35-21-403. Dedication complete on filing -- tax exemption. Upon the filing of the map or plat and the filing of the declaration for record, the dedication is complete for all purposes and thereafter the property and all mausoleums and columbariums constructed thereon and burial plots located therein shall be held, occupied, and used exclusively for interment purposes and shall be exempt from all state, county, and municipal taxes to the same extent as cemetery property intended to be used for the burial of the human dead by ground interment.

     History: En. Sec. 58, Ch. 35, L. 1949; R.C.M. 1947, 9-803.