(35 ILCS 200/15-45)
Sec. 15-45.
Cemetery purposes.
All property used exclusively for cemetery
purposes is
exempt. Property used exclusively for cemetery purposes includes cemetery
grounds and improvements such as offices,
maintenance buildings, mausoleums, and other structures in which human or
cremated remains are buried, interred, entombed, or inurned and real property
that is used exclusively in the establishment, operation, administration,
preservation, security, repair, or maintenance of the cemetery.
(Source: P.A. 92-733, eff. 7-25-02.)
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