reglab/statecodes huggingface dataset:
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.211 - Fraudulent practices.

523I.211 Fraudulent practices.
A person who commits any of the following acts commits a fraudulent practice which is punishable as provided in chapter 714:
1. Knowingly fails to comply with any requirement of this chapter.
2. Knowingly makes, causes to be made, or subscribes to a false statement or representation in a report or other document required under this chapter, or implementing rules or orders, or renders such a report or document misleading through the deliberate omission of information properly belonging in the report or document.
3. Conspires to defraud in connection with the sale of memorials, memorialization, opening and closing services, scattering services, interment rights, or a combination thereof under this chapter.
4. Fails to deposit funds under this chapter or withdraws funds in a manner inconsistent with this chapter.
5. Knowingly sells memorials, memorialization, opening and closing services, scattering services, interment rights, or a combination thereof without the permits required under this chapter.
6. Deliberately misrepresents or omits a material fact relative to the sale of memorials, memorialization, opening and closing services, scattering services, interment rights, or a combination thereof.
2005 Acts, ch 128, §19
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.212 - Receiverships.

523I.212 Receiverships.
1. The commissioner may notify the attorney general of the potential need for establishment of a receivership if a receivership is requested or consented to by a cemetery subject to this chapter.
2. The commissioner shall notify the attorney general of the potential need for establishment of a receivership if the commissioner finds that a cemetery subject to this chapter meets one or more of the following conditions:
a. Is insolvent.
b. Has utilized trust funds for personal or business purposes in a manner inconsistent with this chapter.
c. The amount held in trust in a maintenance fund or care fund is less than the amount required by this chapter.
d. A receivership has been established for a seller subject to chapter 523A who owns or operates a cemetery that is subject to this chapter.
3. The commissioner or attorney general may apply to the district court in any county of the state for the establishment of a receivership. Upon proof that any of the conditions described in this section have occurred, the court may grant a receivership. The commissioner may request that the insurance division be named as a receiver or that the court appoint a third party as a receiver. If the division is appointed as a receiver, the division shall not be subject to the requirements concerning an oath and surety bond contained in section 680.3.
4. In addition to the powers granted to receivers under chapter 680, a receiver appointed under this section shall be granted all powers necessary to locate and to temporarily preserve and protect perpetual care trust funds, consumer and business assets, interment records, records of consumer purchases of interment rights, and records of consumer purchases of funeral services and funeral or cemetery merchandise as defined in chapter 523A. The receiver shall also be granted such powers as are necessary in the course of the receivership to temporarily preserve and protect a cemetery or burial site and to temporarily restore or sustain cemetery operations, including interments, as operating funds or trust funds become available.
5. The commissioner may petition the court to terminate a receivership at any time and to enter such orders as are necessary to transfer the duty to preserve and protect the physical integrity of the cemetery or burial site, the interment records, and other records documenting consumer purchases of interment rights to the applicable governmental subdivision, as provided in section 523I.316, subsection 3. The court shall grant the petition if following the first one hundred twenty days of the receivership such duty to preserve and protect cannot be reasonably assumed by a private entity, association, or by other means.
2005 Acts, ch 128, §20; 2007 Acts, ch 175, §38 – 40; 2017 Acts, ch 14, §2
Referred to in §523A.811, 523I.213
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.213 - Insurance division’s enforcement fund.

523I.213 Insurance division’s enforcement fund.
A special revenue fund in the state treasury, to be known as the insurance division’s enforcement fund, is created under the authority of the commissioner. The commissioner shall deposit all examination fees collected pursuant to section 523I.808 in the insurance division’s enforcement fund. The moneys in the enforcement fund shall be retained in the fund. The moneys are appropriated and, subject to authorization by the commissioner, shall be used to pay examiners, examination expenses, investigative expenses, the expenses of consumer education, compliance, and education programs for filers and other regulated persons, and educational or compliance program materials, the expenses of a toll-free telephone line for consumer complaints, and the expenses of receiverships of perpetual care cemeteries established under section 523I.212.
2005 Acts, ch 128, §21; 2007 Acts, ch 175, §41; 2021 Acts, ch 181, §46
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.213B - Venue.

523I.213B Venue.
All actions relating to the enforcement of this chapter shall be governed by the laws of the state of Iowa. Venue of any action relating to enforcement of this chapter may be in a court of competent jurisdiction in Polk county, at the discretion of the commissioner.
2007 Acts, ch 175, §43
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.214 - Violations of law — referrals to the Iowa department of public health.

523I.214 Violations of law — referrals to the Iowa department of public health.
If the commissioner discovers a violation of a provision of this chapter or any other state law or rule concerning the disposal or transportation of human remains, the commissioner shall forward all evidence in the possession of the commissioner concerning such a violation to the Iowa department of public health for such proceedings as the Iowa department of public health deems appropriate.
2005 Acts, ch 128, §22
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.301 - Disclosure requirements — prices and fees.

523I.301 Disclosure requirements — prices and fees.
1. A cemetery shall disclose, prior to the sale of interment rights, whether opening and closing services are included in the purchase of the interment rights. If opening and closing services are not included in the sale of interment rights and the cemetery offers opening and closing services, the cemetery must disclose that the price for opening and closing services is subject to change and must disclose the current prices for opening and closing services provided by the cemetery.
2. The cemetery shall fully disclose all fees required for interment, entombment, inurnment, or disinterment of human remains.
3. A person owning interment rights may sell those rights to third parties. The cemetery shall fully disclose, in the cemetery’s rules, any requirements necessary to transfer title of interment rights to a third party.
2005 Acts, ch 128, §23; 2021 Acts, ch 181, §47
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.302 - Installation of outer burial containers.

523I.302 Installation of outer burial containers.
A cemetery shall provide services necessary for the installation of outer burial containers or other similar merchandise sold by the cemetery. This section shall not require the cemetery to provide for opening and closing of interment or entombment space, unless an agreement executed by the cemetery expressly provides otherwise.
2005 Acts, ch 128, §24
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.306 - Commission or bonus unlawful.

523I.306 Commission or bonus unlawful.
It shall be unlawful for any organization subject to the provisions of this chapter to pay or offer to pay to, or for any person, firm, or corporation to receive directly or indirectly, a commission or bonus or rebate or other thing of value, for or in connection with the sale of any interment space, lot, or part thereof, in any cemetery. The provisions of this section shall not apply to a person regularly employed and supervised by such organization or to a person, firm, corporation, or other entity licensed under chapter 523A that contracts with the cemetery to sell interment spaces or lots. The conduct of any person, firm, corporation, or other entity described in this section is the direct responsibility of the cemetery.
2005 Acts, ch 128, §28
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.307 - Discrimination prohibited.

523I.307 Discrimination prohibited.
It shall be unlawful for any organization subject to the provisions of this chapter to deny the privilege of interment of the remains of any deceased person in any cemetery solely because of the race, color, or national origin of such deceased person. Any contract, agreement, deed, covenant, restriction, or charter provision at any time entered into, or bylaw, rule, or regulation adopted or put in force, either subsequent or prior to July 4, 1953, authorizing, permitting, or requiring any organization subject to the provisions of this chapter to deny such privilege of interment because of race, color, or national origin of such deceased person is hereby declared to be null and void and in conflict with the public policy of this state. An organization subject to the provisions of this chapter or any director, officer, agent, employee, or trustee thereof, shall not be liable for damages or other relief, or be subjected to any action in any court of competent jurisdiction for refusing to commit any act unlawful under this chapter.
2005 Acts, ch 128, §29
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.308 - Speculation prohibited.

523I.308 Speculation prohibited.
A cemetery or any person representing a cemetery in a sales capacity shall not advertise or represent, in connection with the sale or attempted sale of any interment space, that the same is or will be a desirable speculative investment for resale purposes.
2005 Acts, ch 128, §30
Similar provision, see §523I.802
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.310 - Sale of interment rights.

523I.310 Sale of interment rights.
1. For sales or transfers of interment rights made on or after July 1, 2005, a cemetery shall issue a certificate of interment rights or other instrument evidencing the conveyance of exclusive rights of interment upon payment in full of the purchase price.
2. The interment rights in an interment space that is conveyed by a certificate of ownership or other instrument shall not be divided without the consent of the cemetery.
3. A conveyance of exclusive rights of interment shall be filed and recorded in the cemetery office. Any transfer of the ownership of interment rights shall be filed and recorded in the cemetery office. The cemetery may charge a reasonable recording fee to record the transfer of interment rights.
2005 Acts, ch 128, §32
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.311 - Records of interment rights and interment.

523I.311 Records of interment rights and interment.
1. For sales or transfers of interment rights made on or after July 1, 2005, a cemetery shall keep complete records identifying the owners of all interment rights sold by the cemetery and historical information regarding any transfers of ownership. The records shall include all of the following:
a. The name and last known address of each owner or previous owner of interment rights.
b. The date of each purchase or transfer of interment rights.
c. A unique numeric or alphanumeric identifier that identifies the location of each interment space sold by the cemetery.
2. For interments made on or after July 1, 2005, a cemetery shall keep a record of each interment in a cemetery. The records shall include all of the following:
a. The date the remains are interred.
b. The name, date of birth, and date of death of the decedent interred, if those facts can be conveniently obtained.
c. A unique numeric or alphanumeric identifier that identifies the location of the interment space where the remains are interred.
2005 Acts, ch 128, §33
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.313 - New cemeteries and gardens and cemetery registry.

523I.313 New cemeteries and gardens and cemetery registry.
1. A person that dedicates property for a new cemetery on or after July 1, 2005, and a cemetery that dedicates an additional garden on or after July 1, 2005, shall:
a. In the case of land, survey and subdivide the property into gardens with descriptive names or numbers and make a map or plat of the cemetery or garden.
b. In the case of a mausoleum or a columbarium, make a map or plat of the property delineating sections or other divisions with descriptive names and numbers.
c. File the map or plat with the commissioner, including a written certificate or declaration of dedication of the property delineated by the map or plat, dedicating the property for cemetery purposes.
2. A map or plat and a certificate or declaration of dedication that is filed pursuant to this section dedicates the property for cemetery purposes and constitutes constructive notice of that dedication.
3. The commissioner shall maintain a registry of perpetual care and nonperpetual care cemeteries, to the extent that information is available. A cemetery selling interment rights on or after July 1, 2005, shall file a written notice with the commissioner that includes the legal description of the property with boundary lines of the land, the name of the cemetery, the status of the cemetery as either perpetual care or nonperpetual care, the status of the cemetery as either religious or nonreligious, and the cemetery’s ownership in a form approved by the commissioner. A cemetery shall notify the commissioner of any changes in this information within sixty days of the change.
2005 Acts, ch 128, §35
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.314 - New construction.

523I.314 New construction.
1. A person shall not offer to sell interment rights in a mausoleum or columbarium that will be built or completed in the future unless the person has notified the commissioner of the offer to sell on a form prescribed by the commissioner.
2. The notice of an offer to sell interment rights in such a mausoleum or columbarium shall include the following information:
a. A description of the new facility or the proposed expansion, including a description of the interment rights to be offered to prospective purchasers.
b. A statement of the financial resources available for the project.
c. A copy of the proposed interment rights agreement to be used, which shall include the following:
(1) That purchase payments will be held in trust in accordance with the requirements of chapter 523A until construction of the mausoleum or columbarium is complete.
(2) That the purchaser may request a refund of the purchase amount, if construction does not begin within five years of the purchaser’s first payment.
(3) That the new facility will operate as a perpetual care cemetery in compliance with this chapter, even if the facility is located at a nonperpetual care cemetery.
(4) That the purchaser will receive an ownership certificate upon payment in full or, if later, when construction is complete.
3. Unless financing has been secured that is adequate in amount and terms to complete the facility proposed, new construction of a mausoleum or columbarium shall not begin until the notice required by this section has been approved by the commissioner.
2005 Acts, ch 128, §36
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.314A - Standards for interment spaces.

523I.314A Standards for interment spaces.
1. A standard interment space for full body interment developed on or after July 1, 2007, shall measure at least forty inches in width and ninety-six inches in length.
2. Prior to the sale of interment rights in an undeveloped area of a cemetery, internal reference markers shall be installed and maintained no more than one hundred feet apart. The internal reference markers shall be established with reference to survey markers that are no more than two hundred feet apart, have been set by a licensed professional land surveyor, and have been documented in a plat of survey. Both the map and the plat of survey shall be maintained by the cemetery and made available upon request to the commissioner and to members of the public.
2007 Acts, ch 175, §46; 2012 Acts, ch 1009, §9
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.315 - Unpaid care assessments and unoccupied interment spaces.

523I.315 Unpaid care assessments and unoccupied interment spaces.
1. Foreclosure — unpaid assessments. Unpaid care assessments for an unoccupied interment space not under perpetual care shall create a lien by the cemetery against the applicable interment space. The cemetery may, following notice, foreclose on the interment space if the amount of the lien exceeds the amount paid for the interment space. If the lien is not paid within one year from the date that notice of foreclosure is served on the owner of record or the owner of record’s heirs, the ownership in or right to the unoccupied interment space shall revert to the cemetery that owns the cemetery in which the unoccupied interment space is located.
2. Abandonment — quiet title action. A cemetery may file an action to quiet title to determine whether an interment space has been abandoned if the interment space is unoccupied and has not been occupied in the preceding seventy-five years. An action to quiet title shall commence when the cemetery serves notice on the owner of record or the owner of record’s heirs declaring that the interment space is considered to be abandoned. If the owner of record or the owner of record’s heirs do not respond within three years from the date that notice is served, the abandonment is considered to be complete. The ownership in or right to an abandoned interment space shall revert to the cemetery in which the abandoned interment space is located and the cemetery may sell and convey title to the interment space.
3. Service of notice. Notice under this section shall be served personally on the owner of record or the owner of record’s heirs, or may be served by mailing notice by certified mail to the owner of record or to the owner of record’s heirs at the last known address. If the address of the owner of record or the owner of record’s heirs cannot be ascertained, notice of abandonment shall be given by one publication of the notice in the official newspaper of the county in which the cemetery is located.
2005 Acts, ch 128, §37
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.317 - Duty to provide public access.

523I.317 Duty to provide public access.
A cemetery shall provide or permit public access to the cemetery, at reasonable times and subject to reasonable regulations, so that owners of interment rights and other members of the public have reasonable ingress and egress to the cemetery.
2006 Acts, ch 1117, §124
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.401 - Neglected cemeteries.

523I.401 Neglected cemeteries.
The commissioner shall create a form that interested persons may use to report neglected cemeteries to the commissioner. The commissioner shall catalog and review the neglected cemetery reports received on or before December 31, 2007, conduct site visits as warranted to determine the nature or extent of any neglect, and publish a report of findings on or before December 31, 2008.
2005 Acts, ch 128, §39
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.402 - Removal of remains.

523I.402 Removal of remains.
1. Upon a showing of good cause, a county cemetery commission may file suit in the district court in that county to have remains interred in a cemetery owned and operated by the commission removed to another cemetery. All persons in interest, known or unknown, other than the plaintiffs, shall be made defendants to the suit. If any parties are unknown, notice may be given by publication. After hearing and a showing of good cause for the removal, the court may order the removal of the remains and the remains shall be properly interred in another cemetery, at the expense of the county. The removal and reinterment of the remains shall be done pursuant to a disinterment permit issued under section 144.34 with due care and decency. In deciding whether to order the removal of interred remains, a court shall consider present or future access to the cemetery, the historical significance of the cemetery, and the wishes of the parties concerned if they are brought to the court’s attention, including the desire of any beneficiaries to reserve their rights to waive a reservation of rights in favor of removal, and shall exercise the court’s sound discretion in granting or refusing the removal of interred remains.
2. Any heir at law or descendent of a deceased person interred in a neglected cemetery may file suit in the district court in the county where the cemetery is located to have the deceased person’s remains interred in the cemetery removed to another cemetery. The owner of the land, any beneficiaries of any reservation of rights, and any other persons in interest, known or unknown, other than the plaintiffs shall be made defendants. If any parties are unknown, notice may be given by publication. After hearing and upon a showing of good cause, the court may order removal and the proper interment of the remains in another cemetery, at the expense of the petitioner. The removal and reinterment shall be done with due care and decency.
2005 Acts, ch 128, §40
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.403 - Pioneer section — management by county cemetery commission.

523I.403 Pioneer section — management by county cemetery commission.
A cemetery may designate a portion of the cemetery as a pioneer section to be restored and maintained by the county cemetery commission as provided in section 331.325, subsection 3, paragraph “d”.
2022 Acts, ch 1153, §55
NEW section
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.501 - Cemetery authorized.

523I.501 Cemetery authorized.
The governing body of a governmental subdivision may purchase, establish, operate, enclose, improve, or regulate a cemetery. A cemetery owned or operated by a governmental subdivision may sell interment rights subject to the provisions of this chapter.
2005 Acts, ch 128, §41
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.502 - Trust for cemetery.

523I.502 Trust for cemetery.
1. A governmental subdivision that owns or operates a cemetery or has control of cemetery property may act as a permanent trustee for the perpetual maintenance of interment spaces in the cemetery.
2. To act as a trustee, a majority of the governmental subdivision’s governing body must adopt an ordinance or resolution stating the governmental subdivision’s willingness and intention to act as a trustee for the perpetual maintenance of cemetery property. When the ordinance or resolution is adopted and the trust is accepted, the trust is perpetual.
2005 Acts, ch 128, §42
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.503 - Authority to receive gifts and deposits for care — certificates.

523I.503 Authority to receive gifts and deposits for care — certificates.
1. A governmental subdivision that is a trustee for the perpetual maintenance of a cemetery may adopt reasonable rules governing the receipt of a gift or grant from any source.
2. A governmental subdivision that is a trustee for a person shall accept the amount the governmental subdivision requires for permanent maintenance of an interment space on behalf of that person or a decedent.
3. A governmental subdivision’s acceptance of a deposit for permanent maintenance of an interment space constitutes a perpetual trust for the designated interment space.
4. Upon acceptance of a deposit, a governmental subdivision’s secretary, clerk, or mayor shall issue a certificate in the name of the governmental subdivision to the trustee or depositor. The certificate shall state all of the following:
a. The depositor’s name.
b. The amount and purpose of the deposit.
c. The location, with as much specificity as possible, of the interment space to be maintained.
d. Other information required by the governmental subdivision.
5. An individual, association, foundation, or corporation that is interested in the maintenance of a neglected cemetery in a governmental subdivision’s possession and control may donate funds to the cemetery’s perpetual trust fund to beautify and maintain the entire cemetery or burial grounds generally.
2005 Acts, ch 128, §43
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.504 - Appointment of successor trustee.

523I.504 Appointment of successor trustee.
A district judge of a county in which a cemetery is located shall appoint a suitable successor or trustee to faithfully execute a trust in accordance with this subchapter if a governmental subdivision renounces a trust assumed under this subchapter, fails to act as its trustee, a vacancy occurs, or the appointment of a successor or trustee is otherwise necessary.
2005 Acts, ch 128, §44
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.505 - County auditor as trustee.

523I.505 County auditor as trustee.
1. In the absence of a trustee for care funds, unless otherwise provided by law, the care funds shall be placed in the hands of the county auditor, who shall provide a receipt for, loan, and make annual reports of the care funds.
2. The county auditor shall not be required to post a bond.
3. The county auditor shall serve without compensation, but may, out of the income received, pay all proper items of expense incurred in the performance of the auditor’s duties as trustee, if any.
4. The county auditor shall make a full report of the trustee’s actions and trust funds annually in January. The net proceeds for care funds received by the county auditor as trustee shall be apportioned and credited to each of any separate care funds assigned to the auditor.
5. The county auditor shall turn over the accrued income from each care fund annually to the person having control of the cemetery.
2005 Acts, ch 128, §45
Referred to in §331.502
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.506 - Commingling of care funds by governmental subdivisions.

523I.506 Commingling of care funds by governmental subdivisions.
A governmental subdivision subject to this section may commingle care funds for more than one cemetery for the purposes of investment and administration and may file a single report, if each cemetery is appropriately identified and separate records are maintained for each cemetery.
2005 Acts, ch 128, §46
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.507 - Investment of care funds by governmental subdivisions.

523I.507 Investment of care funds by governmental subdivisions.
Notwithstanding section 12B.10, a perpetual care cemetery owned by a governmental subdivision may invest and reinvest deposits pursuant to the requirements of this chapter. The trustee shall use the judgment and care under the circumstances then prevailing that persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not in regard to speculation but in regard to the permanent disposition of their funds, considering the probable income as well as the probable safety of their capital. The trustee of the trust funds has a fiduciary duty to make reasonable investment decisions and to properly oversee and manage the funds entrusted to the trust fund.
2005 Acts, ch 128, §47
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.601 - Settlement of estates — maintenance fund.

523I.601 Settlement of estates — maintenance fund.
The court in which the estate of a deceased person is administered, before final distribution, may allow and set apart from the estate a sum sufficient to provide an income adequate to pay for the perpetual care and upkeep of the interment space in which the body of the deceased is buried, except where perpetual care has otherwise been provided for. The sum so allowed and set apart shall be paid to a trustee as provided by this chapter.
2005 Acts, ch 128, §49; 2006 Acts, ch 1010, §148
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.603 - Owners of interment rights.

523I.603 Owners of interment rights.
1. An interment space in which exclusive rights of interment are conveyed is presumed to be the separate property of the person named as grantee in the certificate of interment rights or other instrument of conveyance.
2. Two or more owners of interment rights may designate a person to represent the interment space and file notice of the designation of a representative with the cemetery. If notice is not filed, the cemetery may inter or permit an interment in the interment space at the request or direction of a registered co-owner of the interment space.
2005 Acts, ch 128, §51
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.604 - Lien against cemetery property.

523I.604 Lien against cemetery property.
1. A cemetery, by contract, may incur indebtedness as necessary to conduct its business and may secure the indebtedness by mortgage, deed of trust, or other lien against its property.
2. A mortgage, deed of trust, or other lien placed on dedicated cemetery property, or on cemetery property that is later dedicated with the consent of the holder of the lien, does not affect the dedication and is subject to the dedication. A sale on foreclosure of the lien is subject to the dedication of the property for cemetery purposes.
2005 Acts, ch 128, §52
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.605 - Private care of graves.

523I.605 Private care of graves.
This subchapter does not affect the right of a person who has an interest in an interment space, or who is a relative of a decedent interred in a cemetery, to beautify or maintain an interment space individually or at the person’s own expense in accordance with reasonable rules established by the cemetery.
2005 Acts, ch 128, §53
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.701 - Requirements for lawn crypts.

523I.701 Requirements for lawn crypts.
A lawn crypt shall not be installed unless all of the following apply:
1. The lawn crypt is constructed of concrete and reinforced steel or other comparable durable material.
2. The lawn crypt is installed on not less than six inches of rock, gravel, or other drainage material.
3. The lawn crypt provides a method to drain water out of the lawn crypt.
4. The lawn crypt is capable of withstanding the weight of the soil and sod above the top surface and the weight of machinery and equipment normally used in the maintenance of the cemetery.
5. Except as provided by section 523I.702, the lawn crypt is installed in multiple units of ten or more.
6. The lawn crypt shall be installed in compliance with any applicable law or rule adopted by the Iowa department of public health.
2005 Acts, ch 128, §54
Referred to in §523I.702
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.702 - Request to install lawn crypts in fewer than ten units.

523I.702 Request to install lawn crypts in fewer than ten units.
1. A lawn crypt may be installed in fewer than ten units if it is installed in an interment space pursuant to a written request to the commissioner signed by the owner or owners of the interment space.
2. The written request shall be filed on a form prescribed by the commissioner and shall contain substantially all of the following information:
a. The owner’s name and address.
b. The name of the cemetery and the owner of the cemetery.
c. The number of lawn crypt units to be installed.
d. A description of the interment spaces.
e. A statement that the lawn crypt meets the requirements of section 523I.701, including all of the following:
(1) A statement that the lawn crypt will be constructed of concrete and reinforced steel or other comparable durable materials.
(2) A statement that the lawn crypt will be installed on not less than six inches of rock, gravel, or other drainage material.
(3) A statement that the lawn crypt will provide a method to drain water out of the lawn crypt.
(4) A statement that the outside top surface of the lawn crypt at the time of installation will be capable of withstanding the weight of the soil and sod above the top surface and the weight of machinery and equipment normally used in the maintenance of the cemetery.
f. A statement that the space in which the lawn crypt is to be installed is located in a garden.
g. The date on which a representative of the cemetery signed the form.
2005 Acts, ch 128, §55
Referred to in §523I.701
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.801 - Applicability and conversion by nonperpetual care cemeteries.

523I.801 Applicability and conversion by nonperpetual care cemeteries.
1. All cemeteries are designated as either “perpetual care cemeteries” or “nonperpetual care cemeteries” for the purposes of this chapter. A cemetery that represents that it is offering perpetual care on or after July 1, 2005, is subject to this subchapter.
2. A cemetery that operates a nonperpetual care cemetery may elect to become a perpetual care cemetery if at all times subsequent to the date of the election, the cemetery complies with the other requirements of this subchapter except section 523I.805.
2005 Acts, ch 128, §56
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.802 - Advertising.

523I.802 Advertising.
1. A cemetery shall not advertise, represent, guarantee, promise, or contract to provide or offer perpetual care or use terms or phrases like permanent care, permanent maintenance, care forever, continuous care, eternal care, or everlasting care to imply that a certain level of care and financial security will be furnished or is guaranteed except in compliance with the provisions of this subchapter.
2. A cemetery or person advertising or selling interment rights shall not represent that the purchase of the interment rights is or will be a desirable speculative investment for resale purposes.
2005 Acts, ch 128, §57
Similar provision, see §523I.308
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.803 - Perpetual care registry.

523I.803 Perpetual care registry.
1. A cemetery that operates a perpetual care cemetery shall maintain a registry of individuals who have purchased interment rights in the cemetery subject to the care fund requirements of this subchapter.
2. The registry shall include the amount deposited in trust for each interment rights agreement entered into on or after July 1, 1995.
2005 Acts, ch 128, §58
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.804 - Use of gift for special care.

523I.804 Use of gift for special care.
A trustee may accept and hold money or property transferred to the trustee in trust for the purpose of applying the principal or income of the money or property transferred for a purpose consistent with the purpose of a perpetual care cemetery, including the following:
1. Improvement or embellishment of any part of the cemetery.
2. Erection, renewal, repair, or preservation of a monument, fence, building, or other structure in the cemetery.
3. Planting or cultivation of plants in or around the cemetery.
4. Special care of or embellishment of an interment space, section, or building in the cemetery.
2005 Acts, ch 128, §59
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.805 - Initial deposit.

523I.805 Initial deposit.
1. A cemetery owned or operated by a political subdivision of this state is not required to make a minimum initial deposit in a care fund. Any other cemetery commencing business in this state on or after July 1, 2005, shall not sell interment spaces unless the cemetery has a care fund of at least twenty-five thousand dollars in cash.
2. If an initial deposit is made by a cemetery to satisfy subsection 1, the initial twenty-five thousand dollar deposit may be withdrawn by the cemetery when the care fund balance reaches one hundred thousand dollars. An affidavit shall be filed with the commissioner providing prior notice of the intended withdrawal of the initial deposit and attesting that the money has not previously been withdrawn. Upon a showing by the cemetery that the initial deposit has not previously been withdrawn, the commissioner shall approve withdrawal of the money and the withdrawal shall take place within one year after the care fund balance reaches one hundred thousand dollars.
2005 Acts, ch 128, §60
Referred to in §523I.801
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.806 - Irrevocable trust.

523I.806 Irrevocable trust.
1. A perpetual care cemetery shall establish a care fund as an irrevocable trust to provide for the care of the cemetery, which shall provide for the appointment of a trustee, with perpetual succession.
2. The care fund shall be administered under the jurisdiction of the district court of the county where the cemetery is located. Notwithstanding chapter 633A, annual reports shall not be required unless specifically required by the district court. Reports shall be filed with the court when necessary to receive approval of appointments of trustees, trust agreements and amendments, changes in fees or expenses, and other matters within the court’s jurisdiction. A court having jurisdiction over a care fund shall have full jurisdiction to approve the appointment of trustees, the amount of surety bond required, if any, and investment of funds.
2005 Acts, ch 128, §61; 2006 Acts, ch 1030, §65
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.807 - Care fund deposits.

523I.807 Care fund deposits.
1. To continue to operate as a perpetual care cemetery, a cemetery shall set aside and deposit in the care fund an amount equal to or greater than fifty dollars or twenty percent of the gross selling price received by the cemetery for each sale of interment rights, whichever is more.
2. A cemetery may require a contribution to the care fund for perpetual care of a memorial or memorialization placed in the cemetery. A cemetery may establish a separate care fund for this purpose. The contributions shall be nonrefundable and shall not be withdrawn from the trust fund once deposited. The amount charged shall be uniformly charged on every installation of a memorial, based on the height and width of the memorial or the size of the ground surface area used for the memorial. A fee for special care of a memorial may be collected if the terms of the special care items and arrangements are clearly specified in the interment rights agreement. Except as otherwise provided in an interment rights agreement, a cemetery is not liable for repair or maintenance of memorials or vandalism. A cemetery may use income from a care fund to repair or replace memorials or interment spaces damaged by vandalism or acts of God.
3. Moneys shall be deposited in the care fund no later than the fifteenth day after the close of the month when the cemetery receives the final payment from a purchaser of interment rights.
2005 Acts, ch 128, §62
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.808 - Annual report — examination fee.

523I.808 Annual report — examination fee.
An examination fee of ten dollars for each certificate of interment rights issued during the time period covered by the report shall be submitted with a perpetual care cemetery’s annual report filed pursuant to section 523I.813. The cemetery may charge the examination fee directly to the purchaser of the interment rights.
2005 Acts, ch 128, §63; 2007 Acts, ch 175, §47; 2016 Acts, ch 1122, §12; 2021 Acts, ch 181, §49
Referred to in §523I.213
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.809 - Trust agreement provisions.

523I.809 Trust agreement provisions.
1. A trust agreement shall provide for the appointment of at least one trustee, with perpetual succession, in case the cemetery is dissolved or ceases to be responsible for the cemetery’s care.
2. A cemetery and the trustee or trustees of the care fund may, by agreement, amend the instrument that established the fund to include any provision that is necessary to comply with the requirements of this chapter.
3. A cemetery is responsible for the deposit of all moneys required to be placed in a care fund.
4. The commissioner may require the amending of a trust agreement that is not in accord with the provisions of this chapter.
2005 Acts, ch 128, §64
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.811 - Use of distributions from care fund.

523I.811 Use of distributions from care fund.
1. Care fund distributions may be used in any manner determined to be in the best interests of the cemetery if authorized by a resolution, bylaw, or other action or instrument establishing the care fund, including but not limited to the general care of memorials, memorialization, and any of the following:
a. Cutting and trimming lawns, shrubs, and trees at reasonable intervals.
b. Maintaining drains, water lines, roads, buildings, boundaries, fences, and other structures.
c. Maintaining machinery, tools, and equipment.
d. Compensating maintenance employees, paying insurance premiums, and making payments to employees’ pension and benefit plans.
e. Paying overhead expenses incidental to such purposes.
f. Paying expenses necessary to maintain ownership, transfer, and interment records of the cemetery.
g. To purchase equipment to maintain the cemetery.
h. To purchase backhoes or similar equipment used to open and close interment spaces.
i. To purchase equipment used to construct a columbarium, mausoleum, or similar structure to create additional interment spaces.
2. The commissioner may, by rule, establish terms and conditions under which a cemetery may withdraw capital gains from the care fund.
2005 Acts, ch 128, §66; 2015 Acts, ch 128, §46, 47, 50, 51
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.811A - Emergency use of care funds.

523I.811A Emergency use of care funds.
1. Notwithstanding any other provision of this chapter, a perpetual care cemetery may apply to the commissioner to withdraw funds from the cemetery’s care fund for a financial emergency. The commissioner shall, by rule, establish standards and procedures for such applications and for withdrawals from care funds.
2. Upon application, the commissioner may allow a perpetual care cemetery to withdraw funds from the care fund if the commissioner finds that the cemetery has an urgent financial need and the withdrawal is deemed reasonable and prudent to fund a necessary expense of the cemetery. The commissioner shall establish conditions for the specific use of the funds withdrawn and may require repayment of all or part of the amount withdrawn.
2015 Acts, ch 128, §48, 50, 51
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.812 - Suit by commissioner.

523I.812 Suit by commissioner.
1. If the person or persons in control of a cemetery do not care for and maintain the cemetery, the district court of the county in which the cemetery is located may do the following:
a. By injunction compel the cemetery to expend the net income of the care fund as required by this chapter.
b. Appoint a receiver to take charge of the care fund and expend the net income of the care fund as required by this chapter.
c. Grant relief on a petition for relief filed pursuant to this section by the commissioner.
2. a. Inadequate care and maintenance of a cemetery includes but is not limited to the following:
(1) Failure to adequately mow grass.
(2) Failure to adequately edge and trim bushes, trees, and memorials.
(3) Failure to keep walkways and sidewalks free of obstructions.
(4) Failure to adequately maintain the cemetery’s equipment and fixtures.
b. This subsection is not intended to prevent the establishment of a cemetery as a nature park or preserve.
2005 Acts, ch 128, §67; 2012 Acts, ch 1023, §157
2023 Iowa Code › Title XIII - COMMERCE › Chapter 523I - IOWA CEMETERY ACT › Section 523I.813 - Annual report by perpetual care cemeteries.

523I.813 Annual report by perpetual care cemeteries.
1. A perpetual care cemetery shall file an annual report at the end of each reporting period of the cemetery.
2. The report shall be filed with the commissioner within four months following the end of the cemetery’s reporting period in the form required by the commissioner.
3. The commissioner may impose a late fee of five dollars for each day after April 30 that a perpetual care cemetery fails to file the perpetual care cemetery’s annual report. The maximum late fee that shall be imposed by the commissioner is five hundred dollars. The late fee shall be collected by the commissioner and deposited pursuant to section 505.7.
2005 Acts, ch 128, §68; 2007 Acts, ch 175, §49, 50; 2009 Acts, ch 181, §102; 2010 Acts, ch 1121, §31; 2016 Acts, ch 1122, §13; 2021 Acts, ch 181, §50
Referred to in §523I.808
2023 Iowa Code › Title XIII - COMMERCE › Chapter 524 - BANKS › Section 524.102 - Statement of intent.

524.102 Statement of intent.
The general assembly declares as its purpose in adopting this chapter to provide for:
1. The safe and sound conduct of the business of banking.
2. The conservation of the assets of state banks.
3. The maintenance of public confidence in state banks.
4. The protection of the interests of depositors, creditors, shareholders and of the interest of the public in a sound and strong banking system.
5. The opportunity for state banks to be competitive with each other and with banks existing under the laws of other states and the United States.
6. The opportunity for state banks to effectively serve the convenience and banking needs of their depositors, borrowers, and other customers and to participate in and promote the economic progress of Iowa and of the United States.
7. The opportunity for the management of a state bank to exercise its business judgment, in conducting the affairs of the state bank, to the extent compatible with, and subject to the purposes of this chapter.
8. The delegation to the superintendent of adequate rulemaking power and administrative discretion, in order that the supervision and regulation of state banks may be flexible and readily responsive to changes in economic conditions and changes in banking and fiduciary practices.
9. The simplification and modernization of the law governing the business of banking and the exercise of certain fiduciary powers.
10. The opportunity for state banks to adopt, in a manner that is compatible with and subject to the purposes of this chapter, new and emerging technologies that enhance the efficiency and convenience of banking products and services.
[C71, 73, 75, 77, 79, 81, §524.102]
2022 Acts, ch 1062, §4
NEW subsection 10