reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:302. Surveys and maps

RS 8:302 - Surveys and maps
A. Every cemetery authority from time to time as its property is developed for cemetery purposes shall, in the case of land, survey and subdivide it into sections, blocks, plots, avenues, walks, or other subdivisions, and make a good and substantial map or plat showing the sections, plots, avenues, walks, or other subdivisions, with descriptive names or numbers. In the case of a mausoleum or a columbarium, it shall make a good and substantial map or plat on which shall be delineated the sections, halls, rooms, corridors, elevations, and other divisions, with descriptive names or numbers.
B. The preparation and use of any survey, map, or plat required by Subsection A of this Section shall not constitute the dedication of the property depicted thereon solely for cemetery purposes, unless such property is actually used for those purposes. Accordingly, each such survey, map, or plat may include undeveloped areas which may be marked "reserved for future development" and, when so marked, those areas, when subsequently developed and used for cemetery purposes shall be considered dedicated for such purposes, but if such areas are not to be used for cemetery purposes, the cemetery authority shall have the right to use such areas for any other lawful purposes.
C. Copies of such surveys, maps, or plats shall be available for inspection by any interested party at the office of the cemetery authority.
D. Cemetery authorities organized after January 1, 1981, shall file the survey, map, or plat provided for in Subsection A of this Section with the board. Each cemetery authority shall file with the board a copy of any such survey, map, or plat affecting property acquired, developed, or used for cemetery purposes after January 1, 1981.
Acts 1974, No. 417, §1. Amended by Acts 1980, No. 428, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:303. Maps and plats; amendment

RS 8:303 - Maps and plats; amendment
Any part or subdivision of the property as shown in the survey, map, or plat referred to in R.S. 8:302 may, by order of the directors of the cemetery authority, be resurveyed and altered in shape and size and an amended survey, map, or plat may be prepared so long as such change does not disturb the interred remains of any deceased person. The amended survey, map, or plat shall be available for inspection as provided in R.S. 8:302(C).
Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:304. Permanency of dedication

RS 8:304 - Permanency of dedication
A. After property is dedicated to cemetery purposes pursuant to this Chapter, neither the dedication nor the title of a plot owner shall be affected by the dissolution of the cemetery authority, by nonuse on its part, by alienation of the property, or otherwise, except as provided in this Title.
B. An official act of dedication of cemetery property shall be filed with the clerk of the district court for the parish in which the cemetery is located and with the Louisiana Cemetery Board. These requirements shall not apply to individual cemetery spaces within dedicated cemetery property. The provisions of this Subsection shall apply only to a cemetery established after June 21, 2008.
Acts 1974, No. 417, §1; Acts 2008, No. 423, §1, eff. June 21. 2008.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:305. Rule against perpetuities, etc., inapplicable

RS 8:305 - Rule against perpetuities, etc., inapplicable
Dedication to cemetery purposes pursuant to this Title is not invalid as violating any laws against perpetuities or the suspension of the power of alienation of title to or use of property but is expressly permitted and shall be considered to be in respect for the dead, a provision for the interment of human remains, and a duty to and for the benefit of the general public.
Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:306. Removal of dedication; procedure

RS 8:306 - Removal of dedication; procedure
A. The following is the intent of the legislature:
(1) That the protection of unmarked human burial sites has been entrusted to the Department of Culture, Recreation and Tourism, division of archaeology and the attorney general.
(2) Notice of a judicial proceeding shall be given to the Department of Culture, Recreation and Tourism, division of archaeology and the attorney general in an action to cause the cemetery's dedication protection to be removed.
B. Property dedicated to cemetery purposes shall be held and used exclusively for cemetery purposes until the dedication is removed from all or any part of it by judgment of the district court of the parish in which the property is situated in a proceeding brought by the cemetery authority for that purpose and upon notice of hearing to the board, and by publication as provided in R.S. 8:307, and proof satisfactory to the court:
(1) That no interments were made in or that all interments have been removed from that portion of the property from which dedication is sought to be removed.
(2) That the portion of the property from which dedication is sought to be removed is not being used for interment of human remains.
C. When a petition is filed in court pursuant to Subsection B of this Section, a copy of the petition shall be served upon the Department of Culture, Recreation and Tourism, division of archaeology and the attorney general.
D.(1) The board or Department of Culture, Recreation and Tourism, division of archaeology shall have the right to intervene in any action filed pursuant to Subsection B of this Section.
(2) The attorney general may represent the board or the Department of Culture, Recreation and Tourism, division of archaeology in any action filed pursuant to Subsection B of this Section.
Acts 1974, No. 417, §1; Acts 2010, No. 79, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:307. Notice of hearing

RS 8:307 - Notice of hearing
The notice of hearing by publication provided in R.S. 8:306 shall be given by publication once per week for at least three consecutive weeks in a newspaper of general circulation in the parish where the cemetery is located and the posting of copies of the notice in three conspicuous places on that portion of the property from which the dedication is to be removed. The notice shall:
(1) Describe the portion of the cemetery property sought to be removed from dedication.
(2) State that all remains have been removed or that no interments have been made in the portion of the cemetery property sought to be removed from dedication.
(3) Specify the time and place of hearing.
Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:308.1. Franklin; interment space ownership

RS 8:308.1 - Franklin; interment space ownership
A. If the city of Franklin determines that the ownership of an unused interment space in a cemetery it governs is ambiguous because the right to use the space for interment may have been sold more than one hundred years previously, but no record of such a sale is extant, the city may assume control of and sell the interment space after diligent effort to locate possible current owners by a review of the public records and the procedure established in Subsection B of this Section.
B. The city shall publish a public notice in its official journal, once a month for twelve consecutive months, attempting to locate owners of any such spaces. Such notice shall, at a minimum, provide each of the following:
(1) The identity of the interment spaces, either individually or by description of the general area of the cemetery where multiple spaces are located.
(2) A statement explaining that the right of interment in such a space may have been sold more than one hundred years previously, but the city has no record of such a sale.
(3) An address where a person who can show an ownership interest in such a space may present evidence of such ownership.
(4) A specific date after which the city assumes full ownership of any unclaimed spaces and after which a previous owner has no right, title, or interest in or to such a space.
C. After compliance with Subsection B of this Section, the city shall have full ownership and control of any interment spaces referenced in the notices specified in Subsection B of this Section, if no person files suit or otherwise presents sufficient evidence of an ownership interest on or before the date specified in Paragraph (B)(4) of this Section. However, if a person's claim of ownership is presented on a timely basis but evidence is insufficient to justify a belief therein, the claim for which the person may file suit is subject to a liberative prescription of one year from the date specified in Paragraph (B)(4) of this Section. If the person does not timely file suit as specified in this Subsection, the city may thereafter sell and convey such interment spaces as provided by law.
Acts 2015, No. 73, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:311. Commission on sales prohibited

RS 8:311 - Commission on sales prohibited
It shall be unlawful for a cemetery authority, directly or indirectly, to pay or offer to pay to any person, firm, or corporation not licensed pursuant to this Title a commission, bonus, rebate, or other thing of value for the sale of an interment space. This shall not apply to a person employed by the cemetery authority to make such sales.
Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:312. Employment of solicitors prohibited

RS 8:312 - Employment of solicitors prohibited
It shall be unlawful for any person, firm or corporation, directly or indirectly, to pay or cause to be paid or offer to pay to any other person, firm or corporation, except the employee of a cemetery authority or a duly licensed cemetery sales organization, any commission, bonus, rebate or other thing of value in consideration for recommending that a dead human being be disposed of in any crematory or interred in an interment space.
Acts 1974, No. 417, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:313. Exemption from seizure and sale; mortgage prohibited

RS 8:313 - Exemption from seizure and sale; mortgage prohibited
Property dedicated for cemetery purposes, including cemetery spaces and the land on which they stand, shall be exempt from seizure and sale for debt and shall not be susceptible for mortgage or other hypothecation, whether legal or conventional, and it shall be unlawful for any clerk of court or recorder of mortgages to record or certify any mortgage or encumbrance as bearing against any such property.
Acts 1974, No. 417, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:314. Record of ownership and transfers

RS 8:314 - Record of ownership and transfers
A record shall be kept by each cemetery authority of the ownership of each interment space in the cemetery conveyed by the cemetery authority and of all transfers made of each interment space. No transfer of any interment space made, or of any right of interment, shall be complete or effective until actually recorded in the official records of the cemetery authority.
Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:316. Opening of roads and railroads through cemetery; consent required; exception

RS 8:316 - Opening of roads and railroads through cemetery; consent required; exception
After dedication pursuant to this Title, and as long as the property remains dedicated to cemetery purposes, no railroad, street, road, alley, pipeline, pole line, or other public thoroughfare or utility shall be laid out, through, over, or across any part of it without the consent of the cemetery authority owning and operating it. If the cemetery authority is not in existence or not operating, then the consent of not less than two-thirds of the owners of interment spaces shall be required.
Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:317. Certain cemetery lands exempt from taxes

RS 8:317 - Certain cemetery lands exempt from taxes
Property dedicated for cemetery purposes, including cemetery spaces and the land on which they stand, shall be exempt from all taxation to the fullest extent permitted by the Constitution of Louisiana and laws of this state.
Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:401. License to engage in business

RS 8:401 - License to engage in business
No person shall engage in the business of a cemetery sales organization or a cemetery management organization except as authorized by this Title and without first obtaining a license from the board.
Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:402. Application for license

RS 8:402 - Application for license
Any person wishing to establish and operate the business of a cemetery sales organization or a cemetery management organization shall operate as a corporation as required by R.S. 8:201 and shall file with the board a written application for a license to operate. The application shall be on a form issued by the board which shall require, at a minimum, that the documents and information submitted to the board shall include:
(1) A statement of the states or other jurisdictions in which the corporation presently is conducting the business activity for which a license is being applied and any adverse order, judgment, or decree entered against the applicant in each jurisdiction or by any court.
(2) The corporation's name, address, the form of its organization, and the address of each of its offices within and without the state.
(3) The name, address, and principal occupation for the past five years of every director and officer of the applicant, and the name, address, and principal occupation for the past five years of every principal owner and principal stockholder. For this purpose, any individual whose interest in the applicant exceeds ten percent shall be considered a principal owner or stockholder.
(4) A copy of the articles of incorporation that establish the legal entity of the applicant.
(5) A narrative description of the promotional plan for the sale of cemetery property and services.
Acts 1974, No. 417, §1. Amended by Acts 1980, No. 428, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:403. Application fee; annual fee

RS 8:403 - Application fee; annual fee
The application shall be accompanied by an initial filing fee of two hundred fifty dollars for each cemetery sales organization and each cemetery management organization. An annual fee of a like amount shall be paid. If ninety percent or more of the applicant is owned by an existing cemetery authority operating pursuant to the provisions of this Title, the initial filing fee, as well as the annual fee, shall be one-half of the sums set out in this Section.
Acts 1974, No. 417, §1; Acts 2015, No. 222, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:404. Investigation by board

RS 8:404 - Investigation by board
Upon receipt of an application, together with the filing fee, the board shall cause an investigation to be made, prior to approval of an applicant, to determine each of the following:
(1) The legal entity that is to conduct the business of the applicant and if the entity is a foreign corporation, whether or not it is qualified to do business in Louisiana.
(2) The identity of the principal owners, principal stockholders, and all directors and officers, and the ability, experience, financial stability, and integrity of each of the parties to conduct the business stated in the application.
Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:405. Issuance of license; board's discretion

RS 8:405 - Issuance of license; board's discretion
The board, after receipt and consideration of the application and investigation report, may issue or refuse to issue the authority to engage in the business requested.
Acts 1974, No. 417, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:406. Denial procedure

RS 8:406 - Denial procedure
If the board intends to deny an application for authority, it shall give written notice thereof to the applicant. The notice shall state a time and a place for hearing before the board and a summary statement of the reasons for the proposed denial. The notice shall be mailed by certified mail to the applicant at the address stated in the application at least fifteen days prior to the scheduled hearing date. The board may require the applicant to pay the costs of such hearing if the proposed denial is sustained. An appeal from the board's decision may be had to the district court of the board's domicile.
Acts 1974, No. 417, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:407. Sale or transfer of cemetery sales or cemetery management organization; application for new license; compliance required

RS 8:407 - Sale or transfer of cemetery sales or cemetery management organization; application for new license; compliance required
Within ten days after the sale or transfer of ownership or control of a cemetery sales or management organization, the transferor organization shall return its license to the board. The transferee, within ten days, shall apply for a new license and meet all of the requirements of this Chapter. Upon the filing of a completed application, the transferee may operate the business until its application is acted upon by the board.
Acts 1974, No. 417, §1. Amended by Acts 1980, No. 428, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:408. Penalties

RS 8:408 - Penalties
Any person, cemetery sales organization, or cemetery management organization violating the provisions of this Chapter shall be guilty of a misdemeanor punishable by a fine of not less than two hundred dollars nor more than one thousand dollars or by imprisonment of not less than thirty days nor more than one year, or both, and shall be subject to revocation of his or its license to operate.
Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:411. Definitions

RS 8:411 - Definitions
As used in this Chapter, the following terms have the following meanings:
(1) "Abandoned cemetery" means any cemetery for which the board, in its discretion and after having been provided with the requisite title information establishing the title owner of the property, determines it is impossible or impractical to locate the current owner based upon its findings, including but not limited to a presentation of title history by the applicant for an abandoned cemetery sales and management license.
(2) "Abandoned cemetery sales and management license" means any license issued by the board pursuant to the provisions of this Chapter.
(3) "Board" means the Louisiana Cemetery Board.
(4) "Division" means the division of archaeology of the office of cultural development within the Department of Culture, Recreation and Tourism.
(5) "Licensee" means any person who has been issued an abandoned cemetery sales and management license by the board.
Acts 2016, No. 413, §1, eff. Jan. 1, 2017; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:412. Application for license; qualifications; fees

RS 8:412 - Application for license; qualifications; fees
A. The board may charge an application fee for an abandoned cemetery sales and management license in the amount of two hundred fifty dollars and an annual license renewal fee in the amount of two hundred fifty dollars.
B. An abandoned cemetery sales and management license shall be issued only to a nonprofit juridical person, and the officers and directors of such entities shall serve voluntarily and without compensation for their services.
(1) Any excess funds realized by a licensee shall be deposited into a trust account, and the funds of the account may be used only for the maintenance and upkeep of the cemetery and the cemetery records.
(2) Nothing in this Section shall restrict a licensee from paying necessary expenses and maintenance costs to contractors.
C. Nonprofit juridical persons whose officers, directors, or members have ancestors within an abandoned cemetery and who meet the qualifications to obtain a cemetery management organization or cemetery sales organization license pursuant to R.S. 8:402 may apply to the board, pursuant to this Chapter, for an abandoned cemetery sales and management license.
D.(1) Prior to the issuance of any license issued pursuant to this Chapter, the board shall consult with the division regarding the reasonableness of the operation of any abandoned cemetery.
(2) The division may impose reasonable conditions and limitations on any license issued by the board relative to a particular abandoned cemetery.
(3) The division shall have a cause of action for specific performance against any licensee who violates the provisions of this Subsection.
Acts 2016, No. 413, §1, eff. Jan. 1, 2017; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:413. Licensee authority; restrictions

RS 8:413 - Licensee authority; restrictions
A. A licensee shall have exclusive authority to operate the cemetery, regardless of any other person who subsequently applies for licensure to operate the same cemetery, for as long as his abandoned cemetery sales and management license is valid.
B. A licensee may do any of the following relative to the cemetery subject to the license:
(1) Sell grave spaces, openings, and closings in the cemetery.
(2) Make and enforce written rules and regulations for the operation and maintenance of the cemetery.
C.(1) A licensee is expressly prohibited from selling merchandise in any manner that would either require monies to be deposited into a trust fund as required by the provisions of Chapter 8 of this Title or otherwise necessitate adherence to any provision of Chapter 8 of this Title.
(2) Any merchandise or service sold by a licensee shall be delivered or performed within one hundred twenty days of entering into the applicable contract with the consumer.
D.(1) The licensee is prohibited from destroying or removing any original grave markers from the premises of the cemetery without obtaining the permission required by R.S. 8:659.
(2) Nothing in this Subsection shall prohibit the licensee from removing trash or other common waste or debris from the cemetery premises.
Acts 2016, No. 413, §1, eff. Jan. 1, 2017.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:414. Additional powers of the board

RS 8:414 - Additional powers of the board
The board may do any of the following:
(1) Refuse issuance of an abandoned cemetery sales and management license if the board finds that ownership of the abandoned cemetery is in dispute.
(2) Revoke or suspend an abandoned cemetery sales and management license if the board finds:
(a) The existence of credible evidence of an ownership dispute for the cemetery subject to the license.
(b) The violation by a licensee of any provision of this Title or any applicable rule or regulation promulgated by the board.
(3) Summarily suspend an abandoned cemetery sales and management license, pursuant to R.S. 49:977.3, when the board finds that public health, safety, or welfare imperatively requires emergency action.
(4) Impose upon a licensee certain retroactive recordkeeping or record creation requirements, including but not limited to the creation of known interment logs, plats, and maps, and any other documentation reasonably necessary for the cemetery subject to the license to be operated in compliance with the provisions of this Title.
Acts 2016, No. 413, §1, eff. Jan. 1, 2017.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:415. Labor by prisoners permitted

RS 8:415 - Labor by prisoners permitted
A. For the purpose of abating any public health or safety risks, the state or any local political subdivision may, after consultation with the division, use prison labor, subject to the provisions of R.S. 15:708, to clean and maintain abandoned cemeteries.
B.(1) The state or any local political subdivision shall obtain the consent of a licensee prior to using prison labor to perform any work on a cemetery that is subject to an abandoned cemetery sales and management license.
(2) In the event that a licensee consents to the use of prison labor on the abandoned cemetery subject to his license, the licensee shall reimburse the appropriate prison any cost incurred by use of the prison labor.
C. The cost of any use of prison labor on an abandoned cemetery shall be reimbursed to the appropriate prison by the requesting governmental entity except as provided for in Paragraph (B)(2) of this Section.
Acts 2016, No. 413, §1, eff. Jan. 1, 2017.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:416. Liability

RS 8:416 - Liability
A. A licensee shall adhere to all provisions of this Title that would otherwise be applicable to an actual owner of the cemetery.
B.(1) Any liability that results from the unlawful act or inadequate management of a prior owner or operator of a cemetery shall be strictly limited to the prior owner or operator.
(2) No cause or right of action shall be enforceable against a licensee for any unlawful action or inadequate management of a prior owner or operator of the cemetery.
C. Nothing in this Section is intended to relieve a licensee from his own independent liability.
Acts 2016, No. 413, §1, eff. Jan. 1, 2017.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:417. Inadvertent discovery

RS 8:417 - Inadvertent discovery
In the event of an inadvertent discovery of an unknown or unmarked grave by a licensee, the licensee shall document the existence of the grave and close the grave, but he shall neither disturb any human remains therein nor reuse the grave without the authority of those individuals identified in R.S. 8:659.
Acts 2016, No. 413, §1, eff. Jan. 1, 2017.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:451. Corporate operation

RS 8:451 - Corporate operation
It shall be unlawful to operate a perpetual or endowed care cemetery in this state except by means of a corporation organized in accordance with the laws of this state. This Section, however, shall not apply to any person, firm, or corporation which, prior to August 1, 1962, owned and operated a cemetery in which the persons, firm, or corporation had sold or contracted to sell interment spaces with a provision for perpetual or endowed care, if the person, firm, or corporation has complied with the provisions of R.S. 8:457.
Acts 1974, No. 417, §1; Acts 2001, No. 468, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:452. Certification of trust fund in articles of incorporation; amendments

RS 8:452 - Certification of trust fund in articles of incorporation; amendments
No certificate of authority shall be issued to a corporation organized for the purpose of maintaining and operating a perpetual or endowed care cemetery unless its articles of incorporation provide for the establishment of a trust fund for such care in accordance with the provisions of this Chapter. Prior to commencing business, the corporation shall execute a written instrument establishing the trust fund and the trustee therein designated shall acknowledge in writing receipt of the minimum deposit required by this Chapter. The trust agreement shall be open for inspection and a copy of such agreement and any amendments thereto, as well as the receipt of the trustee, shall be filed with the board for approval within thirty days of execution.
Acts 1974, No. 417, §1. Amended by Acts 1980, No. 428, §1; Acts 1997, No. 921, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:453. Cemeteries in existence on August 1, 1962; acts prohibited

RS 8:453 - Cemeteries in existence on August 1, 1962; acts prohibited
No owner of a cemetery in existence on August 1, 1962, who previously to such date has not sold or contracted to sell any interment space in the cemetery with a provision for perpetual or endowed care, shall thereafter advertise or otherwise hold out to the public that the cemetery or any individual interment space therein is entitled to perpetual or endowed care unless the owner has established a trust fund for perpetual or endowed care as provided by this Chapter.
Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:454. Trust funds required; master trust funds

RS 8:454 - Trust funds required; master trust funds
A. No corporation hereafter organized for the operation of a perpetual or endowed care cemetery and no cemetery authority not operating prior to August 1, 1962, as a perpetual or endowed care cemetery shall advertise or sell interment spaces in the cemetery under the representation that such cemetery or any individual interment space therein is entitled to perpetual or endowed care, until there has been established a trust fund to provide for such care in the sum of fifty thousand dollars in cash, or in lieu thereof securities listed upon a national exchange or obligations of the United States government, any state, parish, county, or municipality, having a fair market value equal to said amount of cash on the date of deposit.
B. The trust fund so created shall be evidenced by an instrument in writing and shall be placed with a designated trustee which shall be a federally insured financial institution or trust company located in Louisiana and authorized to exercise trust or fiduciary powers under the laws of Louisiana or the United States.
C.(1) Notwithstanding any provision of law to the contrary, for the purposes of collective investment and administration and with written consent of each participant in a master trust fund, a designated trustee of two or more trust funds may apply to the board to establish a master trust fund in which deposits are made pursuant to the provisions of this Title.
(2) The master trust fund shall be subject to the following requirements:
(a) The designated trustee of a master trust fund shall maintain separate records of principal and income for each participant in the master trust fund.
(b) The income and associated expenses of the master trust fund shall be divided among the participants in the master trust fund based on the proportion that each participant contributes to the balance of the master trust fund.
(c) The annual report by the designated trustee of the master trust fund shall include an itemized separate accounting for each participant in the master trust fund. Such annual report shall comply with the provisions of R.S. 8:456.
(d) The operation of the master trust fund shall be subject to the provisions of this Title and the rules and regulations of the board.
Acts 1974, No. 417, §1. Amended by Acts 1980, No. 428, §1; Acts 1992, No. 86, §1; Acts 2001, No. 468, §1; Acts 2003, No. 501, §1, eff. July 1, 2003; Acts 2018, No. 391, §1, eff. May 20, 2018; Acts 2023, No. 22, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:454.1. Administration of trust funds; maintenance; exemption from seizure

RS 8:454.1 - Administration of trust funds; maintenance; exemption from seizure
A. The principal of the trust fund shall remain permanently intact and only the income therefrom shall be expended. The income shall be used solely for the care of those portions of the cemetery in which interment spaces have been sold with a provision for perpetual or endowed care, including the expenses necessary to carry out the purposes and administration of the trust. It is the intent of this Section that the net income of the fund shall be paid to the cemetery authority and used exclusively for the care of interment spaces sold with a provision for perpetual or endowed care and for the care of other portions of the cemetery immediately surrounding the spaces as may be necessary to preserve the beauty and dignity of the spaces sold. Income distributions within a perpetual care trust fund means the net income or total return distribution method as provided for in R.S. 8:454.2. The fund or its income shall never be used for the development, improvement, or embellishment of unsold portions of the cemetery so as to relieve the cemetery authority of the ordinary cost incurred in preparing such property for sale. All funds held in trust for perpetual care purposes shall be administered by the trustee in accordance with this Chapter and the Louisiana Trust Code.
B. The cemetery shall be maintained in a reasonable condition which shall include but not be limited to leveling of grounds where interments have been made, removal of all debris, mowing, and edging, resulting in a well-kept appearance at all times.
C. After the establishment of the trust fund, a minimum of ten percent of the gross sales price received for any interment space sold or transferred under the representation that such interment space shall receive perpetual or endowed care shall be deposited in the trust fund; however, in computing the amount to be deposited therein for property sold after the creation of the fund, the cemetery authority shall be entitled to credit for the amount originally deposited upon creation of the trust fund. For each interment space provided without charge, the deposit shall in no event be less than ten percent of the fair market value of said interment space.
D. Notwithstanding any provision of law to the contrary, the principal of the trust fund and all income therefrom shall be exempt from seizure, under any writ, mandate, or process whatsoever, by the creditors of the beneficiaries, the trustee, and the cemetery authority or any person owning, operating, managing, conducting or providing perpetual or endowed care to or for, the cemetery for which the trust fund was created.
Acts 2001, No. 468, §1; Acts 2022, No. 574, §1; Acts 2023, No. 29, §1; Acts 2023, No. 381, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:455. Annual report by cemeteries

RS 8:455 - Annual report by cemeteries
All cemeteries subject to the provisions of this Chapter shall file with the trustee, as defined in this Chapter, not later than ninety days after the close of the business year, a report setting forth the volume and the gross selling price of sales upon which a deposit with the trustee is required by this Chapter. For the purposes of this Chapter, the business year is any consecutive twelve-month period determined by the cemetery authority and designated in the report. The cemetery authority may change its business year by filing an interim report for a period less than twelve months. The board shall be notified of such change within thirty days of the effective date of the change.
Acts 1974, No. 417, §1; Acts 2022, No. 574, §1; Acts 2023, No. 381, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:456. Annual report by trustee; final accounting by trustee required

RS 8:456 - Annual report by trustee; final accounting by trustee required
A.(1) Not later than sixty days after the receipt of the report required by R.S. 8:455, the trustee shall file with the board an annual report on a form prescribed by the board setting forth all of the following:
(a) All receipts and disbursements of cash, all receipts and deliveries of other trust property during the regular business year of the cemetery authority, and a detailed list of all items of trust property in the trust at the end of each year.
(b) A statement showing the total amount of the endowment and perpetual care trust funds invested in each of the investments authorized by law, and the amount of cash on hand not invested.
(2) The report shall be verified by the president or vice president and one other officer of the cemetery authority.
B. Within sixty days of the resignation of a trustee and transfer of the trust fund to the successor trustee, the resigning trustee shall file with the board a final accounting showing in detail all receipts and disbursements of cash and all receipts and deliveries of other trust property, and set forth a detailed list of all items of trust property in the trust from the last reporting period through the date of resignation and transfer of the trust fund to the successor trustee.
C. Notwithstanding any provision of law to the contrary, the annual report and final accounting shall be open for public inspection and upon request, a copy of the annual report and final accounting shall be made available.
D. The annual report by the trustee shall be for the same period as the report received from the cemetery authority report pursuant to R.S. 8:455.
Acts 1974, No. 417, §1; Acts 1997, No. 921, §1; Acts 2014, No. 88, §1; Acts 2015, No. 222, §1; Acts 2018, No. 391, §1, eff. May 20, 2018; Acts 2023, No. 381, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:456.1. Resignation of trustee; orderly transfer of trust fund

RS 8:456.1 - Resignation of trustee; orderly transfer of trust fund
Whenever a trustee resigns, the following documentation shall be filed with the board to insure an orderly transfer of the trust fund from the resigning trustee to the successor trustee:
(1) A written statement from the cemetery authority to the present trustee, requesting it resign as trustee of the trust fund, if the trust agreement permits, or a written statement from the cemetery authority accepting the resigning trustee's resignation.
(2) A written statement from the present trustee stating it will resign as trustee of the trust fund for the cemetery authority or a written statement from the present trustee advising it wishes to resign as trustee of a trust fund, if the trust agreement permits.
(3) A written statement from the successor trustee, qualified under R.S. 8:454(B)(1), accepting the trust fund.
(4) A final accounting from the resigning trustee and a copy of the transmittal letter forwarding the assets of the trust fund to the successor trustee.
(5) A written statement from the successor trustee acknowledging receipt of the assets of the trust fund. A list of the assets should be contained in the statement.
Acts 1997, No. 921, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:457. Application of Chapter

RS 8:457 - Application of Chapter
A. Any cemetery in existence on August 1, 1962, which, prior to such date, sold or contracted to sell interment spaces with a provision for perpetual or endowed care, qualifies for the exceptions set forth in this Chapter if the owner of the cemetery filed in the office of the recorder of mortgages for the parish in which the cemetery is located, a sworn affidavit executed by the owner, or its principal officer, setting forth all of the following:
(1) That a care fund was in existence for the cemetery, the principal of which was equal to a minimum of ten percent of the gross sales of interment spaces made by the cemetery since its inception or since January 1, 1961, whichever date is later.
(2) The nature and character of the assets comprising such care fund.
(3) The name of the financial institution or trustees or other entity which had custody and control of such fund.
B. A like affidavit shall be filed with the board at the end of each fiscal year thereafter for the operation of such cemetery.
C. No cemetery in existence on August 1, 1962, which prior to such date had sold or contracted to sell lots in the cemetery with a provision for perpetual or endowed care, shall continue to operate as a perpetual or endowed care cemetery without having filed and without filing the affidavits required by this Section. However, an affidavit filed by a cemetery before July 31, 1974, and recorded in the mortgage records of the parish of its domicile, setting forth that the perpetual care or endowed care fund has been properly and continually maintained since January 1, 1961, shall be considered conclusive proof that the provisions of this Section have been complied with and shall place the cemetery authority within the excepted cemeteries.
Acts 1974, No. 417, §1. Acts 1983, No. 525, §1; Acts 2001, No. 468, §1; Acts 2018, No. 391, §1, eff. May 20, 2018; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:458. Prohibited acts; injunctions

RS 8:458 - Prohibited acts; injunctions
No person or cemetery authority shall offer for sale or sell any interment space in any cemetery with a provision for perpetual or endowed care, or in any manner represent, advertise, or hold out to the public that the cemetery, or any portion thereof, is entitled to perpetual or endowed care, unless such person or authority has complied with the provisions of this Chapter. The board, by a majority vote of its members, may institute legal proceedings to enjoin any person or cemetery authority from violating the provisions of this Section.
Acts 1974, No. 417, §1. Amended by Acts 1980, No. 428, §1; Acts 2022, No. 574, §1; Acts 2023, No. 381, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:459.1. Trust fund transfers

RS 8:459.1 - Trust fund transfers
A. Notwithstanding the provisions of R.S. 8:459, whenever the ownership or management of a cemetery is transferred and by virtue of such transfer becomes a family burial ground or a religious, fraternal, municipal, state, or federal cemetery, the existing perpetual care trust fund of such transferred cemetery shall remain permanently intact and only the income therefrom shall be expended. The income shall be used solely for the upkeep and maintenance of the cemetery.
B. The trustee of any such perpetual care trust fund shall be a federally insured financial institution or trust company located in Louisiana and authorized to exercise trust or fiduciary powers in accordance with the laws of Louisiana or the United States.
C. No further contributions to such fund shall be required except for payments on those contracts in existence at the time of such transfer.
D. The provisions of this Chapter shall apply to the use and administration of such funds.
E. The provisions of this Section shall not apply to the transfer of ownership or management of a cemetery from one religious, fraternal, municipal, state, or federal cemetery authority to another religious, fraternal, municipal, state, or federal cemetery authority, where both transferor and transferee are exempt from the provisions of this Chapter as provided in R.S. 8:459.
Acts 1986, No. 113, §1; Acts 2001, No. 468, §1; Acts 2004, No. 67, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:460. Penalties

RS 8:460 - Penalties
Whoever violates any of the provisions of this Chapter, shall, upon conviction, be fined not more than one thousand dollars, or imprisoned for not more than six months, or both.
Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:461. Examination of endowment funds; expenses

RS 8:461 - Examination of endowment funds; expenses
A. The board shall examine the endowment care funds of each cemetery authority governed by the provisions of this Title, including those organized before and after August 1, 1962, at the following time or times:
(1) Once every three years.
(2) Whenever the board determines there is good cause to believe that a violation of this Chapter has occurred.
(3) Whenever the cemetery authority or trustee in charge of endowment or perpetual care funds fails to file the reports required by this Chapter.
(4) Whenever the board is requested by verified petition signed by twenty-five individual interment space owners alleging that the endowment or perpetual care funds are not in compliance with this Title, in which case the examination shall be at the expense of the petitioners.
B. The expense of the examination as provided in Subsection A of this Section shall not exceed two hundred fifty dollars per day for each examiner engaged in the examination, but when the examination requires more than two days, the cost shall be paid by the cemetery authority in an amount not to exceed a total of five hundred dollars, unless irregularities are found, in which case the cemetery authority shall pay the full cost of the examination. The examination shall be privately conducted in the principal office of the cemetery authority or trustee.
Acts 1974, No. 417, §1; Acts 2015, No. 222, §1; Acts 2022, No. 574, §1; Acts 2023, No. 381, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:462. Examination expense; effect of refusal to pay; disposition

RS 8:462 - Examination expense; effect of refusal to pay; disposition
If a cemetery authority refuses to pay examination expenses, the board may refuse it a certificate of authority and may revoke any existing certificate of authority.
Acts 1974, No. 417, §1; Acts 2015, No. 222, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:463. Powers, duties, and records concerning examination of funds

RS 8:463 - Powers, duties, and records concerning examination of funds
In making such examination, the board shall:
(1) Have reasonable access to the books and records relating to the endowment or perpetual care funds, their collection and investment, and the number of interment spaces under endowment or perpetual care. Such books and records shall be made available for examination in the principal office of the cemetery authority or trustee located within the state of Louisiana. Any request for access to books and records which the trustee or cemetery authority objects to as being unreasonable, irrelevant, arbitrary, or capricious shall be produced only after the objections are ruled upon by the board after notice and hearing.
(2) Inspect and examine the endowment or perpetual care funds to determine their condition and the existence of the investments.
(3) Ascertain if the cemetery authority has complied with all laws applicable to endowment or perpetual care funds.
Acts 1974, No. 417, §1; Acts 1997, No. 921, §1; Acts 2023, No. 381, §1.
2023 Louisiana Laws › Revised Statutes › Title 8 - Cemeteries › §8:464. Action required when authority fails to deposit minimum endowment or perpetual funds

RS 8:464 - Action required when authority fails to deposit minimum endowment or perpetual funds
A. If an examination made by the board, or any report filed with it, shows that there has not been collected and deposited in the endowment or perpetual care fund the minimum amounts required by this Title, the board shall require such cemetery authority to comply immediately with such requirement.
B.(1) Upon the failure of a cemetery authority to meet the requirements of this Chapter, the board shall have the authority to institute legal proceedings in district court in the parish where the cemetery is physically located for the purpose of recovering from the cemetery authority, and any other responsible party, the amounts necessary to satisfy the deficiencies in the endowment or perpetual care funds.
(2) The board may, in the same or other legal proceedings, recover from the cemetery authority and any other responsible party all reasonable costs, fees, and expenses incurred by the board, including but not limited to the costs of all examinations, audits, accountant and attorney's fees, cost of administrative proceedings and hearings, and any other cost incurred by the board in the enforcement of the provisions of this Title, any other provisions of law notwithstanding.
(3) Notwithstanding any other provisions of law, if the board fails to prove that the cemetery authority or other responsible party is not in compliance with the requirements of this Section or the alleged violation is de minimis, then the board shall not recover any costs, fees, or expenses incurred by it and shall be responsible for paying all reasonable costs, legal and accounting fees, or expenses incurred by the cemetery authority or responsible party who was accused of not being in compliance.
Acts 1991, No. 430, §1; Acts 2023, No. 381, §1.