Michigan Compiled Laws

Mich. Comp. Laws § 456.108 (2026)

Tax exemption.

✓ current as of July 2026

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RURAL CEMETERY CORPORATIONS

Act 12 of 1869

456.108 Tax exemption.

Sec. 8.

All the lands of said corporation enclosed and set apart for cemetery purposes, and all rights of burial therein, shall be wholly exempt from taxation of any kind whatsoever.

History: 1869, Act 12, Imd. Eff. Feb. 19, 1869 ;-- CL 1871, 3415 ;-- How. 4770 ;-- CL 1897, 8406 ;-- CL 1915, 11167 ;-- CL 1929, 10447 ;-- CL 1948, 456.108

Notes of Decisions

Cited in 3 cases, 1952–1978 · leading case: Saginaw Hebrew Benevolent Soc'y v. Budd, 53 N.W.2d 586 (Mich. 1952).

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Saginaw Hebrew Benevolent Soc'y v. Budd, 53 N.W.2d 586 (Mich. 1952). · cites it 2× “While the statute exempting certain property of cemetery corporations (CL 1948, § 456.108 [Stat Ann § 21.878]) does not apply to plaintiff because it was not organized as a cemetery corporation and although that statute is worded somewhat differently than CL 1948, § 211.”

Spencer v. Flint Mem'l Park Assn., 144 N.W.2d 622 (Mich. Ct. App. 1966). ““The statute under which the defendant was organized provides that lands set aside for cemetery purposes and the rights of burial therein are wholly tax exempt, CL 1948, § 456.108 (Stat Ann 1963 Rev § 21.878), and that such rights are transferable and as fully alienable as any…”

Acacia Park Cemetery Ass'n v. Southfield Twp., 268 N.W.2d 373 (Mich. Ct. App. 1978). “” MCL 456.108; MSA 21.878. The General Property Tax Act at MCL 211.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.