5.65.380 Cemetery assessments.
A parcel of land used as a cemetery and abutted by a WSSC main is assessed the year following construction of the main using either the single business or small acreage rate and methodology, depending on the property’s classification. However, if the parcel is used exclusively as a cemetery, and is owned by a church, and is located adjacent to the property upon which the church is located, the property is exempt from FFBC.
Example of How a Cemetery Classified as a Single Business Is Assessed
Peaceful Cemetery is a single business abutted by water and sewer lines. It would be assessed for 500 feet of frontage on Quiet Lane at the business rate.
Example of How a Cemetery Classified as Small Acreage Is Assessed
The above cemetery site has a piece of property in front of it and therefore does not abut upon Eighth Street. The property in front of the cemetery would be assessed for 600 feet at small acreage rates instead of business rates.
Example of a Cemetery Site That Is Exempt
The cemetery which is owned by and adjoining the church on Seventh Street is not assessed. (Property assessments manual § 10.1, dated October 1998)