reglab/housing_qa huggingface dataset:
NJ Rev Stat § 45:27-14 (2021)
2021 New Jersey Revised Statutes|Title 45 - Professions and Occupations|Section 45:27-14 - Deposit for maintenance of private mausoleum; other funding requirements.

45:27-14 Deposit for maintenance of private mausoleum; other funding requirements.  14. a. A minimum of 10% of the gross contract price for construction and placement of any private mausoleum shall be deposited, before the structure is erected, with the cemetery company, in trust for the maintenance of the structure and the area on which it is located. b. A cemetery or cemetery company shall not begin to use a public mausoleum for the burial of human remains until it has established a Building Maintenance Fund, an irrevocable trust fund of not less than 10% of the total cost of the structure, walkways, architect fees, building permit fees, landscaping, installation of utility lines and internal furnishings. The income from the trust fund, and the income only, shall be used for the maintenance of the structure. This provision shall not apply to temporary receiving vaults. c. Any person may create a trust fund to be held in perpetuity or for a time to be used for the care or embellishment of any grave or crypt, mausoleum or memorial. However, the trust fund shall be consistent with regulations of the cemetery and shall not be larger than necessary to achieve the trust's purposes. If a court finds that the trust fund is excessive, it may reduce it to a reasonable sum. d. A cemetery company may receive funds for the care or embellishment of any grave or crypt, mausoleum or memorial. It shall maintain these funds separate from the Maintenance and Preservation Fund or any other trust fund required by this act. Each fund shall be administered as agreed between the grantor and the cemetery company. The income from each of these funds shall be used for the particular purpose of the fund. e. The funds shall be established in a State or federally regulated financial institution having and maintaining a principal place of business within this State and shall be invested in accordance with the "Prudent Investor Act," P.L.1997, c.26 (C.3B:20-11.1 et seq.). The board may adopt regulations on the operation and use of trust funds. This subsection shall not apply to a religious organization that constructs a structure for the interment of human remains. f. The cemetery company or other trustee of a fund required by this section may collect fees for the administration of the trust allowed by law and regulations of the board. L.2003,c.261,s.14.
NJ Rev Stat § 45:27-15 (2021)
2021 New Jersey Revised Statutes|Title 45 - Professions and Occupations|Section 45:27-15 - Annual report.

45:27-15 Annual report.  15. a. Every cemetery company, other than a municipality, shall file an annual report with the board within 120 days after the close of the cemetery company's fiscal year. The report shall be filed by the cemetery company in a form established by the board, showing the extent and sources of augmentation of the Maintenance and Preservation Fund, the manner of expenditure of the income of the fund during the preceding year, and a list of the securities in which the trust funds are invested. At the time of filing the Maintenance and Preservation Fund report, a cemetery company, other than a religious corporation, shall pay a filing fee set by regulation. If the report filed is inadequate to apprise the board of the information it requires to administer the provisions of this act effectively, it shall request a supplemental report and it may order an investigation of the operations of the cemetery company. Officers and employees of a cemetery company shall exhibit the company's books, papers and securities to the board when requested and otherwise facilitate any examination of the company. Any officer or employee of a cemetery company may be required to testify under oath as to the conditions and affairs of the cemetery company. b. Every cemetery company that contains a public mausoleum shall file an annual report in the form described in subsection a. of this section relating to its public mausoleum Building Maintenance Fund within 120 days after the end of the fiscal year. c. If it appears to the board that the corpus of any trust fund is not being invested in accordance with the "Prudent Investor Act," P.L.1997, c.26 (C.3B:20-11.1 et seq.), the board may order the cemetery company to dispose of unauthorized securities immediately. If it appears that the Maintenance and Preservation Fund is not being maintained as required, the board may formulate a plan for the maintenance of the fund. Failure on the part of the cemetery company to implement the plan shall be a violation of this act. d. The board, for good cause, may grant reasonable extensions for filing annual reports. L.2003,c.261,s.15.
NJ Rev Stat § 45:27-15.1 (2021)
2021 New Jersey Revised Statutes|Title 45 - Professions and Occupations|Section 45:27-15.1 - Additional reporting requirements for certain cemetery companies.

45:27-15.1 Additional reporting requirements for certain cemetery companies.  1. a. In addition to the Maintenance and Preservation Fund report required pursuant to section 15 of P.L.2003, c.261 (C.45:27-15), every cemetery company:  (1) which files an Internal Revenue Service Form 990 shall also file a copy of that form and a copy of its annual financial report filed with the Attorney General pursuant to subsection d. of section 7 of P.L.1994, c.16 (C.45:17A-24) with the New Jersey Cemetery Board; (2) which does not file an Internal Revenue Service Form 990 or which files an Internal Revenue Service Form 990 EZ shall file with the New Jersey Cemetery Board a copy of its annual financial report filed with the Attorney General pursuant to subsection d. of section 7 of P.L.1994, c.16 (C.45:17A-24); or (3) which is not required to file an annual financial report with the Attorney General pursuant to subsection d. of section 7 of P.L.1994, c.16 (C.45:17A-24), shall file such other financial information as required by the board by regulation. b. The form, information or report required by this section shall be filed at least annually and at the same time as the Maintenance and Preservation Fund report required pursuant to section 15 of P.L.2003, c.261 (C.45:27-15).  c. If the form, information or report filed pursuant to this section is inadequate to apprise the board of the information it requires to administer the provisions of this section effectively, it shall request a supplemental report and it may order an investigation of the operations of the cemetery company.  L.2013, c.201, s.1.
NJ Rev Stat § 45:27-16 (2021)
2021 New Jersey Revised Statutes|Title 45 - Professions and Occupations|Section 45:27-16 - Duties, powers of cemetery company; restrictions.

45:27-16 Duties, powers of cemetery company; restrictions.  16. a. A cemetery company shall: (1) adopt reasonable regulations for the use, management and protection of the cemetery and of all interment spaces in it; for regulating the dividing marks between graves; for prohibiting or regulating the erection of structures; for preventing unsightly monuments, effigies and structures within the cemetery, and for their removal; (2) fix reasonable charges for interment spaces, niches, products and services offered by the cemetery company; and  (3) keep its books, records and accounts so as to reflect the conduct of its business. b. A cemetery company may: (1) prohibit the placement of memorials, effigies or structures on parts of the cemetery and adopt reasonable regulations relating to uniformity, class, composition, material, kinds and sizes of all markers, monuments and other structures within the cemetery provided that the regulations are not established to prevent competition; (2) sell adornments, embellishments, sod and plantings for use in the cemetery; (3) prevent the use of interment spaces or niches for purposes that violate the cemetery restrictions and regulations; (4) regulate the conduct of persons and prevent improper assemblages in the cemetery;  (5) reserve to the cemetery the exclusive right to open and fill graves, furnish equipment, manufacture and install foundations, set and seal crypts and vaults, seal niches and install flush memorials;  (6) regulate or prevent the introduction of embellishments or plants within the cemetery; (7) prevent the interment in any interment space of human remains not entitled to interment there; (8) as provided in this act, make provisions for the removal at the cost of the lot owner of any memorial, effigy or structure when either placed in violation of cemetery company rules and regulations or when it becomes dangerous or unsightly; and (9) to the extent allowed by the regulations of the board, prohibit the interment of human remains or the placement of any memorial when there are any outstanding charges against the interment space. c. A cemetery company, and any person engaged in the management, operation or control of a cemetery owned by a cemetery company, directly or indirectly, is specifically prohibited from engaging, directly or indirectly, in any of the following activities: (1) the manufacture or sale of memorials; (2) the manufacture or sale of private mausoleums; (3) the manufacture or sale of vaults, including vaults installed in a grave before or after sale and including vaults joined with each other in the ground; and (4) the conduct of any funeral home or the business or profession of mortuary science; provided that crematoriums operated in conjunction with funeral homes prior to December 1, 1971 are excepted from the provisions of this paragraph (4). L.2003,c.261,s.16.
NJ Rev Stat § 45:27-17 (2021)
2021 New Jersey Revised Statutes|Title 45 - Professions and Occupations|Section 45:27-17 - Copy of survey map, filing with board.

45:27-17 Copy of survey map, filing with board.  17. a. A copy of a survey or map of land to be used for cemetery purposes shall be filed with the board. The filing shall constitute dedication of the land for cemetery purposes. b. Before graves are sold, the part of the cemetery, including those graves, shall be surveyed and a map prepared showing the location of the graves with those roadways, paths and building areas as the cemetery company directs. A map of the land shall be kept at the office of the cemetery company. The map shall be made available for inspection by owners of interment spaces. c. A cemetery company may amend a map to include areas not previously laid out or to change the layout of plots not sold. Existing roadways and walks to graves already sold shall not be abandoned but may be altered as long as similar access to existing interment spaces is not denied. Paths may be renovated or reduced in size if the minimum width specified by regulation is maintained. The amended map shall be filed with the board. L.2003,c.261,s.17.
NJ Rev Stat § 45:27-18 (2021)
2021 New Jersey Revised Statutes|Title 45 - Professions and Occupations|Section 45:27-18 - Filing requirements with board; public information.

45:27-18 Filing requirements with board; public information.  18. a. Before conducting any business with the public, a cemetery company shall file with the board the name and address of the cemetery company and a copy of its regulations and its charges for services. New and amended regulations and changes in charges for services shall be filed before they take effect. Each filing shall be accompanied by the filing fee set by regulation. b. The rules, regulations and charges for services shall be suitably printed and shall be conspicuously posted by the cemetery company in each of its public offices and on cemetery grounds. L.2003,c.261,s.18.
NJ Rev Stat § 45:27-19 (2021)
2021 New Jersey Revised Statutes|Title 45 - Professions and Occupations|Section 45:27-19 - Record of interment, placement of cremains.

45:27-19 Record of interment, placement of cremains.  19. a. A cemetery company shall keep a record of every interment and placement of cremated human remains, which shall include the date, the name and age of the person, the cause of death when shown on the burial permit, the location of the burial or disposition, and the name and address of the funeral director. b. A record shall be kept by a cemetery company of the owner of each interment space that has been conveyed by the cemetery company and of each transfer of an interment space to which the cemetery company has consented. A transfer of an interment space or a right of burial shall not be complete or effective until it is recorded on the books of the cemetery company and any fees required are paid. c. The instrument of conveyance of an interment space shall include the actual amount paid for it and a description of the interment space sufficient to identify it, including its number as it appears on the cemetery map, and any other information required by regulation of the board. The instrument shall show the dimensions of the interment space. d. A cemetery company that performs a cremation shall keep a record containing the following information: (1) the name, last residence, age, place and date of death of the decedent; (2) the name and address of the person who authorized the cremation; (3) the name and address of the funeral home from whom the remains were received for cremation;  (4) the name and license number of the funeral director of the funeral home who delivered the remains for cremation; and (5) the date of the cremation and the recipient of the cremated remains or, if no recipient, the final disposition.  L.2003, c.261, s.19; amended 2011, c.230, s.3.
NJ Rev Stat § 45:27-20 (2021)
2021 New Jersey Revised Statutes|Title 45 - Professions and Occupations|Section 45:27-20 - Exemption from certain taxes.

45:27-20 Exemption from certain taxes.  20. a. Cemetery companies shall be exempt from the payment of any real estate taxes, rates and assessments or personal property taxes on lands and equipment dedicated to cemetery purposes. Cemetery companies shall be exempt from business taxes, sales taxes, income taxes, and inheritance taxes. b. Land dedicated to cemetery purposes owned by any person shall be exempt from all taxes, rates or assessments. c. Charges paid to a cemetery for an interment space shall be exempt from the payment of sales or use tax. d. Trust funds, and the income from trust funds, held by a cemetery company shall be exempt from taxation and assessment, and sale, seizure or sale for collection of judgments against the cemetery company. e. Land dedicated to cemetery purposes and structures, buildings, and equipment used for the maintenance of that land or the operation of a cemetery shall be exempt from sale for collection of judgments. Income derived from cemetery property other than income required by law to be deposited in trust funds or used for a particular purpose may be taken and used for the payment of a judgment against a cemetery company. If a judgment against a cemetery company cannot be paid, a court may also order the issuance of bonds, notes or other evidences of indebtedness by the cemetery company. This subsection shall not apply to liens existing on land before it is dedicated to cemetery purposes. f. A street or road shall not be laid through any land of a cemetery company that is actually in use for cemetery purposes without the consent of the cemetery company, unless otherwise provided by law. g. When bankruptcy, receivership or other court proceeding necessitates the selling of cemetery company lands, the court shall require the purchaser to incorporate as a cemetery company. h. A receiver or trustee of a cemetery company appointed by a court may issue bonds, notes or other evidence of indebtedness that include a provision allowing the holders to select the governing body of the cemetery company until they are paid. L.2003,c.261,s.20.
NJ Rev Stat § 45:27-21 (2021)
2021 New Jersey Revised Statutes|Title 45 - Professions and Occupations|Section 45:27-21 - Dedication of property to cemetery purposes.

45:27-21 Dedication of property to cemetery purposes.  21. a. Dedication of property to cemetery purposes pursuant to this act shall not be invalid as violating any law against perpetuities or the suspension of the power of alienation of title to use of property. It shall be expressly permitted in respect for the dead and as provision for the burial of human remains and as a duty to, and for the benefit of, the general welfare. b. After property is dedicated to cemetery purposes by a cemetery company, neither the dedication nor the title of the interment space owner shall be affected by the dissolution of the cemetery company by nonuse on its part, by alienation of the property, by any encumbrances, by sale under execution, or otherwise except as provided in this act and by law. L.2003,c.261,s.21.
NJ Rev Stat § 45:27-23 (2021)
2021 New Jersey Revised Statutes|Title 45 - Professions and Occupations|Section 45:27-23 - Removal of remains from interment space.

45:27-23 Removal of remains from interment space.  23. a. Except as otherwise provided in this section, or pursuant to court order, human remains shall not be removed from an interment space unless: (1) the surviving spouse, adult children and the owner of the interment space authorize removal in writing; (2) removal is authorized by a State disinterment permit issued by the local board of health; and  (3) the cemetery finds that removal is feasible.  b. No disinterment permit is required: (1) for the temporary removal or repositioning of vaulted human remains to allow for the deepening of an interment space within the same lot; (2) for the transfer of temporarily stored remains from the place of temporary storage to the place of final interment within the same cemetery in accordance with applicable law;  (3) for the removal of cremated human remains. However, prior consent shall be obtained from the interment space owner and the person having the right to control the removal of the decedent's remains. c. Human remains buried on property that is not part of a cemetery may be removed by the owner of the property provided that removal is in compliance with applicable law and the remains are then properly re-buried in a cemetery. d. A person who signs an authorization for the disinterment of human remains warrants the truth of the facts stated and the authority to order the disinterment. The person shall be liable for damages caused by a false statement or breach of warranty. A cemetery or funeral director shall not be liable for disinterment in accordance with the authorization unless it had reasonable notice that the representations were untrue or that the person lacked the right to control the disinterment. An action against a cemetery company relating to the disinterment of human remains shall not be brought more than one year from the date of disinterment. L.2003,c.261,s.23.
NJ Rev Stat § 45:27-24 (2021)
2021 New Jersey Revised Statutes|Title 45 - Professions and Occupations|Section 45:27-24 - Removal of memorial, embellishment, impediment.

45:27-24 Removal of memorial, embellishment, impediment.  24. a. A cemetery company may remove any authorized memorial, embellishment or impediment for safety reasons. Before removal, the cemetery company shall take photographs of the memorial and its condition and shall retain them in its permanent records. Within 30 days after removal, the cemetery company shall notify the interment space owner in writing of the removal at the address on file with the cemetery company. The notice shall include a provision advising that, within six months of the notice, the interment space owner may apply to the board for appropriate relief. b. A cemetery company may remove any memorial, embellishment or impediment that was placed in violation of the regulations of the cemetery. The cemetery may recover the cost of the removal. c. Upon removal of a memorial, embellishment or impediment, the cemetery company shall store it in a reasonably secure manner. If after one year, the interment space owner has not taken possession of the memorial, embellishment or impediment, the cemetery may dispose of it. The cemetery company shall notify the board in writing 90 days prior to disposal. d. A cemetery company may not renovate a section or area of the cemetery necessitating the removal of memorials from an interment space without board approval. The board may require specific actions or procedures by the cemetery company for the proposed renovation. The cemetery company shall notify the interment space owner of the proposed renovations 30 days before the action. Publication in a local newspaper circulating in the county in which the interment space is located and posting on the grounds shall be considered sufficient notice. Repairs or improvements done at the request of the interment space owner do not constitute renovation work which requires board approval. e. Site work necessary to repair or restore any part of a cemetery as an emergency response to vandalism, damage by weather conditions or other acts of God shall not constitute planned renovation work. f. Memorials may be temporarily removed from interment spaces in order to provide access for equipment and personnel to perform openings and general debris clean-up. Memorials shall be reinstalled promptly. L.2003,c.261,s.24.
NJ Rev Stat § 45:27-25 (2021)
2021 New Jersey Revised Statutes|Title 45 - Professions and Occupations|Section 45:27-25 - Consent of municipality for establishment, enlargement of cemetery.

45:27-25 Consent of municipality for establishment, enlargement of cemetery.  25. a. A cemetery shall not be established or enlarged in any municipality without first obtaining the consent of the municipality by resolution. b. No more than five cemeteries may be established in any one municipality, and not more than 3% of the area of any municipality shall be devoted to cemetery purposes.  c. A cemetery shall not be established or expanded to exceed 250 acres at any one location. d. The governing body of a municipality, by resolution, may waive the limitations of subsection b. or c. of this section if it finds that there is a public need for additional cemetery lands and that it is in the public interest to waive them. e. A cemetery company shall not dedicate additional land to cemetery purposes without board approval. L.2003,c.261,s.25.
NJ Rev Stat § 45:27-26 (2021)
2021 New Jersey Revised Statutes|Title 45 - Professions and Occupations|Section 45:27-26 - Issuance of certificates.

45:27-26 Issuance of certificates.  26. If the board approves, a cemetery company may issue certificates with a fixed face value and a specified interest rate to pay for land acquired for cemetery purposes, for the initial improvements to that land, and for subsequent capital improvements. The board shall review the dollar amount and terms of the certificates so as to assure the financial soundness of the cemetery company. L.2003,c.261,s.26.