Over-Look Cemetery, Inc. v. Rockingham County

G.S. 105-296, in pertinent part, provides: “The following real property, and no other, shall be exempted from taxation: . . . (2) Real property, tombs, vaults, and mausoleums set apart for burial purposes, except such as are owned and held for purposes of sale or rental. ...” Unless exempted by this statute, plaintiff’s real property is subject to ad valorem taxation by defendant.

“Statutes exempting specific property from taxation because of the purposes for which such property is held and used, are and should be construed strictly, when there is room for construction, against exemption and…