§ 5317. Tax exemptions

Except as otherwise provided in this chapter, all cemetery lands, buildings, and property, and the proceeds thereof, as defined in this chapter, which have been platted and devoted to or held exclusively for cemetery purposes, including donations or gifts and held in trust or otherwise, and all other funds held for the improvement, maintenance, repair, and ornamentation of such cemetery, together with the income therefrom and all other revenues and income shall be exempt from taxation.