Appeal of Morrisville Cemetery Ass'n

WALSH, J.,

The MorrisviUe Cemetery Association has appealed to this court from an order of the Bucks County Board of Assessment Appeals, refusing exemption of a parcel of land used for the residence of the cemetery superintendent.

The applicable statute provides1:

“(a) The following property shall be exempt from all county, city, borough, town, township, road, poor and school tax, to wit:

“(1)• • •

“(2) All actual places of burial, including burial grounds and all mausoleums, vaults, crypts or structures intended to hold or contain the bodies of the dead, when used or held by a person or…