2019 New Mexico Statutes
Chapter 3 - Municipalities
Article 40 - Municipal Cemeteries
Section 3-40-1 - Cemeteries; authorization.

A. Subject to the provisions of law relating to the maintaining of cemeteries, a municipality may establish, maintain and regulate a municipal cemetery and may acquire within the planning and platting jurisdiction of the municipality, or condemn within the municipality in the manner provided by law, any property for cemetery purposes. Any property acquired for cemetery purposes by condemnation shall be acquired at a location that is in compliance with a municipality's master plan.

B. A municipality may abandon any street within a municipal cemetery, provided that ownership is retained by the municipality and the abandoned street is used for a municipal purpose.

History: 1953 Comp., § 14-41-1, enacted by Laws 1973, ch. 395, § 4.

Repeals and reenactments. — Laws 1973, ch. 395, § 4, repealed 14-41-1, 1953 Comp., relating to authorization for cemeteries, and enacted a new section.

Cross references. — For power of municipality to regulate cemeteries, see 3-18-8 NMSA 1978.

For tax exemption of nonprofit cemeteries, see N.M. Const., art. VIII, § 3.

For school sections used for cemetery purposes, see 19-7-23 and 19-7-24 NMSA 1978.

For Endowed Care Cemetery Act, see 58-17-1 NMSA 1978 et seq.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 14 Am. Jur. 2d Cemeteries § 3.

Succession tax, exemption from, in respect of bequest to cemetery association or cost of burial plot, 83 A.L.R. 931.

Zoning regulations, variance or exceptions from, 168 A.L.R. 90.

Gift for maintenance or care of private cemetery or burial lot, or of tomb or of monument, including the erection thereof, as valid trust, 47 A.L.R.2d 596.

Validity of public prohibition or regulation of location of cemetery, 50 A.L.R.2d 905.

Nuisance, cemetery or burial ground as, 50 A.L.R.2d 1324.

Condemnation: municipal power to condemn land for cemetery, 54 A.L.R.2d 1322.

Liability of cemetery in connection with conducting or supervising burial services, 42 A.L.R.4th 1059.

14 C.J.S. Cemeteries § 4.