Nebraska Revised Statute 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.
- R.S.1866, c. 25, § 50, p. 207;
- R.S.1913, § 684;
- C.S.1922, § 593;
- C.S.1929, § 13-506;
- R.S.1943, § 12-517.
Unsold burial lots are not exempt from special improvement assessment. Greenwood Cemetery v. City of Wayne, 110 Neb. 300, 193 N.W. 734 (1923).