Raleigh Cemetery Ass'n v. City of Raleigh

The question posed for determination is simply this: Does the above provision in the plaintiff’s charter exempt its real property, held for burial purposes, from local improvement assessments? The answer must be in the negative.

Article V, section 5, of our State Constitution, contains the following-provisions : “Property belonging to the State or to municipal corporations, shall be exempt from taxation. The General Assembly may exempt cemeteries and property held for educational, scientific, literary, charitable or religious purposes; . . .”

The constitutional provision to the effect that…