Ohio § 1721.10 Exemptions of burial grounds

Ohio Statutes

§ 1721.10 — Exemptions of burial grounds

Ohio § 1721.10

Title 17Corporations-Partnerships

Ch. 1721Cemetery Associations

This text of Ohio § 1721.10 (Exemptions of burial grounds) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 1721.10 (2026).

Text

Except as otherwise provided in this section, lands appropriated and set apart as burial grounds, either for public or for private use, and recorded or filed as such in the office of the county recorder of the county where they are situated, and any burial ground that has been used as such for fifteen years are exempt from sale on execution on a judgment, dower, and compulsory partition; but land appropriated and set apart as a private burial ground is not so exempt if it exceeds in value the sum of fifty dollars.

The lien for taxes against such burial grounds may be enforced in the same manner prescribed for abandoned lands under sections323.65to323.79of the Revised Code except that the burial ground may be transferred only to a municipal corporation, county, or township under division (

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Except as otherwise provided in this section, lands appropriated and set apart as burial grounds, either for public or for private use, and recorded or filed as such in the office of the county recorder of the county where they are situated, and any burial ground that has been used as such for fifteen years are exempt from sale on execution on a judgment, dower, and compulsory partition; but land appropriated and set apart as a private burial ground is not so exempt if it exceeds in value the sum of fifty dollars.

The lien for taxes against such burial grounds may be enforced in the same manner prescribed for abandoned lands under sections323.65to323.79of the Revised Code except that the burial ground may be transferred only to a municipal corporation, county, or township under division (D) of section323.74of the Revised Code. No burial ground that is otherwise exempt from sale or execution under this section shall be offered for sale at public auction.