§441-9  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. [L 1967, c 199, pt of §1; HRS §441-9; am L 1996, c 145, §3]

Cross References

  Excise tax exemption, see §237-23.

  Real property tax exemption, see §246-32.