2009 Iowa Code
Title 13 - Commerce
Subtitle 1 - Insurance and Related Regulation
CHAPTER 523I - IOWA CEMETERY ACT
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