2005 California Government Code Sections 37681-37685 Article 9. Cemeteries

37681.  The city legislative body may acquire and maintain
cemeteries, situated outside or inside of the city.
37682.  The legislative body may accept contributions of at least
fifty dollars ($50) to be held in trust and the income used for the
perpetual care of designated plots in the local city or community
cemetery.  The contributions shall be placed in the city treasury in
a "cemetery fund."
37683.  The legislative body shall appoint the city clerk or a
competent resident of the city to administer the fund.  The person
appointed shall execute an official bond in the amount prescribed by
the legislative body.  He shall receive one dollar ($1) annually for
each plot cared for, to be paid only from the income of the fund.
37684.  Money remaining in the fund after expenditures for care of
the plots and payment to the person administering the fund shall be
used for care of the roads, walks, or other portions of the cemetery.
37685.  If the city disincorporates, the trust fund shall be turned
over to the board of supervisors of the county in which the cemetery
is located.  The board of supervisors shall act as trustees until
they appoint a suitable organization to take charge of the fund.