HRS §441-9
Cemetery land is free from improvement fees
Property set aside for cemetery use under this law, including roads, alleys, and walks, is exempt from public improvement assessments. But family burial plots are not included in this exemption.
countieslandowners
The statute, as written — Dedicated property exempt from improvement assessment
All property dedicated to cemetery purposes pursuant to this chapter, including roads, alleys, and walks, but excluding property on which there are family burial plots, shall be exempt from public improvement assessments.
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