92nd General Assembly
Summary of SB1932
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Short description: 
PROP TAX EXEMPTION-CEMETERIES                                              

Synopsis of Bill as introduced:
        Amends  the  Property  Tax  Code.   Replaces  the  exemption  for      
   property used exclusively for "burial purposes" with an exemption  for      
   property  used  exclusively  for  "cemetery  purposes".  Provides that      
   "property used exclusively for cemetery purposes"  includes  all  real      
   property  of  a  cemetery,  including grounds and improvements such as      
   offices, maintenance buildings, mausoleums, and  other  structures  in      
   which  human  or  cremated  remains are buried, interred, entombed, or      
   inurned  and  real  property  that  is   used   exclusively   in   the      
   establishment,   operation,  administration,  preservation,  security,      
   repair, or maintenance of the cemetery.  Amends the State Mandates Act      
   to  require  implementation  without  reimbursement  by   the   State.      
   Effective immediately.                                                      
        HOUSE AMENDMENT NO. 1.                                                 
        Provides that property used  exclusively  for  cemetery  purposes      
   includes  cemetery  grounds  and  improvements,  rather  than all real      
   property of a cemetery.                                                     
Last action on Bill: PUBLIC ACT.............................. 92-0733

   Last action date: JUL-25-2002

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   1     SENATE -   0


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