Form Boe-265 - Cemetery Exemption Claim - 2013 Page 5

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BOE-265 (P5) REV. 10 (05-13)

buildinGs And impRoVemenTs

List all buildings and other improvements on the land, such as mausoleums, columbariums, chapels, corporation yard improvements, irrigation systems,

mortuaries, and crematoriums (do not include landscaping). List separately any improvements used partially for exempt purposes and partially for taxable

purposes. Use additional sheets if necessary. Principal use column: List the principal use of each. Other use or uses column: List all other uses of specific

buildings and improvements. Enter “none” if there is no other use.

peRsonAl pRopeRTY

List all personal property for which an exemption is sought. Group items into broad categories such as cemetery maintenance tools and equipment, grave

digging equipment, and office furniture. List separately any personal property used partially for exempt purposes and partially for taxable purposes. Principal

use column: Indicate the principal use of the property (e.g., maintaining cemetery grounds). Other use or uses column: List any other uses (e.g., farming).

Enter “none” if there is no other use. Leased personal property should be listed in the LEASED OR RENTED TO OTHERS section.

secTion b: inVenToRY oF unsold buRiAl siTes, cRYpTs, And niches

Section B must be completed by all profit-making organizations (any claimant answering “yes” to question 5) seeking the cemetery exemption. List the

owner’s inventory of unsold burial sites, crypts, and niches as of 12:01 a.m., January 1. Include those acquired by the owner through trades or defaulted

contracts as unsold.

deVeloped cemeTeRY ploTs, lAWn cRYpTs, And lAWn niches

Report cemetery plots in terms of number of burial sites and crypts. Land developed as burial sites, which are either in use or being offered for both at-need

and pre-need sales, is to be reported separately from land designated and offered only for pre-need sales. Show (1) the total number, (2) the number sold,

and (3) the unsold inventory. Developed burial sites row: report “developed” plots located in operating units of the cemetery in which burial activity takes

place. Offered for pre-need sales only row: Limit number to plots in operating units of the cemetery which remain undeveloped or in a semi-developed state

and in which no burial activity takes place.

cRYpTs And niches

Show (1) the total number of crypts or niches, (2) the number sold, and (3) the inventory on hand. Do not report preconstruction sales if construction had

not commenced prior to the lien date.

AddiTionAl inFoRmATion

Upon request, the owner and the operator must furnish additional information to the Assessor. The Assessor may institute an audit or verification of the

operations of the claimant.