Tax Type
Recordation Tax
Description
Cemetery crypts
Topic
Exemptions
Date Issued
03-27-1964
A cemetery corporation, which sells all its crypts with presumed ownership of the land and structure remaining in the corporation, would continue to be taxable in the name of the corporate owner. Any burial lots sold in the cemetery for which a deed is executed by the corporation and recorded by the purchaser would be exempt from further real estate taxes.
A cemetery corporation, which sells all its crypts with presumed ownership of the land and structure remaining in the corporation, would continue to be taxable in the name of the corporate owner. Any burial lots sold in the cemetery for which a deed is executed by the corporation and recorded by the purchaser would be exempt from further real estate taxes.
There is no statutory exemption for a cemetery lot from the recordation tax. Similarly, a sale of the right of interment is subject to recordation tax, since it is a contract relating to real estate.
Attorney General's Opinion