Nebraska Revised Statute 12-605

Chapter 12


Lots, receptacles; sale; limitation; exempt from taxation and other claims.

Crypts, lots, tombs, niches or vaults sold by such associations or contracted therefor, shall be for the sole purpose of interment and expenses incident thereto, and shall be subject to the rules prescribed by the association. They shall be exempt from taxation, execution, attachment or any other lien or process whatever, if used or held for burial purposes only and in nowise with a view to profit.


  • Laws 1913, c. 168, § 5, p. 513;
  • R.S.1913, § 713;
  • C.S.1922, § 622;
  • C.S.1929, § 13-605;
  • R.S.1943, § 12-605.


  • Mausoleum property is not subject to sale by mortgage foreclosure. Omaha Nat. Bank v. West Lawn Mausoleum Assn., 158 Neb. 412, 63 N.W.2d 504 (1954).