The People Ex Rel. Oak Hill Cemetery Association, Respondent and Appellant v. Luther A. Pratt, as Assessors…

Summary

The Court held that land owned by a cemetery association incorporated under the 1847 act is absolutely exempt from taxation, even though a city ordinance later prohibited burials on the property. It also held that the corporation did not need consent from the city or county supervisors to incorporate or to claim the tax exemption.