized to sell the use of lots in the city cemeteries 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, the purchase price.

Purchase Price, Scope Of: A certificate and rights to burial shall be exempt from execution, taxation or assessment for care and maintenance from and after full payment of the purchase price.

Funds Placed In General Fund: Provision for funds from the sale of a lot itself can be placed in the city general fund. (1978 Code § 8-251; amd. 2004 Code)

Resale Restrictions:

From and after August 15, 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 city 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.

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 cancelled or an assignment given and the record shall be so changed.

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 subsection, together with all improvements, shall be exempt from execution and from taxation and assessment for care and maintenance charges from and after said payment. (1978 Code § 8-252)