New Jersey § 45:27-20

§ 45:27-20.

a. Cemetery companies shall be exempt from the payment of any real estate taxes, rates

and assessments or personal property taxes on lands and equipment dedicated to cemetery

purposes. Cemetery companies shall be exempt from business taxes, sales taxes, income taxes,

and inheritance taxes. b. Land dedicated to cemetery purposes owned by any person shall be exempt from all

taxes, rates or assessments. c. Charges paid to a cemetery for an interment space shall be exempt from the payment

of sales or use tax. d. Trust funds, and the income from trust funds, held by a cemetery company shall

be exempt from taxation and assessment, and sale, seizure or sale for collection of

judgments against the cemetery company. e. Land dedicated to cemetery purposes and structures, buildings, and equipment used

for the maintenance of that land or the operation of a cemetery shall be exempt from

sale for collection of judgments. Income derived from cemetery property other than income required by law to be deposited

in trust funds or used for a particular purpose may be taken and used for the payment

of a judgment against a cemetery company. If a judgment against a cemetery company cannot be paid, a court may also order

the issuance of bonds, notes or other evidences of indebtedness by the cemetery company. This subsection shall not apply to liens existing on land before it is dedicated

to cemetery purposes. f. A street or road shall not be laid through any land of a cemetery company that

is actually in use for cemetery purposes without the consent of the cemetery company,

unless otherwise provided by law. g. When bankruptcy, receivership or other court proceeding necessitates the selling

of cemetery company lands, the court shall require the purchaser to incorporate as

a cemetery company. h. A receiver or trustee of a cemetery company appointed by a court may issue bonds,

notes or other evidence of indebtedness that include a provision allowing the holders

to select the governing body of the cemetery company until they are paid.