Westminster Memorial Park v. County of Orange

This appeal involves the question as to whether property purchased by the plaintiff, Westminster Memorial Park, a nonprofit cemetery association, under a percentage sales price contract, and used or held by it exclusively for the burial or other deposit of the human dead, is exempt from taxation under article XIII, section lb, of the state Constitution. That section, adopted in 1926, provides-. “All property used or held exclusively for the burial or other permanent *490deposit of the human dead or for the care, maintenance or upkeep of such property or such dead, except as used or held for…