"The Tax Assessor's Office was unaware that this property was a cemetery until 2007 when one of the neighbors contacted our office seeking contact information on the owners in order to help clean up the property. At that point in time we conducted a field visit and verified the use of the property and changed the classification in our system dating back to 1999. Since the ownership was in the name of an individual we had no reason to suspect the property was anything other than a vacant taxable property prior to the field visit, and to the best of our knowledge no one had ever approached us about an exemption or contested the valuation or classification. Several years of back taxes were written off prior to 1999, and at the time of our corrections there were outstanding taxes due for years 1999 through 2005 which indicates that the owners were not responding to notices of assessment or tax bills sent by the county. The Fi. Fas had already been sold at the time of our discovery and the tax commissioner was made aware of the change and it is my understanding a refund was issued.
The property has since been sold by the heirs and is still classified as an exempt cemetery on our records.
Should any permits for construction be issued on this property, future improvements to the property that are directly related to the cemetery itself, such as fences, pavement, information kiosks, etc. would also be exempt from property tax, but a single family residence, commercial structure or other improvements made to the property not directly related to the maintenance or management of the cemetery would be taxable."