Anyone who has family in the Nerja cemetery is liable to pay Cemetery Tax, which will be €23.05 for 2011, and the period for payment of this tax runs from July 1st to September 9th.
Those people due to pay this tax should receive a tax notification in the post and this can be paid at any bank. If you do not receive the invoice, you can collect it at the Tax Office (Patronato de Recaudación), in calle Axarquía 3 (opposite the entrance to avenida Castilla Pérez, just before the Supersol roundabout). The office is open Monday to Friday from 09:00 to 13:30.