Neb. Rev. Stat. » Chapter 12
Nebraska Revised Statutes

Neb. Rev. Stat. § 12-517 (2026)

Lots; use; exemption from taxation and other claims

✓ current as of July 2026
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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.

Notes of Decisions
Cited in 1 case, 2006–2006 · leading case: Sjuts v. Granville Cemetary Ass'n, 719 N.W.2d 236 (Neb. 2006).
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Sjuts v. Granville Cemetary Ass'n, 719 N.W.2d 236 (Neb. 2006). “See, § 12-506 (describing cemetery association property as “exempt from taxation, execution, or from any appropriation of public purchasers”); § 12-517 (generally exempting burial lots sold by cemetery association from “taxation, execution, attachment, or any other claim, lien…”
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