523I.503 - AUTHORITY TO RECEIVE GIFTS AND DEPOSITS FOR CARE -- CERTIFICATES.

        523I.503  AUTHORITY TO RECEIVE GIFTS AND DEPOSITS FOR      CARE -- CERTIFICATES.         1.  A governmental subdivision that is a trustee for the perpetual      maintenance of a cemetery may adopt reasonable rules governing the      receipt of a gift or grant from any source.         2.  A governmental subdivision that is a trustee for a person      shall accept the amount the governmental subdivision requires for      permanent maintenance of an interment space on behalf of that person      or a decedent.         3.  A governmental subdivision's acceptance of a deposit for      permanent maintenance of an interment space constitutes a perpetual      trust for the designated interment space.         4.  Upon acceptance of a deposit, a governmental subdivision's      secretary, clerk, or mayor shall issue a certificate in the name of      the governmental subdivision to the trustee or depositor.  The      certificate shall state all of the following:         a.  The depositor's name.         b.  The amount and purpose of the deposit.         c.  The location, with as much specificity as possible, of the      interment space to be maintained.         d.  Other information required by the governmental      subdivision.         5.  An individual, association, foundation, or corporation that is      interested in the maintenance of a neglected cemetery in a      governmental subdivision's possession and control may donate funds to      the cemetery's perpetual trust fund to beautify and maintain the      entire cemetery or burial grounds generally.  
         Section History: Recent Form
         2005 Acts, ch 128, §43