It isn’t commonly understood that a licence to bury a body in a particular plot has a value. However, cemetery land is scarce and so the right to bury a body in a particular plot carries a great deal of value and can in fact be traded. In this recent Family Court decision the parties jointly owned 2 burial plots worth $11,300.00 and it formed part of the property pool to be distributed in their property settlement. Ultimately, the husband took the burial plots.
http://www.austlii.edu.au/au/cases/cth/FCCA/2013/429.html
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