Title 8. Cemeteries
§894. Powers of district cemetery association Public cemetery Several associations may have same official cemetery.
Said district cemetery association shall have all the authority and powers now provided by law for cemetery associations and corporations under Chapter 42, Session Laws of 1935; Provided further, that the cemetery of said district association shall be and remain a public cemetery; and nothing in this Act shall prohibit one or more cemetery associations from selecting the same cemetery as their official cemetery, whether said designated cemetery is located in the same congressional township in which the cemetery association is formed.
Laws 1939, p. 255, Sec. 6.
§81. Laws governing Powers and duties.
Every cemetery corporation formed under the laws of the Territory or State of Oklahoma, shall be governed under the laws of the State of Oklahoma, and have such power conferred upon it and be subject to such duties as may be provided by the laws of the state.
R.L.1910, § 380.
§81a. Burial charges Failure to pay.
Every cemetery in this state shall have the power to establish and impose reasonable charges for the burial of persons in the cemetery, unless prohibited by law. Failure to pay such charges shall be a misdemeanor and upon conviction be punishable by a fine of not less than Two Hundred Fifty Dollars ($250.00) nor more than Five Hundred Dollars ($500.00). The provisions of this section shall not authorize a cemetery other than those cemeteries owned, maintained or operated by municipalities in this state to impose additional charges not specifically authorized by written contract upon any person for burial if said cemetery has already sold the cemetery lot where such burial is to occur.
Added by Laws 1983, c. 299, § 1, emerg. eff. June 24, 1983.
§82. Fraternal and church cemeteries.
Any cemetery organized or controlled by any fraternal organization or church society or congregation shall be managed and controlled as provided by its rules and bylaws.
R.L.1910, § 381.
§83. Real estateLimitation on amountSale of lotsOther propertyApplication of income.
May hold real estate. Every cemetery corporation has power to purchase or take by gift, grant or devise and to hold real property not exceeding eighty (80) acres for the sole use and purpose of a burial ground and to lay out the same into blocks and lots with convenient avenues and walks and to sell the lots for the sole use and purpose of burying the dead; and it may own and hold such other real and personal property as the legitimate, necessary or proper purposes of the corporation may require and all income therefrom shall be applied as hereinafter provided for the payment of the debts of the corporation and the improvement and ornamentation of its burial ground and for investment.
R.L.1910, § 382; Laws 1915, c. 261, § 1.
§8-3.1. Definitions.
As used in Sections 1 through 37 of Title 8 of the Oklahoma Statutes:
1. “Lot” means a tract of land or space used to inter one deceased individual; and
2. “Plot” means a tract of land made up of more than one burial lot.
Added by Laws 2008, c. 47, § 1, eff. Nov. 1, 2008.
§8-4. Surveys - Plat - Acknowledgment - Recording - Fee.
Surveys and Plat. Such corporation shall cause its land, or such portion thereof as may from time to time become necessary for that purpose, to be surveyed into lots, plots, avenues and walks and platted, upon which plat every lot shall be regularly numbered and said plat shall be acknowledged and shall be recorded in the office of the county clerk, but the fee for said recording shall not exceed the actual cost of the work of recording plus Two Dollars ($2.00).
R.L. 1910, § 383. Amended by Laws 1915, c. 261, § 2; Laws 2008, c. 47, § 2, eff. Nov. 1, 2008.
§85. Powers.
Such corporation has power to inclose, improve and embellish its grounds, avenues and walks, and to erect buildings or vaults for its use, and to prescribe in its bylaws, rules for the sale, inclosure and ornamentation of lots and for erecting monuments or gravestones thereon; and to prohibit any use, division, improvement or ornamentation of any lot which the corporation may deem improper; and to make other bylaws and acts to the end that all the appliances and conveniences and benefits of a public and private cemetery may be obtained and secured.
R.L.1910, § 384.
§8-6. Lots - Inalienability - Descent - Release of interests.
Whenever an interment is made in any lot as defined in Section 1 of this act, while any person is buried on that lot, that individual lot becomes forever inalienable, and descends in regular line of succession to the heirs at law of the owner, but any one or more of such heirs may release to any other of said heirs his or her interests in the same, and any other joint owners may release to each other in like manner.
R.L. 1910, § 385. Amended by Laws 2008, c. 47, § 3, eff. Nov. 1, 2008.
§87. Exemptions.
All the property of every such benevolent corporation, and the lots sold by it to individual proprietors, shall be exempt from taxation, assessment, lien, attachment, and from levy and sale upon execution; and all such real property shall be exempt from appropriation for streets, roads, or any other public uses or purposes.
R.L.1910, § 386.
§88. Appropriation of net proceeds from lot sales.
The proceeds arising from the sale of lots, after deducting all expenses of purchasing, inclosing, laying out and improving the ground, and of erecting buildings, shall be exclusively applied, appropriated and used in protecting, preserving, improving and embellishing the cemetery and its appurtenances, and to paying the necessary expenses of the corporation and must not be appropriated to any purpose of profit to the corporation or its members.
R.L.1910, § 387.
§89. Retention of portion of proceeds by benevolent, religious and charitable institutions.
Benevolent, religious and charitable institutions which own, maintain and operate cemeteries under the laws of this state shall be permitted to retain ten percent (10%) of the gross proceeds of all lots sold by such an institution for the purpose of interment; and any sum so retained may be used by it in any manner which may further its legitimate objects.
Laws 191011, c. 17, p. 34, Section 1.
§8-10. Payment of debts and obligations.
Debts must be paid. At least fifty percent (50%) of the gross proceeds of sales of blocks, lots, plots, or graves must be applied as often as every six (6) months to the payment of the debts and obligations of such corporation as long as such debts and obligations exist.
R.L. 1910, § 388. Amended by Laws 1915, c. 261, § 3; Laws 2008, c. 47, § 4, eff. Nov. 1, 2008.
§811. Rights of lot owners in old grounds.
When grounds purchased or otherwise acquired for cemetery purposes have been previously used as a burial ground, those who are lot owners at the time of the purchase continue to own the same and are members of the corporation, as hereinafter provided, with all the privileges the purchase of a corporation confers.
R.L.1910, § 389.
§812. Election of officers Votes and eligibility of lot owners Control by original corporators or successors.
At each subsequent election of officers of any such corporation, held after the first annual election, the owner or owners of a lot in the cemetery, and none other, shall be entitled to one vote at such election, or for any other purpose, and no more than one vote; and shall, by virtue of such proprietorship, be a member of the corporation, and eligible to any of its offices; but if there be more than one proprietor of any such lot, then such one of the proprietors as the majority of them shall designate may cast the one vote as aforesaid; and each trustee or director shall be the sole proprietor of a lot in such cemetery: Provided, that whenever less than five (5) persons reside within five miles of any cemetery own lots therein, the original corporators or their successors may control and manage said cemetery.
R.L.1910, § 390.
§813. Superintendent Duties Election Term Eligibility Supervision and control Salary.
In addition to the other officers of such corporation, it shall have an officer, known as its superintendent, whose duty it shall be to care for and protect the grounds of such cemetery and its appurtenances, and to enforce its bylaws, in relation to its grounds, and to superintend the making of repairs and the construction of improvements and the maintenance of all permanent improvements, or embellishments of every kind, which tends to beautify such cemetery or render it convenient for such use, or preserve it permanently as a burying ground for the dead. Such superintendent shall be elected at the same time the other officers of such corporation are elected, and shall hold his office for the same length of time as the president thereof, and shall be the owner of at least one lot in the cemetery, and shall be under the direct supervision, and control of the board of directors. The salary of such superintendent shall be fixed by the bylaws of such corporation.
R.L.1910, § 391; Laws 1915, c. 27, § 1.
§814. Trustees or directors Regular meetings Election of officers Appropriation of lot sale proceeds Special meetings.
Meetings of board of directors. The board of trustees or directors of such corporation shall hold a regular meeting without notice immediately following the annual meeting of the members on the first Tuesday in July of each and every year, at which meeting it shall elect a president, a vicepresident, a secretary, a treasurer, and shall ascertain the amount received from the sale of lots during the six (6) months immediately preceding such meeting and enter the same in a book to be kept for that purpose, and shall set aside by proper resolution not less than onehalf (1/2) of such receipts for the purposes set forth in section 387 and shall transact such other business as may come before the meeting. Special meetings may be held at any time upon call of the president or a majority of the trustees or directors and upon written notice, mailed to each member of the board at least five (5) days before the meeting or upon written consent of all the members of the board.
R.L.1910, § 392; Laws 1915, c. 261, § 4.
§815. Members' meetings Notices Quorum Special meetings.
Annual meeting of members. The annual meeting of the members of such cemetery association shall be held on the first Tuesday in July of each and every year for the purpose of electing directors and transacting such other business as may come before the meeting. Notice of said meeting must be given by the secretary by publication in a newspaper published in the county and in the city or town nearest to said corporation's cemetery at least two (2) weeks and not more than four weeks prior to the date of such meeting; five (5) members shall constitute a quorum; special meetings may be held upon like notice; provided that if said members number less than fifty then said notices may be given by mailing the same to said members directed to the nearest post office to the location of said cemetery.
R.L.1910, § 393; Laws 1915, c. 261, § 5.
§816. Trustees' or directors' powers and duties Accounts Regulations Payment of debts Application of lot sale proceeds.
Duties of trustees or directors. The trustees or directors shall have the direction and control of the cemetery and other property of the corporation and shall have such other powers and duties not inconsistent with the provisions of this article as the trustees or directors of other corporations not for profit under the law of the State of Oklahoma. They shall require a strict accounting to be kept of all monies received and expended on behalf of said corporation, look after and manage the affairs and fiscal concerns thereof, and see that all proper regulations are made for the proper conduct, maintenance and improvement of said cemetery, and shall also see that the debts and obligations of said corporation are paid as fast as the fifty percent of the gross proceeds of sales of lots, as provided by law, will permit, and shall also see that the other fifty percent of such proceeds are strictly applied to the maintenance, preservation, care and improvement of said cemetery, including the payment of the salary of the superintendent, and such other help as he may require.
R.L.1910, § 394; Laws 1915, c. 261, § 6. R.L.1910, § 394; Laws 1915, c. 261, § 6.
§817. Investment of surplus funds Tax exemption Preservation of properties and funds.
Any surplus funds which said corporation may have in its treasury shall be invested by the board of directors in some perfectly secure real estate or securities, all of which shall be exempt from taxation, as is the property of other public corporations, and the board of directors shall exercise the best of care in the preservation of said properties and funds and the accumulation thereof, to the end that provisions may be made for the perpetual maintenance of said cemetery and the improvement, embellishing, beautifying and taking care thereof, for which purposes all of the funds of said corporation, after the payment of its debts, shall at all times be subject, to be applied.
R.L.1910, § 395.
§818. Violation of provisions Penalties.
Any person, firm or corporation violating any of the provisions of this Article, shall be deemed guilty of a misdemeanor, and shall, upon conviction, be fined not less than Twentyfive nor more than One Hundred Dollars ($100.00), and not less than thirty (30) days nor more than six (6) months in jail.
R.L.1910, § 396.
§831. Conveyance to Board of County Commissioners Conveyance to corporation when formed.
The owner of land, any part of which has been used for human burial and no cemetery corporation, including the same, has been formed, as is now provided by law, to which title can be made, may convey or devise any designated part or the whole of such land, together with roads and rights of way for the ingress and egress of the public and persons interested, to the Board of County Commissioners of the County in which such land is situated, in trust, for the use of the local community for cemetery purposes, and when any cemetery corporation has been formed for any such land so held in trust, the Board of County Commissioners shall, without charge or fee, convey the said land and such right of way and road, if any has been reserved, to such cemetery corporation.
Laws 1949, p. 51, § 1.
§836. Refusal of interment because of race, color or national origin prohibited.
It shall be unlawful for any person, group of persons, firm, corporation, organization, association or any other entity of any type to deny, refuse or prohibit the interment, entombment or burial of the remains of any deceased person in any cemetery, whether owned publicly or privately, because of the race, color or national origin of such deceased person.
Laws 1971, c. 267, § 1.
§837. Agreements void.
Provisions in any contract, agreement, deed or charter and any bylaw, rule, restriction, covenant or regulation adopted or put in force either subsequent or prior to the effective date of this act authorizing, permitting or requiring the denial, refusal or prohibition of the privilege of interment, entombment or burial because of race, color or national origin of any deceased person are hereby declared to be null and void, unenforceable and in conflict with the public policy of this state.
Laws 1971, c. 267, § 2.
§881. Indian lands reserved for rural cemeteries Title to county commissioners in trust Conveyance to cemetery corporations.
Where tracts of land have been reserved from allotment of Indian land by any treaty or agreement by and between the Cherokee, Choctaw, Chickasaw, Creek or Muskogee, Seminole, or any other Indian Tribes within the State of Oklahoma, and the United States, or by any Act of Congress, for rural cemeteries, and no cemetery corporation has been formed as is now provided by law to which title can be made, the title thereto may be made to the board of county commissioners of the county in which any tract of land reserved is situated, in trust for the use of the local community for cemetery purposes, and when a cemetery corporation has been formed for any such reserved tract of land, the board of county commissioners shall, without charge or fee, convey the title to said land to the cemetery corporation.
Laws 1913, c. 67, p. 105, § 1.
§882. Township cemeteries Acquisition Ownership Tax levy.
The township board of trustees of any organized township of Oklahoma, or board of county commissioners, be and are hereby empowered to purchase, receive by bequest, any cemetery within their respective townships, now or hereafter used for the purpose of burying the dead. Such cemetery so acquired, shall become the property of the township acquiring same, and the township board of such township or board of county commissioners, shall make a levy of not to exceed one (1) mill of the taxable property in their township, to be used for fencing of such cemetery, cutting of weeds, placing markers at the head of all graves not properly marked, (such markers to be of stone and cement), planting of shrubs and trees, purchasing of additional lands, tools, and in any other manner deemed necessary for the convenience of the public.
Laws 1917, c. 107, p. 165, § 1.
§8-83. Only one cemetery to be acquired - Burial fee prohibited.
Not more than one cemetery shall be acquired in any congressional township, by any township under the provisions of this act, and provided, further, that any cemetery acquired under such provisions
shall belong to the public and no fee for burial of the dead shall ever be charged.
Laws 1917, c. 107, p. 166, § 2.
§8-84. Appropriations - Estimates.
The board of county commissioners of any county in this state is hereby authorized to make an annual appropriation and enter the same in the estimate submitted annually to the excise board of said county sufficient for the purpose of enlarging, maintaining, caring for, beautifying and landscaping those cemeteries which were, prior to August 15, 1933, owned by townships in this state and were maintained and kept by the township board of trustees or by the board of county commissioners as the governing board of the township.
Laws 1935, p. 200, § 1.
§886. Employment of caretakers.
The board of county commissioners is hereby authorized and empowered to employ suitable and competent persons to look after, care for and maintain said cemeteries.
Laws 1935, p. 200, § 3.
§887. Public ownership Burial fee prohibited.
Said cemeteries kept and maintained pursuant to the provisions of this Act shall belong to the public and no fee for the burial of the dead shall ever be charged.
Laws 1935, p. 200, § 4.
§888. Disposition of bodies of deceased inmates or patients of state institutions.
The superintendents or wardens of state penal, reformatory and eleemosynary institutions, of state hospitals and of state institutions for the benefit of the mentally ill, blind, deaf, mute, tubercular and epileptic are hereby authorized and directed to remove the bodies of the deceased inmates or patients from said institutions, that are not claimed for private burial by friends or relatives thereof within ninetysix (96) hours after their death, and said superintendent or warden of said institution shall notify the friends or relatives of said deceased inmate by registered mail or telegram of the death of said deceased inmate at their last known place of residence if known, in accordance with the provisions of 63 O.S. 1951 Section 91100.
When the State Anatomical Board rejects the body of a deceased inmate or patient the superintendent or warden of that institution shall have the rejected body buried in lands of said institution set aside for such purpose. Provided, that the expenses of such burials shall be paid from the support and maintenance appropriation or any other appropriation made for the operating expenses of the institution.
§888.1. Receipt of bodies by State Anatomical Board.
It is hereby required that after the body has been received by the State Anatomical Board that it shall be required that said Anatomical Board shall hold and preserve the body for a period of not less than thirty (30) days from the date of death.
Laws 1957, p. 19, Section 2.
§890. Meeting to organize cemetery district into association Directors.
Within thirty (30) days after said order is entered by said board of county commissioners, as above provided, it is hereby made the duty of the county commissioner of the district, in which district lies the greatest portion of territory comprising said cemetery district, to call a meeting of the qualified electors of said cemetery district in the same manner as now provided by law for annual school meetings, for the purpose of organizing said cemetery district into an association and for the election of five (5) directors who shall have authority to provide for the caring and maintaining of said cemetery hereinafter provided for, and who shall hold their office until the next regular meeting of said cemetery association.
Laws 1939, p. 254, Sec. 2.
§891. Conveyance by cemetery association or corporation to cemetery district association.
Before said petition shall be granted by said board of county commissioners as hereinbefore provided, there shall be on file with the clerk of said board an offer by at least one cemetery association or corporation in said proposed district, authorized by at least a majority vote of its officers and directors, to convey to said proposed cemetery district association, all property, both real and personal, now owned by said association, or corporation, free of cost, and said cemetery association or corporation is hereby authorized to make such conveyance upon a majority vote of its officers and directors.
Laws 1939, P. 255, Sec. 3.
§894. Powers of district cemetery association Public cemetery Several associations may have same official cemetery.
Said district cemetery association shall have all the authority and powers now provided by law for cemetery associations and corporations under Chapter 42, Session Laws of 1935; Provided further, that the cemetery of said district association shall be and remain a public cemetery; and nothing in this Act shall prohibit one or more cemetery associations from selecting the same cemetery as their official cemetery, whether said designated cemetery is located in the same congressional township in which the cemetery association is formed.
Laws 1939, p. 255, Sec. 6.
§8111. Designation of county treasurer as depositary.
Cemetery funds: Any city or town or voluntary cemetery association, whether incorporated or not, may by proper ordinance or resolutions, designate the county treasurer of the county in which said cemetery is located as depositary for permanent upkeep funds belonging to said cemetery.
Laws 1941, p. 18, § 1.
§8112. Treasurer's bond to cover funds.
The bond of the treasurer of said county be and the same is hereby made to cover said funds.
Laws 1941, p. 18, § 2.
§8113. Investment of funds.
The said treasurer is hereby authorized to accept and invest said funds in deficiency warrants of the State of Oklahoma, state bonds of the State of Oklahoma, or Federal Savings and Loan Association Stock, or State Building and Loan Association Stock, up to amounts insured by the Federal Government, or in any other security now provided under present laws for the investment of sinking funds by said Treasurers.
Laws 1941, p. 18, § 3.
§8114. Interest or dividends.
On July 1st of each year, the treasurer of said county shall pay the earned interest or dividends, as the case may be, to the cemetery board or other organization making said deposits.
Laws 1941, p. 18, § 4.
§8131. Organization authorized.
There may be organized in each county in the State of Oklahoma a county cemetery association.
Laws 1949, p. 48, § 1.
§8132. Object.
The object of the county cemetery association hereby provided for shall be to beautify, landscape, maintain and improve the publicly owned cemeteries or other cemeteries not owned and maintained by any individual or actively operating private cemetery association, corporation, or fraternal or religious group and which are or have been used by the public as public cemeteries which are located in the county where county cemetery associations are formed; provided, however, that nothing in this act shall prevent the expending of funds raised under this act by any county cemetery association for the upkeep of any cemetery owned by any municipality or other political subdivision of such County even though such municipality or publicly owned cemetery may be located outside the corporate limits of such county.
Laws 1949, p. 48, § 2.
§8133. Members Election or appointment.
The county cemetery association in each county organized under this Act shall consist of two (2) members from each commissioners' district who shall be residents of the commissioners' district from which they are selected, and qualified electors of the county, and who shall be elected at a mass meeting called by each county commissioner on the first Monday in May of each odd numbered year. Said mass meeting shall be called by each of the county commissioners upon a petition of twentyfive (25) resident citizens of the county and after the presentation of said petition to the board of county commissioners, each county commissioner shall call a mass meeting in his respective commissioners' district for the purpose of electing two (2) members of the county cemetery association. The call for such mass meeting shall be by posting notices in at least three (3) public places in the commissioners' district or by both posting notices and publication in a newspaper of general circulation in the county. Such notices and publications shall state the purpose of the mass meeting, the time and place of holding same and such notices and/or publication must be made at least one (1) week before the date of meeting. The county commissioner shall preside at such meeting and shall certify to the county clerk the names of the two (2) members of the county cemetery association elected at said mass meeting within one (1) week after said election is held. The members so elected at said mass meeting shall hold their office for a period of two (2) years and until their successors are elected and qualified except when any county cemetery association shall be formed and organized under the provisions of this act on an even numbered year, the officers elected on such even numbered year shall hold office for a period of one (1) year and provided further that it shall not be necessary to petition the board of county commissioners to hold an election in any county in this state after such county has organized a county cemetery association pursuant to the provisions of this act, but it shall be the duty of each county commissioner in any county having a county cemetery association organized under the provisions of this Act to call an election as herein provided on each odd numbered year.
Provided, however, that if, for any reason, no election or mass meeting is held after the petition is duly filed with the board of county commissioners as hereinabove provided the county commissioner that represents the district so failing to hold an election is hereby authorized to appoint two (2) resident qualified electors from his commissioners' district as members of the county cemetery association and in such event shall certify their names to the county clerk as if they had been elected at a mass meeting and the members so appointed by any county commissioner shall have the same authority as if they had been regularly elected at a mass meeting and they shall likewise hold office for the same period of time as those elected at a mass meeting. Provided further that the county commissioners shall have the authority to fill vacancies that occur on the board of directors of said association.
Laws 1949, p. 48, § 3.
§8134. Organization Officers.
On or before the third Monday in May following said mass meeting the six (6) members of the county cemetery association who have been selected as hereinabove provided shall meet at the district court house and shall perfect an organization by the election of a president, vicepresident and secretary. The president of the board of directors shall be the presiding officer of such board and shall perform the usual duties incumbent upon such officer and shall see that all orders of the board are complied with and in the absence of the president the vicepresident shall be the presiding officer. The secretary of such board shall be the recording officer and shall keep and have supervision over all records and shall file and safely keep all documents of said county cemetery association and shall perform all duties imposed upon him by the board of directors compatible with the duties of such office. The secretary may be paid a salary to be fixed by the board of directors. Said secretary shall give a surety bond in an amount to be fixed by said board of directors and to be approved by the said Board payable to such county and conditioned for the faithful performance of his duties. The premium for said bond shall be paid by said directors out of cemetery association funds.
Laws 1949, p. 49, § 4.
§8135. Special meetings Notice of meetings.
Special meeting may be called any time thereafter by the president or vicepresident of the county cemetery association upon written request of onefourth (1/4) of the members of said board of directors. Notice of regular and special meetings shall be given by mail at least three (3) days prior to such meeting.
Laws 1949, p. 49, § 5.
§8136. Power and authority of board of directors.
The board of directors shall constitute the executive board of the county cemetery association and shall have full power and authority to fix the time and place for regular meetings and to make all rules and regulations pertaining to the business of said association and shall have the authority to hire employees and to lease or purchase equipment to carry out the purposes of this act.
Laws 1949, p. 49, § 6.
§8137. Estimates and appropriations.
The board of directors shall make an annual estimate of their needs and shall certify such estimate to the board of county commissioners at the time and in the manner provided by law; provided, however, it shall not be the duty of the board of county commissioners to include the same as a special budget account in the county budget of estimated needs for publication and certification to the county excise board unless and until the mandatory constitutional governmental functions and the statutory governmental functions made mandatory by the Legislature have been first provided for, nor for the excise board to approve the same unless and until appropriations shall first have been approved sufficient to sustain such mandatory governmental functions and there remains uncommitted available revenue.
Laws 1949, p. 49, § 7.
§8138. Amount of appropriation Special purpose.
For the purpose of defraying the expenses of landscaping, beautifying, maintaining and improving of the publicly owned cemeteries as herein provided the excise board of each county may approve appropriations in the county budget, in a special budget account denominated the "County Cemetery Budget Account," in amount not exceeding Three Thousand Dollars ($3,000.00) per annum, which shall be dedicated to such special purpose under the protective restrictions and limitations now provided for special budget accounts under 62 Oklahoma Statutes 1951, Section 331.
Laws 1949, p. 49, § 8.
§8139. County treasurer Special budget account Cash fund Claims and warrants.
The county treasurer shall set up two accounts of funds provided for herein in the name of the county cemetery association, one account to be the Special Budget Account hereinbefore provided which shall be an Appropriation Account and subject only to the registration of county warrants issued to pay only those claims which have been approved by the cemetery board of directors, filed with the county clerk and allowed by the board of county commissioners as other departmental claims; the other shall be a distinctive cash fund separately maintained under the "Fifth" proviso of Section 331 of Title 62, Oklahoma Statutes 1951, and subject only to payment of warrants issued in payment of claims allowed by the cemetery board of directors, which warrants shall be signed by the president (or vicepresident) of the cemetery board of directors and attested by its secretary. Said special cash fund shall be derived from donations, hereby authorized to be accepted, sales of lots, and any other miscellaneous cemetery revenues and collections that may come into the hands of said cemetery board, or any of its officers or employees, who shall deposit the same with the county treasurer under the same mandatory requirements and penalties as is by law required of other county officers and employees (19 O.S. 1951, Sections 681686).
All claims shall be itemized and sworn to by claimants and when allowed shall be filed with the county clerk of said county whose duty it shall be to preserve the same against county audit by the State Auditor and Inspector; and no warrant shall issue against either of said funds except in payment of such sworn itemized claims. No cash fund claims shall be allowed nor filed and no cash warrant issued in payment thereof in excess of the cash actually on hand in the possession of the county treasurer at the time of presentation to him for payment and provided that no contract debt nor obligation authorized or created by said board of directors in excess of the uncommitted appropriation and cash in said special fund shall be valid.
Laws 1949, p. 50, § 9; Laws 1979, c. 30, § 63, emerg. eff. April 6, 1979.
§8140. Gifts of money and property.
Said board may accept and use gifts of money or property on behalf of said cemetery association and use it for general cemetery purposes.
Laws 1949, p. 50, § 10.
§8141. Duties and functions transferred Appropriations and levies not additional.
In any county where a county cemetery association has been organized for the purposes set forth in this act and funds have been provided therefor as by this act authorized, all the duties, functions, powers and privileges now imposed by law (Title 8, Oklahoma Statutes 1951, Sections 8287) upon the Board of County Commissioners of such county are hereby imposed upon the county cemetery association of such county; and for only such counties in which such associations have been and are organized, operating, and financed as herein provided, the appropriations and levies herein authorized shall be in lieu of and not in addition to the appropriations and levies provided by Sections 84 and 85 of Title 8, Oklahoma Statutes 1951.
Laws 1949, p. 50, § 11.
§8142. Partial invalidity.
If any provision of this act or application thereof to any person, property or circumstance is held invalid such invalidity shall not affect other provisions or applications of this act which can be given effect without the invalid provision or application, and to this end the provisions of this act are declared to be severable.
Laws 1949, p. 50, § 12.
§8-143. Maintenance and improvement of certain cemeteries by county commissioners.
In any county of this state wherein a county cemetery association has not been organized, as authorized by 8 O.S. 1951, Sections 131-141, inclusive, or has ceased to function after organization, the board of county commissioners is hereby authorized and empowered to utilize employees under their jurisdiction and county-owned tools, machinery, equipment, and materials for the purposes of opening and closing graves and maintaining and improving any publicly owned cemetery or other cemetery within the county not owned and maintained by an individual or private organization; provided that, where appropriate, a reasonable fee, not to exceed the actual cost of the service, may be charged for such services.
Laws 1961, p. 14, § 1; Laws 1977, c. 64, § 1, emerg. eff. May 23, 1977.
§8144. Acceptance and use of monies and other items.
The board of county commissioners is hereby authorized and empowered to accept and use monies and other items of value from private and governmental sources for the purposes of opening and closing graves and maintaining and improving said cemeteries in carrying out the intent and purposes of this act.
Laws 1961, p. 14, § 2; Laws 1977, c. 64, § 2, emerg. eff. May 23, 1977.
§8161. Short title of Act.
This Act shall be known as the "Perpetual Care Fund Act".
Laws 1953, p. 16, § 1.
§8-162. Definitions.
As used in the Perpetual Care Fund Act:
1. "Cemetery" or "cemeteries" means any land or structure in this state dedicated to or used, or intended to be used, for the interment of human remains;
2. "Burial space" means any grave space, lot, mausoleum crypt or niche, whether above or below ground, which is used or intended to be used for the interment of human remains;
3. "Purchase price" means the gross dollar amount the customer must pay the cemetery under a contractual agreement between the two to exchange ownership of, or rights to, certain burial spaces. Purchase price does not include finance charges, sales tax, charges for credit life insurance, opening and closing costs and setting fees, but does include any amount which the customer is required to pay as a deposit to the Perpetual Care Fund, described in Section 163 of this title. On sales of burial spaces wherein discounts or free spaces are granted to the customer by the cemetery, the purchase price is determined to be the fair market value or the normal selling price of that particular type of burial space as sold by the cemetery; and
4. "Financial institution" means a federally insured bank or savings and loan authorized to exercise trust powers or a trust company that is authorized to do business in this state.
Added by Laws 1953, p. 16, § 2, emerg. eff. May 19, 1953. Amended by Laws 1993, c. 218, § 1, eff. Sept. 1, 1993; Laws 2008, c. 275, § 7, eff. July 1, 2008.
§8-163. Percentage of purchase price or construction, retail cost set aside - Deposit into trust fund - Certificate of deposit.
A. In all cemeteries in this state where burial spaces are sold, not less than ten percent (10%) of the purchase price thereof shall be segregated and set aside as a permanent trust fund to be known as the "Perpetual Care Fund". The Perpetual Care Fund shall be invested as hereinafter prescribed, and the income only shall be used in improving, caring for, and embellishing the lots, walks, drives, parks and other improvements in such cemeteries and maintenance of office and care of records.
B. If a cemetery allows a person or other entity to construct or otherwise establish a burial space at the cemetery that is not purchased from the cemetery, the cemetery shall collect from such person or entity an amount not less than ten percent (10%) of the construction or retail cost of the burial space, to be deposited in the cemetery’s Perpetual Care Fund.
C. The owner of a cemetery shall set aside and deposit such amounts in a financial institution authorized by law, as trustee, to administer such trusts, not later than thirty (30) days after the close of the month in which was received the final payment on the purchase price of each burial space. Such amounts shall be held by the trustee of the Perpetual Care Fund in trust for the specific purposes stated in a written trust agreement. The trust agreement may provide for an individual or other entity to exist as cotrustee; provided, however, in no instance shall the cotrustee have sole access to deposits held in the Perpetual Care Fund, except as otherwise provided in this act.
D. Notwithstanding the requirements of subsection C of this section, if the total amount of the Perpetual Care Fund maintained by the cemetery is One Hundred Thousand Dollars ($100,000.00) or less, the cemetery may, in lieu of depositing the funds in a trust account, purchase a certificate of deposit from a financial institution according to the terms of this subsection. The certificate of deposit shall be pledged in favor of the Oklahoma State Banking Department with no right of withdrawal by the cemetery, whether before or after maturity, except upon application to, and approval by, the State Banking Commissioner. The terms of the certificate of deposit shall provide for notice to the Department within thirty (30) days prior to maturity. Only interest accruing from the certificate of deposit may be withdrawn by the cemetery and shall be considered income for purposes of subsection A of this section. If a cemetery maintains a certificate of deposit in lieu of a trust fund, as it collects funds which must be deposited into its Perpetual Care Fund, it shall segregate those funds from its other operating funds and contribute those funds to the certificate of deposit upon its next maturity date. If a cemetery’s Perpetual Care Fund is maintained in a certificate of deposit, but grows in an amount greater than One Hundred Thousand Dollars ($100,000.00), the cemetery shall comply with the provisions of subsection C of this section by placing all of its Perpetual Care Fund in trust and shall no longer maintain a certificate of deposit as authorized by this subsection.
Added by Laws 1953, p. 16, § 3, emerg. eff. May 19, 1953. Amended by Laws 1993, c. 218, § 2, eff. Sept. 1, 1993; Laws 2007, c. 80, § 9, eff. Jan. 1, 2008; Laws 2008, c. 275, § 8, eff. July 1, 2008.
§8164. Donations, deposits or bequests in trust.
Donations, deposits or bequests may be made in trust by mutual agreement between the cemetery and lot owner or lot owners, for the special care of specified lots, monuments or mausoleums in any such cemetery, and such funds shall be invested in like manner as the Perpetual Care Fund, but a separate account shall be kept of each amount so deposited, donated and bequeathed and only the income derived from such funds shall be used in the care, maintenance and repair of such lots, monuments and mausoleums, unless otherwise provided by the donor.
Laws 1953, p. 16, § 4.
§8165. Investment of trust funds Income.
Accumulated trust funds held by the trustee of the Perpetual Care Fund shall be invested in the manner provided in the Oklahoma Trust Act, and any amendments thereto. The income derived therefrom shall be returned to such cemeteries to be used by them only as provided by this act.
Added by Laws 1953, p. 17, § 5. Amended by Laws 1995, c. 82, § 1, eff. Nov. 1, 1995.
§8-166. Annual fee and report - Examination of books and records.
A. The owner of a cemetery maintaining a Perpetual Care Trust Fund, or certificate of deposit in lieu of a Perpetual Care Trust Fund, shall be required to pay to the State Banking Commissioner an annual fee of Two Hundred Dollars ($200.00), and file a report of each cemetery by March 15 of each year with the State Banking Commissioner, showing, for the preceding calendar year:
1. The gross amount received from sales of grave spaces, lots, mausoleum crypts and niches;
2. The total purchase price of grave spaces, lots, mausoleum crypts and niches on contracts which received final payment and required deposits to the Perpetual Care Fund during the calendar year;
3. The operating expenses incurred during the calendar year which are eligible to be paid from income of the Perpetual Care Fund;
4. The total amount of the principal of the Perpetual Care Fund as of the beginning of the preceding calendar year; and
5. The amount segregated and deposited in the Perpetual Care Fund as provided by this act which, if the Perpetual Care Fund is held in trust, shall be certified by the trustee of the Perpetual Care Fund as to correctness thereof, and the trustee shall provide:
a. the total amount of the principal of the Perpetual Care Fund as of the end of the calendar year,
b. the securities and other assets in which such perpetual care funds are invested,
c. the cash on hand,
d. a verification in writing of all assets in which monies of the Perpetual Care Fund have been invested; provided, such verification shall be obtained from the holder or holders of such assets,
e. the income derived from the Perpetual Care Fund investments during the calendar year, and
f. the gross expenditures or transfers from income of the Perpetual Care Fund during the calendar year.
The annual fee collected pursuant to this subsection shall be deposited in the Cemetery Merchandise Trust Act Revolving Fund created pursuant to Section 316 of this title.
B. If the Perpetual Care Fund is maintained in a certificate of deposit in lieu of a trust fund, the cemetery shall provide in its annual report a verification from the financial institution as to the amount of principal of the Perpetual Care Fund as of the end of the calendar year, and the amount of funds contributed to the certificate of deposit by the cemetery as of each maturity date of the certificate of deposit during the last calendar year.
C. The Commissioner shall have authority, at any time, to inspect the books and records of any such cemetery, and to make an examination thereof for the purpose of determining if proper sums have been deposited with the trustee in the Perpetual Care Fund, or in a certificate of deposit maintained in lieu of a trust fund, and if the Fund is being properly administered by the trustee in accordance with the provisions of the Perpetual Care Fund Act and rules of the Commissioner. Each cemetery owner and trustee is responsible for maintaining satisfactory books and records which adequately justify all information contained in the annual report required by this section. The Commissioner shall charge and collect a fee for such examination, which fee shall be deposited in the Cemetery Merchandise Trust Act Revolving Fund.
Added by Laws 1953, p. 17, § 6, emerg. eff. May 19, 1953. Amended by Laws 1993, c. 218, § 3, eff. Sept. 1, 1993; Laws 1995, c. 82, § 2, eff. Nov. 1, 1995; Laws 2000, c. 205, § 28, emerg. eff. May 17, 2000; Laws 2005, c. 48, § 23, eff. Nov. 1, 2005; Laws 2007, c. 80, § 10, eff. Jan. 1, 2008.
§8-167.1. Prepayment contract finance charges - Disclosure.
Every cemetery which provides prepayment financing programs to its customers under contracts in which a finance charge is made shall comply with all applicable provisions of the Uniform Consumer Credit Code, Section 1-101 et seq. of Title 14A of the Oklahoma Statutes, as they apply to disclosure and annual percentage rate calculation.
Added by Laws 1993, c. 218, § 4, eff. Sept. 1, 1993.
§8-168. Exceptions to application of act.
A. The provisions of the Perpetual Care Fund Act shall not apply to municipal, religious, fraternal, or nonprofit entities, free community burial grounds, county cemetery associations, Indian tribal cemeteries on tribal land and charitable or eleemosynary institutions operating cemeteries in this state.
B. The provisions of the Perpetual Care Fund Act may apply to unincorporated cemetery associations operating cemeteries in this state. Unincorporated cemetery associations that make application with the State Bank Commissioner to maintain a perpetual care fund and are approved by the Commissioner shall comply with all provisions of the Perpetual Care Fund Act.
Added by Laws 1953, p. 17, § 8, emerg. eff. May 19, 1953. Amended by Laws 1995, c. 82, § 3, eff. Nov. 1, 1995; Laws 1999, c. 196, § 1, emerg. eff. May 24, 1999; Laws 2009, c. 3, § 4, eff. July 1, 2009.
§8-168.1. Administration of act - Rules and regulations.
The Perpetual Care Fund Act, Section 161 et seq. of Title 8 of the Oklahoma Statutes, shall be administered by the State Bank Commissioner. The Commissioner is authorized to promulgate reasonable rules and regulations concerning the keeping and inspection of records, the filing of contracts and reports, and all other matters incidental to the orderly administration of this law.
Added by Laws 1993, c. 218, § 5, eff. Sept. 1, 1993.
§8169. Violations Punishment.
Any person, firm or corporation violating any of the provisions of the Perpetual Care Fund Act shall, upon conviction, be deemed guilty of a misdemeanor and shall be subject to a fine of not less than One Hundred Dollars ($100.00) nor more than Two Thousand Five Hundred Dollars ($2,500.00).
Laws 1953, p. 17, § 9; Laws 1993, c. 218, § 6, eff. Sept. 1, 1993.
§8-169.1. Fraudulent or intentional failure to honor contract.
It shall be unlawful for any owner or operator of a cemetery to accept money or anything of value under a contract entered into pursuant to the Perpetual Care Fund Act and fraudulently or intentionally fail or refuse to honor such contract providing for the improving, caring for, and embellishing of the burial lots, walks, drives, parks and other improvements in the cemetery.
In addition to other penalties authorized by law, this fraudulent or intentional failure or refusal to honor such contract with the consumer shall be a violation of the Oklahoma Consumer Protection Act.
Added by Laws 1996, c. 8, § 1, eff. July 1, 1996.
§8-170. Actions to recover payments and other monies - Injunctions.
The Attorney General of this state, at the request of the State Banking Commissioner, may initiate an action to recover payments required to be deposited to the Oklahoma State Banking Department revolving fund pursuant to the Perpetual Care Fund Act or to recover other monies received or disbursed in violation of the Perpetual Care Fund Act. In addition, the Attorney General may seek to enjoin any violation of the Perpetual Care Fund Act.
Added by Laws 2000, c. 205, § 29, emerg. eff. May 17, 2000.
§8181. Declaration of policy.
The people of the state have a vital interest in the establishment of cemeteries and the maintenance, preservation and operation thereof. To protect the citizens of the state, to promote the public welfare and public health thereof, and to prevent and guard against cemeteries from hereafter becoming a burden upon the community and the taxpayers of the state, the following provisions are enacted in the exercise of the police power of the state.
Laws 1955, p. 104, § 1.
§8182. Acquisition of existing cemeteries Written reports Hearings Determination Exceptions.
(a) Any corporation, association, individual, partnership, trust, or any other organization however constituted which after the effective date of this act locates or establishes a cemetery, providing a grave, vault, columbarium, public mausoleum or other receptacle for the burial of dead human remains, in any county of the state, shall be subject to the provisions of this act.
(b) No corporation, association, individual, partnership, trust or any other organization however constituted, shall after the effective date of this act purchase or acquire, directly or indirectly, any interest in or the control of an existing cemetery or property which has been used as a burial ground in any county of this state, for the purpose of engaging in the business of the ownership, establishment, maintenance or operation of a cemetery, provi