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Terms Used In Louisiana Revised Statutes 8:317

  • Cemetery: means a place used or intended to be used for the interment of the human dead and, to the extent allowed in accordance with this Title, pet remains. See Louisiana Revised Statutes 8:1

            Property dedicated for cemetery purposes, including cemetery spaces and the land on which they stand, shall be exempt from all taxation to the fullest extent permitted by the Constitution of Louisiana and laws of this state.

            Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.