You pay grave rights if you have arranged for use of the municipal graveyard. Or if the municipal authorities provide a service to you that relates to the municipal graveyard. The person who applies for the service or for whom the service was requested, receives the tax bill.
How is the tax calculated?
This depends on the service performed. The rates are listed in the rates table in the regulation.
Is exemption possible?
No. That is not possible for this levy.