2006 Louisiana Laws - RS 8:456 — Annual account by trustee; final accounting by trustee required

§456.  Annual account by trustee; final accounting by trustee required

A.  Not later than sixty days after the receipt of the report required by R.S. 8:455, the trustee shall file with the board, with a copy to the clerk of the district court for the parish in which the cemetery is located, an annual account showing in detail all receipts and disbursements of cash and all receipts and deliveries of other trust property during the regular business year of said cemetery, and shall set forth a detailed list of all items of trust property in the trust at the end of each said year.

B.  Within sixty days of the resignation of a trustee, the resigning trustee shall file with the board, with a copy to the clerk of the district court for the parish in which the cemetery is located, 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.

Acts 1974, No. 417, §1; Acts 1997, No. 921, §1.

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