About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

1941 Op. Mo. Att'y Gen. 1 (1941)

handle is hein.sag/sagmo0091 and id is 1 raw text is: TAXATION: Even the cemetery association later sells off part of land said land tax exempt during time held by association for cemetery purposes. January 2, 19441 F ILED Hon Martin L. Neaf Assesior 6t, Louis County Clayton, Missouri Dear Sir: This will acknowledge receipt of your letter of December 13, 1940, requesting our opinion on whether certain property formally owned by the Memorial Park Cem- etery Association was subject to real estate tax during said time. The facts are, as we understand themi that the Association has been in existence about twenty years and its original cemetery tract comprised qbout 400 acres of lands A number of years ago 200 acres of this tract was abandoned so far as holding it for use for cemetery pur- poses is concerned4 Since the beginning the remaining 200 acres has been dedicated for cemetery purposes. Drives and roadways were lAid out therein and the plat we have show's the, Iextend in the pottion in question. From time to time throughout the years the tract was land- scaped as demands necessitated. During this time some 20,000 lots have been sold and over 5,000 bodies have been buried in various parts of the 200 tract. A portion of this tract, consisting of 23 acres off the east side, was never landscapedi but was included in the original dedi- cation aznd over 30 burial lots were sold therein, In 1939, the Association repurchased the lots sold in this 28 acre tract, vacated the dedication and sold the whole of said 23 acre tract to private enterprise for develop- ment as a residential subdivision6 In our opinion to you under date of June 6, 1940* we had occasion to consider a similar question in connec- tion with the caretakers plot and house in the Salem Cem- etery. be cited the case of Notional Cemetery Association Digitized from Best Copy Available

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most