Q May a municipality enact an ordinance which assesses a transfer fee for the sale of cemetery plots in a municipal cemetery?

A Yes. Under its Section 21-17-5 home rule authority, a municipality may adopt orders, resolutions or ordinances with respect to municipal affairs, property and finances which are not in conflict with state law or the Constitution. Therefore, a municipality may adopt an ordinance that creates a recording fee for the sale or transfer of a cemetery plot located within a municipal cemetery. (Attorney General’s Opinion to Fulton dated July 1, 2011)