A. From and after July 1, 1978, the lots sold by the municipality shall not be further sold, transferred, conveyed or assigned to any person except the municipality. The municipality agrees to buy back any municipal cemetery grave lot which it may hereafter sell. The repurchase of such lots shall be for the original price paid by the purchaser, or the current selling price of the lot, whichever is less.

B. Whenever a certificate to burial rights or lots reverts to the municipality, as provided for in this chapter, or becomes vested in the municipality for any reason, before new certificates are issued, the original certificate shall be so cancelled or an assignment given, and the record shall be so changed.

C. The certificates shall be issued and signed by the mayor and shall be attested by the recorder/clerk. All lots or parts of lots, as provided in this section, together with all improvements, shall be exempt from execution and from taxation and assessment for care and maintenance charges from and after such payment.

D. This section shall not apply to persons that own a right to burial at the effective date of the ordinance codified in this chapter until ninety days after the effective date, provided that such persons that desire to transfer lots owned by them may do so on the payment of a fifteen- dollar transfer fee. (Code 1975 § 8-252)