Notwithstanding the criticism by researchers in the usage of the conventional
valuation models in valuing cemeteries, there has not been a conscious effort
amongst researchers in determining a special valuation model for this special
property. This work thereby understudied some selected cemeteries in Lagos State
with respect to the pertinent factors that are considered in the allocation of the tomb
in the cemeteries. Questionnaires were distributed to the managers of the cemeteries
in the state and data gotten was analysed using descriptive statistics with advocacy
for a box- cox transformation hedonic model guide in subsequent value
determination. Further discussions were thereafter made on the implication for real
estate research and valuation practice in the country
