2005 Nevada Revised Statutes - Chapter 452 — Cemeteries

CHAPTER 452 - CEMETERIES

CEMETERIES FOR HUMANS

General Provisions

NRS 452.001 Applicabilityof provisions.

NRS 452.002 Adverseuse by public presumptive evidence of dedication as public cemetery.

NRS 452.003 Definitions.

NRS 452.004 Administratordefined.

NRS 452.0055 Boarddefined.

NRS 452.007 Buyerdefined.

NRS 452.0075 Cemeterydefined.

NRS 452.008 Cemeteryauthority defined.

NRS 452.012 HealthDivision defined.

NRS 452.018 Salescommission defined.

NRS 452.019 Sellerdefined.

NRS 452.025 Regulationsof Administrator.

NRS 452.026 Regulationsof Board.

NRS 452.027 Cooperationand exchange of information between Administrator and Board.

 

Maintenance and Endowment Care of Cemetery

NRS 452.030 Ownerto keep cemetery in orderly condition; authority of board of county commissioners.

NRS 452.050 Authorityto provide endowment care; permit from Administrator; exempt cemeteries;handling of funds.

NRS 452.060 Investmentof principal of funds: Disposition of income; separate records for fundsrequired; creation of reserve to replace loss of principal.

NRS 452.070 Authoritymay collect fee from purchaser of plot for maintenance of cemetery.

NRS 452.080 Agreementfor endowment care.

NRS 452.090 Agreementconcerning maintenance of plot.

NRS 452.100 Trusteesof endowment care fund: Appointment; right of director to serve; limitation oncompensation; appointment of bank or trust company as sole trustee.

NRS 452.110 Bequeststo fund; fund and contributions for charitable purposes; gifts not invalidatedby uncertainty of beneficiaries; fund not subject to rule against perpetuities.

NRS 452.120 Endowmentcare cemetery defined; requirements for deposit.

NRS 452.130 Additionaldeposit required before disposition of plot.

NRS 452.140 Nonendowmentcare cemetery defined; endowment care cemetery may contain area withoutendowment care; requirements.

NRS 452.150 Requirementsfor endowment or nonendowment care cemetery: Posting of signs; heading andcontents; notice of nonendowment care on contracts and publications; revisionand verification of signs and report.

NRS 452.160 Useof funds; authorized investments; annual financial statements.

NRS 452.170 Endowmentcare fund: Acceptance of gifts; uses; contributions for charitable purposes;gifts not invalidated by uncertainty of beneficiaries; rule againstperpetuities inapplicable.

NRS 452.180 Misrepresentationsconcerning endowment care fund; penalties; investigation by Administrator;applicability.

NRS 452.200 Liabilityand penalty for unauthorized use or investment of funds.

 

Mausoleums, Vaults and Crypts

NRS 452.210 Constructionof mausoleum, vault or crypt: Adoption and enforcement of regulations of StateBoard of Health; approval of plans and specifications.

NRS 452.220 Requirementsfor construction of crypt or catacomb.

NRS 452.230 Supervisionof construction: Inspector; final certificate.

NRS 452.235 Certificateof occupancy required before use.

NRS 452.240 Removalof bodies when structure becomes danger to public health; payment of expensesof reinterment.

NRS 452.250 Depositof money required by NRS 452.120.

NRS 452.270 Penalty.

 

Miscellaneous Provisions

NRS 452.285 Inalienabilityof lot or plat transferred from nonprofit corporation to individual holders;release of interest; restrictions on interment.

NRS 452.300 Unlawfulto make or open road through cemetery or deposit material within cemeterywithout consent; penalties.

NRS 452.305 Unlawfulto damage or destroy property in cemetery or disturb contents of grave, tomb orcrypt; penalty; restitution; civil liability.

NRS 452.3055 Unlawfulto remove objects from cemetery without consent or to possess or traffic inobjects unlawfully removed; penalty; restitution; civil liability; exceptions.

 

Operation of Business

NRS 452.310 Certificateof authority: Requirement; application and supporting documents; filing fee andother fees; provision of information to Administrator.

NRS 452.330 Contentof financial statement.

NRS 452.340 Certificateof authority: Issuance; duration.

NRS 452.350 Regulationsof cemetery authority.

NRS 452.360 Mapof cemetery: Requirements; content; inspection.

NRS 452.410 Certificateof occupancy required before sale of crypt or niche; exceptions.

NRS 452.590 Acquisitionof existing cemetery authority: Requirements and fees for certificate ofapproval.

 

Violations

NRS 452.610 Penalty.

CEMETERIES FOR PETS

NRS 452.640 Definitions.

NRS 452.645 Applicabilityof provisions.

NRS 452.650 Adoptionof local ordinances.

NRS 452.655 Dedicationof property for use as cemetery: Procedure; effect.

NRS 452.660 Dedicationof property for use as cemetery: Removal of dedication.

NRS 452.665 Dedicationof property for use as cemetery: Priority over encumbrances.

NRS 452.670 Prerequisitesto operation of cemetery.

NRS 452.675 Restrictionon operation of crematory.

NRS 452.680 Authorityof cemetery authority to dispose of remains when other arrangements have notbeen made; notice of authority.

NRS 452.685 Trustfund for endowment care: Requirements for deposit.

NRS 452.690 Trustfund for endowment care: Disposition of money received by or on behalf ofcemetery authority.

NRS 452.695 Trustfund for endowment care: Receipt of contributions; purposes and validity offund and contributions.

NRS 452.700 Trustfund for endowment care: Exemption from process of law.

NRS 452.705 Trustfund for endowment care: Minimum sums.

NRS 452.710 Trustfund for endowment care: Trustees.

NRS 452.715 Trustfund for endowment care: Administration.

NRS 452.720 Trustfund for endowment care: Use; deposit and investments; submission of annualfinancial statement.

NRS 452.725 Additionalcontributions to cemetery authority in trust: Receipt; use; purposes; validity.

NRS 452.730 Postingand inspection of sign indicating endowment care.

NRS 452.735 Unlawfulacts; investigation by Administrator.

NRS 452.740 Violations:Liability; penalty.

_________

CEMETERIES FOR HUMANS

General Provisions

NRS 452.001 Applicabilityof provisions. The provisions of NRS 452.001 to 452.610, inclusive:

1. Except NRS452.002, 452.030 and 452.300, do not apply to a person maintaininga cemetery but not operating as a cemetery authority on July 5, 1971.

2. Do not apply to cemeteries containing the remainsof pets only.

(Added to NRS by 1971, 2077; A 1987, 1270; 1993,2754; 2003, 326)

NRS 452.002 Adverseuse by public presumptive evidence of dedication as public cemetery. The uninterrupted use by the public of land for a burialground for 5 years, with the consent of the owner and without a reservation ofhis rights, is presumptive evidence of his intention to dedicate it to thepublic for that purpose.

(Added to NRS by 1971, 808)

NRS 452.003 Definitions. As used in NRS 452.001to 452.610, inclusive, unless thecontext otherwise requires, the words and terms defined in NRS 452.004 to 452.019, inclusive, have the meaningsascribed to them in those sections.

(Added to NRS by 1971, 2061; A 1987, 1270; 1993,2607, 2754; 1995, 723; 2005,500)

NRS 452.004 Administratordefined. Administrator means the Commissionerof Insurance.

(Added to NRS by 1971, 2061)

NRS 452.0055 Boarddefined. Board means the Nevada StateFuneral Board.

(Added to NRS by 1993, 2607; A 2003, 1280)

NRS 452.007 Buyerdefined. Buyer means the purchaser of aprepaid contract, as that term is defined in NRS689.475.

(Added to NRS by 1971, 2062; A 1987, 1270)

NRS 452.0075 Cemeterydefined. Cemetery means any enclosure orplot of land that is or may be used for the burial of the dead and includes anindividual plot.

(Added to NRS by 2005, 499)

NRS 452.008 Cemeteryauthority defined. Cemetery authority meansany individual, partnership, corporation, association or cemetery districtowning or controlling cemetery lands or property and engaged in the operationof a cemetery business in this state.

(Added to NRS by 1971, 2062)

NRS 452.012 HealthDivision defined. Health Division means theHealth Division of the Department of Health and Human Services.

(Added to NRS by 1971, 2062; A 1973, 1406)

NRS 452.018 Salescommission defined. Sales commission meansthat portion of the purchase price paid to or retained by the seller ascompensation in connection with the sale of a prepaid contract.

(Added to NRS by 1971, 2062)

NRS 452.019 Sellerdefined. Seller means any person selling aprepaid contract.

(Added to NRS by 1971, 2062)

NRS 452.025 Regulationsof Administrator. The Administrator may adoptsuch regulations as may be necessary to carry out the purposes and provisionsof NRS 452.001 to 452.610, inclusive, which relate toendowment care.

(Added to NRS by 1971, 2065; A 1993, 2608, 2754;1995, 723)(Substituted in revision for NRS 452.400)

NRS 452.026 Regulationsof Board. The Board may adopt reasonable regulations,suitably designed to protect the public, for those aspects of the operation ofa cemetery which are not governed by the regulations of the Commissioner ofInsurance pertaining to endowment care.

(Added to NRS by 1993, 2607)

NRS 452.027 Cooperationand exchange of information between Administrator and Board. The Administrator and the Board shall cooperate in the performanceof their respective duties pursuant to this chapter and shall exchange anyinformation, statistics or data in their records that is necessary to carry outthose duties.

(Added to NRS by 1993, 2607)

Maintenance and Endowment Care of Cemetery

NRS 452.030 Ownerto keep cemetery in orderly condition; authority of board of countycommissioners. Every owner of a cemetery shallkeep the same in an orderly condition, and authority is conferred on the boardof county commissioners of each county to make such rules as will carry out theintent of this section.

[3:166:1913; 1919 RL p. 2644; NCL 977]

NRS 452.050 Authorityto provide endowment care; permit from Administrator; exempt cemeteries;handling of funds.

1. Every cemetery authority operating a cemetery whichis not exempt pursuant to subsection 2 shall place its cemetery under endowmentcare and establish, maintain and operate an endowment care fund after havingfirst applied for and received a permit from the Administrator.

2. A cemetery is exempt from the provisions ofsubsection 1 if:

(a) It was maintained as a cemetery on July 1, 1971; or

(b) It is owned and operated by a governmental agency,church or benevolent or fraternal organization not operated for profit.

Nothingcontained in this subsection shall prohibit any cemetery authority from electingto come under the provisions of subsection 1.

3. Endowment care and special care funds may becommingled for investment and the income therefrom shall be divided between theendowment care and special care funds in the proportion that each fund contributedto the principal sum invested. The funds shall be held in the name of thecemetery authority.

[1:138:1953](NRS A 1961, 116; 1971, 2073)

NRS 452.060 Investmentof principal of funds: Disposition of income; separate records for fundsrequired; creation of reserve to replace loss of principal.

1. The principal of all funds for endowment care shallbe invested and the income only used for the care, maintenance andembellishment of the cemetery, in accordance with the provisions of law and theresolutions, bylaws, rules and regulations or other actions or instruments ofthe cemetery authority, and for no other purpose. Endowment and special carefunds shall be maintained separate and distinct from all other funds and thetrustees shall keep separate records thereof.

2. The trustee of the endowment care fund shall createa reserve from which principal losses may be replaced by setting aside areasonable percentage of the income from the fund.

[2:138:1953]

NRS 452.070 Authoritymay collect fee from purchaser of plot for maintenance of cemetery. The cemetery authority may from time to time adopt plansfor the general care, maintenance and embellishment of its cemetery, and chargeand collect from all subsequent purchasers of plots such reasonable sum as, inthe judgment of the cemetery authority, will aggregate a fund, the reasonableincome from which will provide care, maintenance and embellishment.

[3:138:1953]

NRS 452.080 Agreementfor endowment care. Upon payment of the purchaseprice and the amount fixed as a proportionate contribution for endowment care,there may be included in the deed of conveyance or by separate instrument anagreement to use the income from such endowment care fund for the care, maintenanceand embellishment, in accordance with the plan adopted, of the cemetery and itsappurtenances to the proportionate extent the income received by the cemeteryauthority from the contribution will permit.

[4:138:1953]

NRS 452.090 Agreementconcerning maintenance of plot. Upon the applicationof an owner of any plot, and upon the payment by him of the amount fixed as areasonable and proportionate contribution for endowment care a cemetery authoritymay enter into an agreement with him to use the income from such fund for thecare of his plot and its appurtenances.

[5:138:1953]

NRS 452.100 Trusteesof endowment care fund: Appointment; right of director to serve; limitation oncompensation; appointment of bank or trust company as sole trustee.

1. The cemetery authority may appoint a board oftrustees of not less than three in number as trustees of its endowment carefund. The members of the board of trustees shall hold office subject to thedirection of the cemetery authority.

2. The directors of a cemetery authority, if any, maybe the trustee of its endowment care fund. When the fund is in the care of thedirectors as a board of trustees, the secretary of the cemetery authority shallact as its secretary and keep a true record of all of its proceedings.

3. No sum in excess of 5 percent of the income derivedfrom the fund in any year shall be paid as compensation to the board oftrustees for its services as trustee.

4. In lieu of the appointment of a board of trusteesof its endowment care fund, any cemetery authority may appoint as sole trusteeof its endowment care fund any bank or trust company qualified under the lawsof the State of Nevada to engage in the trust business.

[6:138:1953]

NRS 452.110 Bequeststo fund; fund and contributions for charitable purposes; gifts not invalidatedby uncertainty of beneficiaries; fund not subject to rule against perpetuities.

1. A cemetery authority which has established anendowment care fund may take, receive and hold as a part of or incident to thefund any property, real, personal or mixed, bequeathed, devised, granted, givenor otherwise contributed to it for its endowment care fund.

2. The endowment care fund and all payments orcontributions to it are hereby expressly permitted as and for charitable andeleemosynary purposes. Endowment care is a provision for the discharge of aduty due from the persons contributing to the persons interred and to beinterred in the cemetery, and a provision for the benefit and protection of thepublic by preserving and keeping cemeteries from becoming unkept and places ofreproach and desolation in the communities in which they are situated.

3. No payment, gift, grant, bequest or othercontribution for general endowment care is invalid by reason of anyindefiniteness or uncertainty of the persons designated as beneficiaries, noris the fund or any contribution to it invalid as violating any law againstperpetuities or the suspension of the power of alienation of title to property.

[7:138:1953]

NRS 452.120 Endowmentcare cemetery defined; requirements for deposit.

1. An endowment care cemetery is one which must havedeposited in its endowment care fund no later than 30 days following the end ofthe month in which the final payment is received for the sale of a grave, lawncrypt space, niche or mausoleum crypt not less than the following amounts forinterment spaces and memorial markers and monuments sold or disposed of:

(a) Five dollars per square foot for each grave space.

(b) Five dollars per square foot for each lawn cryptspace.

(c) Forty dollars for each single niche in acolumbarium or mausoleum.

(d) One hundred twenty-five dollars for each singleadult mausoleum crypt.

(e) One hundred twenty-five dollars for the first adultcrypt of a tandem companion mausoleum crypt.

(f) One hundred dollars for each additional crypt of atandem companion mausoleum crypt.

(g) Sixty dollars for each mausoleum crypt which isless than one-half the size of an adult crypt as measured in cubic feet.

(h) A sum equal to 20 percent of the cost of eachprivately built mausoleum crypt.

(i) Ten dollars per square foot for each lawn spaceniche.

(j) Twelve cents per square inch of top surface facefor each memorial marker and for each foundation for an upright monument.

(k) Twelve cents per square inch of top surface facefor each memorial lawn niche marker.

2. The deposits required by subsection 1 must be madenot later than 30 days after the end of the month in which the final paymentfor any grave, lawn crypt space, niche or crypt is made.

[8:138:1953](NRS A 1971, 2073; 1989, 1088)

NRS 452.130 Additionaldeposit required before disposition of plot.

1. In addition to the requirements of NRS 452.120, any endowment care cemeteryhereafter established shall also have deposited in its endowment care fund ormaintenance fund the additional sum of $25,000 or have deposited such sum in amaintenance fund as required by NRS 452.120before disposing or making a sale of any space specified in NRS 452.120.

2. When the endowment care fund or maintenance fundhas $75,000 on deposit, the initial $25,000 may be withdrawn.

3. The endowment care fund or maintenance fund oncehaving reached $50,000 shall not be decreased below such amount.

[9:138:1953](NRS A 1971, 2073)

NRS 452.140 Nonendowmentcare cemetery defined; endowment care cemetery may contain area withoutendowment care; requirements.

1. A nonendowment care cemetery is one that does notcomply with the provisions of NRS 452.120and 452.130.

2. A cemetery which otherwise complies with NRS 452.120 may be designated an endowmentcare cemetery even though it contains a small section which may be sold withoutendowment care, if the section is separately set off from the remainder of thecemetery and if signs are kept prominently placed around the section designatingthe same as a Nonendowment care section in legible black lettering at least 4inches high. There shall be printed at the head of all contracts, agreements,statements, receipts and certificates of ownership or deeds referring to plotsin the section the phrase Nonendowment care.

3. Subsection 2 applies only to cemeteries existing onJuly 1, 1971.

[10:138:1953](NRS A 1971, 2074)

NRS 452.150 Requirementsfor endowment or nonendowment care cemetery: Posting of signs; heading andcontents; notice of nonendowment care on contracts and publications; revisionand verification of signs and report.

1. Each endowment care cemetery shall post in aconspicuous place in the office or offices where sales are conducted and in aconspicuous place at or near the entrance of the cemetery or its administrationbuilding and readily accessible to the public, a legible sign which shallcontain the following information in the order and manner set forth below:

(a) A heading containing the words Endowment care,which shall appear in a minimum of 48-point black type.

(b) This is an endowment care interment property.

2. Each nonendowment care cemetery shall post in aconspicuous place in the office or offices where sales are conducted and in aconspicuous place at or near the entrance of the cemetery or its administrationbuilding and readily accessible to the public, a legible sign which shallcontain the following information in the order and manner set forth below:

(a) A heading containing the words Nonendowment care.

(b) This is a nonendowment care interment property.

3. There shall be printed at the head of allcontracts, agreements, statements, receipts, literature and other publicationsof nonendowment care cemeteries the following: This institution is operated asa nonendowment care interment property.

4. All the information appearing on the signs andreport filed in the cemetery office shall be revised annually and verified bythe president and secretary, or two officers authorized by the cemeteryauthority.

[11:138:1953]

NRS 452.160 Useof funds; authorized investments; annual financial statements.

1. Endowment care funds must not be used for anypurpose other than to provide, through income only, for the reserves authorizedby law and for the endowment care of the cemetery in accordance with theresolutions, bylaws, rules and regulations or other actions or instruments ofthe cemetery authority.

2. The funds must be invested and reinvested in:

(a) Bonds of the United States;

(b) Bonds of this state or the bonds of other states;

(c) Bonds of counties or municipalities of any state;

(d) With the approval of the Administrator, firstmortgages or first trust deeds on improved real estate;

(e) Deposits in any bank, credit union or savings andloan association that is federally insured or insured by a private insurerapproved pursuant to NRS 678.755; or

(f) With the written approval of the Administrator, anyinvestment which would be proper under the provisions of NRS 164.700 to 164.775, inclusive.

Pendinginvestment as provided in this subsection, such funds may be deposited in anaccount in any savings bank, credit union or savings and loan association whichis qualified to do business in the State of Nevada and which is federallyinsured or insured by a private insurer approved pursuant to NRS 678.755.

3. Each cemetery authority operating an endowment carecemetery shall submit to the Administrator annually, on a form prescribed andadopted by the Administrator, a financial statement of the condition of itsendowment care fund. The statement must be accompanied by a fee of $10. If thestatement is not received by the Administrator, he may, after giving 10 daysnotice, revoke the cemetery authoritys certificate of authority.

[12:138:1953](NRS A 1960, 337; 1971, 2074; 1983,139; 1987, 1270; 1999,1498; 2003, 1982)

NRS 452.170 Endowmentcare fund: Acceptance of gifts; uses; contributions for charitable purposes;gifts not invalidated by uncertainty of beneficiaries; rule againstperpetuities inapplicable.

1. A cemetery authority which has established anendowment care fund may also take and hold any property bequeathed, granted, orgiven to it in trust to apply the principal, or proceeds, or income to eitheror all of the following purposes:

(a) Improvement or embellishment of all or any part ofthe cemetery or any lot in it.

(b) Erection, renewal, repair or preservation of anymonument, fence, building, or other structure in the cemetery.

(c) Planting or cultivation of trees, shrubs or plantsin or around any part of the cemetery.

(d) Special care or ornamenting of any part of anyplot, section or building in the cemetery.

(e) Any purpose or use not inconsistent with thepurpose for which the cemetery was established or is maintained.

2. The sums paid in or contributed to the fundauthorized by this section are hereby expressly permitted as and for acharitable and eleemosynary purpose. Such contributions are a provision for thedischarge of a duty due from the persons contributing to the person or personsinterred or to be interred in the cemetery, and likewise a provision for thebenefit and protection of the public by preserving, beautifying, and keepingcemeteries from becoming unkept and places of reproach and desolation in thecommunities in which they are situated. No payment, gift, grant, bequest, orother contribution for such purpose is invalid by reason of any indefinitenessor uncertainty of the persons designated as beneficiaries in the instrumentscreating the fund, nor is the fund or any contribution to it invalid asviolating any law against perpetuities or the suspension of the power ofalienation of title to property.

[13:138:1953]

NRS 452.180 Misrepresentationsconcerning endowment care fund; penalties; investigation by Administrator;applicability.

1. It is unlawful for a cemetery authority, itsofficers, employees or agents, or a seller or agent certified or licensedpursuant to NRS 689.450 to 689.595, inclusive, to represent that anendowment care fund or any other fund set up for maintaining care is perpetualor permanent, or to sell, offer for sale or advertise any plot under representationthat the plot is under endowment care, before an endowment care fund has beenestablished for the cemetery in which the plot is situated. Any personviolating any of the provisions of NRS452.050 to 452.180, inclusive, ispersonally liable for all damages resulting to any person by reason of suchviolation, and upon conviction thereof is guilty of a misdemeanor.

2. The Administrator, for the purpose of ascertainingthe assets, conditions and affairs of any endowment care cemetery, may examinethe books, records, documents and assets of any endowment care cemeteryoperating, or being organized to operate as such a cemetery, in the State ofNevada, and may make whatever other investigations as may be necessary todetermine that the cemetery is complying fully with the provisions of NRS 452.050 to 452.180, inclusive.

3. If, after an examination or investigation, theAdministrator has just cause to believe that a cemetery granted a permit underthe provisions of NRS 452.050 to 452.180, inclusive, has failed to complywith the provisions and requirements of NRS452.050 to 452.180, inclusive, andany regulations adopted thereunder, he may, after due notice and hearing, if hefinds that the cemetery authority has violated those requirements orregulations, revoke or refuse to renew the permit of that cemetery authorityand refer the violation to the Attorney General to determine if further actionshould be taken under subsection 1.

4. The provisions of NRS 679B.230 to 679B.300, inclusive, apply to any examinationconducted under this section. Unless the context requires that a provisionapply only to insurers, any reference in those sections to insurer must bereplaced by a reference to cemetery authority or the person being examined.

[14:138:1953; A 1955, 290](NRS A 1961, 117; 1967,583; 1971, 2074; 1987, 1270)

NRS 452.200 Liabilityand penalty for unauthorized use or investment of funds. Any member of a board of trustees or any officer ordirector of a corporation or association violating any of the provisions of NRS 452.160 shall be personally liabletherefor, and shall upon conviction thereof be guilty of a misdemeanor.

[2:40:1931;1931 NCL 981.01](NRS A 1967, 583; 1971,2075)

Mausoleums, Vaults and Crypts

NRS 452.210 Constructionof mausoleum, vault or crypt: Adoption and enforcement of regulations of StateBoard of Health; approval of plans and specifications.

1. A person shall not build, construct or erect anymausoleum, vault, crypt or structure intended to hold or contain dead human bodies,which shall be wholly or partially above the surface of the ground, except incompliance with the regulations of the State Board of Health governing theirlocation, materials and construction. The State Board of Health may adopt and,except as provided in subsection 2, the Health Division shall enforce suchregulations.

2. An incorporated city or a county which:

(a) Has a building or public works department; and

(b) Has adopted a nationally recognized building code,entirely or with variations,

shallenforce within its respective city limits or unincorporated areas any regulationspertaining to the construction of mausoleums, vaults, crypts or other similarstructures, as adopted by the State Board of Health under subsection 1, andshall exercise such enforcement, including supervisory control, instead of theHealth Division and any district board of health.

3. Before commencing the building, construction orerection of a mausoleum, vault, crypt or other similar structure, full detailedplans and specifications of the structure shall be presented to the HealthDivision for its examination and approval. The approval of the plans andspecifications of the structure shall be evidenced by a certificate in writingsigned by the State Health Officer.

[1:21:1931; 1931 NCL 4085](NRS A 1963, 964; 1971,2075; 1977, 167)

NRS 452.220 Requirementsfor construction of crypt or catacomb. Allcrypts or catacombs placed in a mausoleum, vault or other burial structure, asdescribed in NRS 452.210, shall be soconstructed that all parts thereof may be readily examined by the HealthDivision, or any other health officer, and such crypts or catacombs, when usedfor the permanent interment of a deceased body or bodies, shall be sohermetically sealed that no offensive odor or effluvia may escape therefrom.

[2:21:1931; 1931 NCL 4085.01](NRS A 1963, 964)

NRS 452.230 Supervisionof construction: Inspector; final certificate.

1. Except as provided in subsection 2 of NRS 452.210, the Health Division shall havesupervisory control over the construction of any mausoleum, vault or crypt, andshall:

(a) See that the approved plans and specifications arein all respects complied with.

(b) Appoint an inspector under whose supervision themausoleum, vault or crypt shall be erected.

(c) Determine the amount of compensation of theinspector. The compensation shall be paid by the person erecting suchmausoleum, vault or crypt.

2. No departure or deviation from the original plansand specifications is permitted except upon approval of the Health Division,evidenced in the same manner as the approval of the original plans andspecifications.

3. A mausoleum, vault, crypt or structure shall not beused to hold any dead body until a final certificate is obtained indicatingcompliance with the plans and specifications as filed. The certificate must besigned either by the State Health Officer for the Health Division or by thehead of the local building or public works department, depending upon whichdivision or department supervised the construction under NRS 452.210.

[3:21:1931; A 1933, 26; 1931 NCL 4085.02](NRS A1963, 964; 1971, 2076; 1977, 168)

NRS 452.235 Certificateof occupancy required before use. A cemeteryauthority shall not use any crypt or niche for the entombment or inurnment ofhuman remains unless a certificate of occupancy has been issued by the StateBoard of Health or the local building or public works department, dependingupon which authority supervised the construction under NRS 452.210, for the occupancy of any suchcrypt or niche.

(Added to NRS by 1971, 2072; A 1993, 2607)

NRS 452.240 Removalof bodies when structure becomes danger to public health; payment of expensesof reinterment.

1. Whenever any mausoleum, vault, crypt or structureheretofore erected, and containing one or more deceased human bodies, shall, inthe opinion of the Health Division, become a menace to public health, any courtof competent jurisdiction may order the person, firm or corporation owning thestructure to remove the deceased body or bodies for interment in some suitablecemetery at the expense of the person, firm or corporation owning suchmausoleum, vault or crypt.

2. If no such person, firm or corporation can be foundin the county where such mausoleum, vault or crypt may be located, then suchremoval and interment shall be at the expense of the cemetery or cemeteryassociation, county, city or town where such mausoleum, vault or crypt may besituated.

[4:21:1931; 1931 NCL 4085.03](NRS A 1963, 965)

NRS 452.250 Depositof money required by NRS 452.120. There shall bedeposited with the board of trustees or board of directors of any cemeterycorporation or association where the mausoleum, vault or crypt is to be erectedthe amount provided for in NRS 452.120.

[5:21:1931; A 1933, 26; 1951, 357](NRS A 1961, 117;1971, 2076)

NRS 452.270 Penalty. Any person, any member of a firm, or any officer ordirector of a corporation failing to comply with each and every provision of NRS 452.210 to 452.250, inclusive, shall be personallyliable therefor, and is guilty of a misdemeanor.

[6:21:1931; 1931 NCL 4085.05](NRS A 1967, 584;1971, 2077)

Miscellaneous Provisions

NRS 452.285 Inalienabilityof lot or plat transferred from nonprofit corporation to individual holders;release of interest; restrictions on interment.

1. Whenever the cemetery lands and property of anynonprofit corporation governed by the provisions of chapter82 of NRS formed for the purpose of procuring and holding lands to be usedexclusively for a cemetery or place of burial of the dead are laid off intolots or plats, and the lots or plats, or any of them, are transferred to individualholders, and after there has been an interment in a lot or plat so transferred,the lot or plat, from the time of the interment, is forever thereafterinalienable, and, upon the death of the holder or proprietor thereof, descendsto the heirs at law of the holder or proprietor, and to their heirs at lawforever. Any one or more of the heirs at law may release to any other of theheirs at law his or their interest in the lot or plat, on such conditions asare agreed on and specified in the release, which must be recorded with thecounty recorder of the county within which the cemetery is situated.

2. The body of any deceased person must not beinterred in such a lot or plat, unless it is the body of a person having, atthe time of his decease, an interest in the lot or plat, or the relative ofsome person having such an interest, or the wife of such a person, or herrelative, except by the consent of all persons having an interest in the lot orplat.

(Added to NRS by 1991, 1316)(Substituted in revisionfor NRS 452.185)

NRS 452.300 Unlawfulto make or open road through cemetery or deposit material within cemeterywithout consent; penalties.

1. Every person who makes or opens any road, orconstructs any railway, turnpike, canal or other public easement over, through,in or upon such part of any cemetery without authority of law or the consent ofthe cemetery authority or owner thereof is guilty of a category E felony andshall be punished as provided in NRS 193.130.

2. Every person who deposits any material in or uponany cemetery without written consent from the owner of the cemetery or thecemetery authority or without a court order is guilty of a category E felonyand shall be punished as provided in NRS193.130.

[1911 C&P 212; RL 6477; NCL 10160](NRS A 2005, 500)

NRS 452.305 Unlawfulto damage or destroy property in cemetery or disturb contents of grave, tomb orcrypt; penalty; restitution; civil liability.

1. A person who:

(a) Willfully destroys, mutilates, defaces or injuresany tomb, monument, gravestone, building or other structure placed in anycemetery;

(b) Willfully destroys, mutilates, defaces or injuresany fence, railing or other work for the protection or ornament of any cemeteryor any tomb, monument, gravestone, or any structure, plat or lot within thecemetery;

(c) Willfully destroys, cuts, breaks or injures anytree, shrub or plant within the limits of any cemetery; or

(d) Willfully disturbs the contents of any grave, tombor crypt in a cemetery,

is guilty ofa category E felony and shall be punished as provided in NRS 193.130. In addition to any otherpenalty, the court shall order the person to pay restitution to the owner ofthe cemetery, cemetery authority or board of county commissioners of the countyin which the cemetery is located, as appropriate, including payment of anycosts to reinter or redeposit the contents of any grave, tomb or crypt thatwere removed or disturbed by the person.

2. Any money paid for restitution pursuant tosubsection 1 must be applied by the trustees, owner of the cemetery, cemeteryauthority or board of county commissioners of the county in which the cemeteryis located, as appropriate, to repair or restore the property which wasdestroyed or injured and to conduct any reinterment or redeposit for whichcosts were ordered pursuant to subsection 1.

3. This section does not relieve any person from civilliability for engaging in an unlawful act pursuant to this section.

(Added to NRS by 1991, 1316; A 2005, 500)

NRS 452.3055 Unlawfulto remove objects from cemetery without consent or to possess or traffic inobjects unlawfully removed; penalty; restitution; civil liability; exceptions.

1. It is unlawful for a person to:

(a) Remove willfully any tomb, monument, gravestone,fencing, building or other structure placed in a cemetery, or any portion ofthe tomb, monument, gravestone, fencing, building or structure, without writtenauthorization from a member of the immediate family or a lineal descendent ofthe deceased, the owner of the cemetery or cemetery authority, the board ofcounty commissioners of the county where the cemetery is located or a courtorder;

(b) Possess any tomb, monument, gravestone, fencing,building or other structure removed from a cemetery, or any portion of thetomb, monument, gravestone, fencing, building or structure, if the person knowsit has been unlawfully removed from a cemetery; or

(c) Sell, offer or attempt to sell or otherwisetransfer or dispose of any tomb, monument, gravestone, fencing, building orother structure placed in a cemetery, or any portion of the tomb, monument,gravestone, fencing, building or structure, if the person knows it has beenunlawfully removed from a cemetery.

2. A person who violates any provision of subsection 1is guilty of a category E felony and shall be punished as provided in NRS 193.130. In addition to any otherpenalty, the court shall order the person to pay restitution to the owner ofthe cemetery, the cemetery authority or the board of county commissioners ofthe county in which the cemetery is located, as appropriate.

3. A person who is paid money for restitution pursuantto subsection 2 shall use the money to repair or restore the property that wasremoved from the cemetery.

4. This section does not relieve any person from civilliability for engaging in an unlawful act pursuant to this section.

5. The provisions of this section do not apply to aperson acting in the course of a medical or archeological study or criminalinvestigation or in carrying out the professional mortuary duties of theperson.

(Added to NRS by 2005, 499)

Operation of Business

NRS 452.310 Certificateof authority: Requirement; application and supporting documents; filing fee andother fees; provision of information to Administrator.

1. No person may engage in the business of operating acemetery in this state without first obtaining a certificate of authority fromthe Board.

2. Applications for a certificate of authority tooperate a cemetery must be filed with the Board. Each application must beaccompanied by:

(a) A filing fee of $1,000 and any other fees relatedto the application. No part of the fees is refundable.

(b) A copy, certified by the proper officials, of the:

(1) Articles of incorporation, if any.

(2) Bylaws of the corporation, if any.

(3) Application to the city or county planningcommission for a use permit or the rezoning for the proposed cemetery.

(4) Land use or zoning permit.

(5) Declaration of dedication of land tocemetery purposes.

(6) Deed, contract of purchase or other documentwhich provides the applicant with merchantable title to the land dedicated.

(7) Endowment care trust fund agreement executedby the proper officers of the cemetery authority.

(c) A statement, executed by the proper officers of theapplicant, setting forth:

(1) If the applicant is a corporation, the namesand addresses of the board of directors and officers.

(2) If the applicant is not a corporation, thenames and addresses of the natural persons in charge.

(3) The names and addresses of the trustees ofthe endowment care fund.

(4) The name and address of the person in chargeof sales.

Thestatement must contain a description of the general character, experience andfitness to engage in the cemetery business for each person named.

(d) A complete, detailed and audited financialstatement showing assets, liabilities and reserve.

(e) An itemized statement of all estimated receipts andexpenditures for the succeeding 2-year period or such other period as may berequired by the Board.

(f) A map of the proposed cemetery in such detail andsize as may be required by the Board.

(g) A statement of the proposed plan of operation insuch detail as may be required by the Board.

(h) A statement of the amount deposited in theendowment care fund and the type of investment made of such amount.

(i) A statement from the depository showing the depositin the endowment care fund of the amount required by NRS 452.120 and 452.130.

(j) Such other information as may be required bywritten notice from the Board.

3. Upon request, the Board shall provide to theAdministrator a copy of the following information contained in an applicationfor a certificate of authority filed with the Board pursuant to this section:

(a) The endowment care trust fund agreement;

(b) The names and addresses of the trustees of theendowment care fund; and

(c) The statements described in paragraphs (h) and (i)of subsection 2.

(Added to NRS by 1971, 2063; A 1993, 2607; 2003, 1280)

NRS 452.330 Contentof financial statement.

1. If the applicant is a new corporation, thefinancial statement required by NRS 452.310shall designate the amount of stock subscribed, the consideration paid for allstock issued and the amount of promotional stock involved.

2. If the applicant has had prior experience in thecemetery business, the financial statement required by NRS 452.310 shall include complete profitand loss statements for the preceding 3 years or, if the applicant has been insuch business for less than 3 years, then for such period.

(Added to NRS by 1971, 2064)

NRS 452.340 Certificateof authority: Issuance; duration.

1. If the Board finds that the proposed cemeteryauthority has in good faith complied with all lawful requirements, it shallwithin 30 days issue a certificate of authority for the operation of acemetery.

2. The certificate of authority is valid for 6 monthsfrom the date of issuance, and if the cemetery authority has not begunoperations within that time the certificate expires unless the Board has, forgood cause, extended the period. No such extension may be given for more than 6months from the date of extension.

(Added to NRS by 1971, 2064; A 1993, 2608)

NRS 452.350 Regulationsof cemetery authority. A cemetery authoritymay:

1. Adopt, amend and enforce rules and regulations forthe use, care, control, management, restriction and protection of its property;

2. Restrict and limit the use of all property withinits cemetery;

3. Regulate the uniformity of erections within itscemetery;

4. Regulate, prohibit or remove monuments, effigiesand structures within any portion of its cemetery;

5. Prohibit the introduction of plants and shrubswithin its cemetery;

6. Regulate or prohibit, for good cause, the use ofany portion of its cemetery for interment, entombment or inurnment; and

7. Regulate the conduct of persons and preventimproper assemblages within its cemetery.

(Added to NRS by 1971, 2065)

NRS 452.360 Mapof cemetery: Requirements; content; inspection.

1. A cemetery authority, when additional property isrequired for interment, entombment or inurnment purposes, shall make mapsshowing:

(a) If land, the location of graves, monuments,markers, memorials, vaults, crypts, thoroughfares and plots, with descriptivenames where applicable.

(b) If a mausoleum, crematory or columbarium, thelocation of halls, rooms, corridors, elevations and other divisions, with descriptivenames where applicable.

2. The maps required by subsection 1 shall:

(a) Be kept on cemetery land in an office of thecemetery authority.

(b) Open to inspection by authorized and interestedpersons.

(c) Show and facilitate the location of all bodies orhuman remains interred, entombed or inurned in the cemetery.

(d) Show the name of the owner of each lot, vault,crypt, niche or other repository in the cemetery, mausoleum or columbarium.

(Added to NRS by 1971, 2065)

NRS 452.410 Certificateof occupancy required before sale of crypt or niche; exceptions.

1. Except as may otherwise be specifically authorizedin writing by the Administrator, after the Health Divisions written approvalof plans and specifications for the construction of a mausoleum or columbarium,no cemetery authority or person on behalf of such cemetery authority shallsell, offer for sale, contract to sell or negotiate the sale of a crypt orniche in any such advertised or projected structure before receiving acertificate of occupancy, unless the cemetery authority:

(a) Provides a bond, if deemed necessary by theAdministrator, in favor of the State of Nevada in an amount which is sufficientto cover the amount of sales commission that has been received from the buyeruntil the structure is completed and complies with paragraphs (c) and (d) ofthis subsection; or

(b) Is able to provide a certificate of ownership forexisting crypts or niches of comparable value to the one sold and includes aprovision in each contract of sale that the purchaser has the right of exchangefor an existing crypt or niche of comparable value; and

(c) Deposits the net proceeds, remaining after paymentof the sales commission, collected on the sale of such crypts or niches, into atrust for the purpose of the construction of the projected or advertisedmausoleum or columbarium; and

(d) Has provisions for satisfactory temporaryentombment or interment, acceptable to the contract purchaser or therepresentative of the deceased contract beneficiary, pending completion ofconstruction and delivery of the approved crypt or niche, when sold byreference to construction plans and specifications, in accordance with theterms of the sales contract.

2. Each contract for the sale of a mausoleum crypt orniche before a certificate of occupancy is obtained shall contain a provisionsubstantially stating: If the seller at any time finds himself unable tofulfill this agreement owing to an act of God, strike, riot, order of civil ormilitary authority or to any other unforeseen contingency, he shall return tothe purchaser all moneys that may have been paid hereunder, and this agreementthereupon shall be void.

(Added to NRS by 1971, 2065)

NRS 452.590 Acquisitionof existing cemetery authority: Requirements and fees for certificate ofapproval.

1. A person who proposes to purchase or acquirecontrol of an existing cemetery authority, either by purchase of theoutstanding capital stock of a cemetery authority or the interest of the owneror owners, and thereby to change the control of the cemetery authority, shallfirst make application to the Board for a certificate of approval of theproposed change of control in the cemetery authority.

2. The application must contain the name and addressof the proposed new owners, and the Board may only issue a certificate ofapproval after it is reasonably satisfied that the proposed new owners arequalified by character, experience and business and financial reputability andresponsibility to control and operate the cemetery in a suitable and propermanner, and that the interest of the public generally will not be jeopardizedby the proposed change in ownership and management. The Board shall not issue acertificate of approval without the approval of the Administrator.

3. The application must be accompanied by a filing andinvestigation fee of $250 and any other fees related to the application. Nopart of the fees is refundable.

(Added to NRS by 1971, 2071; A 1993, 2609; 2003, 1281)

Violations

NRS 452.610 Penalty. In addition to any other penalty provided for in NRS 452.001 to 452.610, inclusive, any person who violatesany provision of NRS 452.001 to 452.610, inclusive, or any regulationadopted or administrative order entered pursuant to those sections, for which agreater penalty is not otherwise provided by law, is guilty of a misdemeanor.

(Added to NRS by 1971, 2072; A 1993, 2754; 2003, 1282)

CEMETERIES FOR PETS

NRS 452.640 Definitions. As used in NRS 452.640to 452.740, inclusive, unless thecontext otherwise requires:

1. Administrator means the Commissioner ofInsurance.

2. Cemetery authority means a person who owns orcontrols any real property dedicated for use as a cemetery for pets pursuant toNRS 452.655, and who operates a cemeteryfor pets on that property.

(Added to NRS by 1993, 2749)

NRS 452.645 Applicabilityof provisions. The provisions of:

1. NRS 452.650to 452.700, inclusive, do not apply tocemeteries containing human remains only.

2. NRS 452.655to 452.700, inclusive, do not apply tothe operation of a cemetery for pets existing on October 1, 1993, unless theproperty on which the cemetery is located is dedicated for use as a cemeteryfor pets pursuant to NRS 452.655.

(Added to NRS by 1993, 2749)

NRS 452.650 Adoptionof local ordinances. The governing body of acounty, city or town may adopt such ordinances for the maintenance andoperation of cemeteries for pets, and for the interment, inurnment andentombment of pets, as it deems appropriate for the public health, safety orwelfare. Such an ordinance must not conflict with the provisions of NRS 452.655 to 452.700, inclusive.

(Added to NRS by 1993, 2752)

NRS 452.655 Dedicationof property for use as cemetery: Procedure; effect.

1. The owner of real property may dedicate any portionof the property for use as a cemetery for pets by recording an acknowledgeddeclaration of that dedication, which must specify the period for which thededication is made, with the county recorder of the county in which theproperty is located.

2. Except as otherwise provided in subsection 3,property dedicated for use as a cemetery for pets must be used exclusively forthat purpose until the dedication is removed by court order.

3. Nothing in this section prohibits the interment, inproperty dedicated for use as a cemetery for pets, of the cremated remains of aperson with the remains of his predeceased pet.

(Added to NRS by 1993, 2750)

NRS 452.660 Dedicationof property for use as cemetery: Removal of dedication. The owner of property dedicated for use as a cemetery forpets may petition the district court of the judicial district where theproperty is located for the removal of that dedication. The district courtshall remove the dedication if it determines, after notice and hearing, that:

1. No interments of pets were made in, or allinterments of pets have been removed from, the dedicated property; and

2. The owner of the property has received writtenauthorization from the persons whose pets have been interred in the cemetery,or their successors, to remove the dedication from their respective plots or todisinter their respective pets for removal to another location.

(Added to NRS by 1993, 2750)

NRS 452.665 Dedicationof property for use as cemetery: Priority over encumbrances. The dedication of property for use as a cemetery for petspursuant to NRS 452.655 is not defeatedor otherwise affected by, and has priority over:

1. Any lien, mortgage or other encumbrance whichattaches to the property:

(a) After the dedication; or

(b) Before the dedication, if the holder of the lien,mortgage or other encumbrance consents in writing to the subordination of hisinterest in the property; and

2. Any sale of the property to enforce such a lien,mortgage or other encumbrance.

(Added to NRS by 1993, 2750)

NRS 452.670 Prerequisitesto operation of cemetery. A person shall notoperate a cemetery for pets unless:

1. The trust fund for the endowment care of thecemetery contains a principal sum of not less than that amount requiredpursuant to NRS 452.705.

2. The cemetery is located on not less than 5 acres ofreal property which:

(a) Is dedicated for use as a cemetery for petspursuant to NRS 452.655; and

(b) Is not subject to any liens, mortgages or otherencumbrances, except those which are subordinate to the dedication of theproperty for use as a cemetery for pets.

(Added to NRS by 1993, 2751)

NRS 452.675 Restrictionon operation of crematory.

1. A person shall not operate a crematory for petsunless he is a cemetery authority who:

(a) Also holds a certificate of authority issuedpursuant to NRS 452.340; and

(b) Operates the crematory on the property to whichthat certificate of authority relates.

2. The provisions of this section do not apply to asociety:

(a) Formed for the purpose of preventing cruelty toanimals as described in NRS 574.010; and

(b) Which operates a shelter for animals.

(Added to NRS by 1993, 2751)

NRS 452.680 Authorityof cemetery authority to dispose of remains when other arrangements have notbeen made; notice of authority. A cemetery authority:

1. May dispose of the remains of any pet which hasbeen left for more than 7 days at the cemetery, if arrangements have not beenmade with the cemetery authority for the disposition of the pet.

2. Shall post a notice, in a conspicuous place on thegrounds of the cemetery, apprising the public of the provisions of subsection1.

(Added to NRS by 1993, 2751)

NRS 452.685 Trustfund for endowment care: Requirements for deposit.

1. A cemetery authority shall, before the interment,inurnment or entombment of a pet, require a deposit for the trust fund for theendowment care of the cemetery, in addition to any fee charged for theinterment, inurnment or entombment.

2. The deposit for the trust fund for the endowmentcare of the cemetery must be set by the cemetery authority in an amount whichis not less than:

(a) For each grave, $5 per square foot.

(b) For the first entombment in a single, companion orcommunal crypt, $35, and for each additional entombment in the same crypt, $20.

(c) For the first inurnment in a single, companion orcommunal niche, $15, and for each additional inurnment in the same niche, $10.

(Added to NRS by 1993, 2750)

NRS 452.690 Trustfund for endowment care: Disposition of money received by or on behalf ofcemetery authority. Any money received by oron behalf of a cemetery authority relating to the interment, inurnment orentombment of a pet must be applied to pay the deposit required by NRS 452.685 before the remainder may beused for any other purpose. The cemetery authority shall place the deposit intoa trust fund for the endowment care of the cemetery.

(Added to NRS by 1993, 2750)

NRS 452.695 Trustfund for endowment care: Receipt of contributions; purposes and validity offund and contributions.

1. A cemetery authority may receive and hold as a partof or incident to its trust fund for the endowment care of the cemetery anyreal or personal property bequeathed, devised, granted, given or otherwisecontributed to it for the trust fund.

2. The trust fund and all payments or contributions toit shall be deemed to be for charitable and eleemosynary purposes, and theendowment care of the cemetery for pets shall be deemed to be in discharge of aduty due from the persons contributing to the trust fund, and for the benefitand protection of the public health and welfare by preserving and keepingcemeteries for pets from becoming unkempt and places of reproach and desolationin the communities in which they are situated.

3. No payment, gift, grant, bequest or other contributionfor the endowment care of a cemetery for pets is invalid by reason of anyindefiniteness or uncertainty in the designation of the beneficiaries, nor isthe fund or any contribution to it invalid as violating any law againstperpetuities or the suspension of the power of alienation of title to property.

(Added to NRS by 1993, 2751)

NRS 452.700 Trustfund for endowment care: Exemption from process of law. In the absence of fraud, any money in a trust fund for theendowment care of a cemetery for pets held pursuant to NRS 452.690 is exempt from attachment, garnishmentor other process of law for the payment of any debt or liability of a cemeteryauthority, the person depositing the money or the successor of such a person.

(Added to NRS by 1993, 2751)

NRS 452.705 Trustfund for endowment care: Minimum sums.

1. Each trust fund for the endowment care of acemetery for pets must contain a principal sum of not less than $25,000.

2. When the trust fund has not less than $75,000 ondeposit, the initial $25,000 may be withdrawn.

3. The trust fund once having reached $50,000 may notbe decreased below that amount.

(Added to NRS by 1993, 2754)

NRS 452.710 Trustfund for endowment care: Trustees.

1. A cemetery authority may appoint a board oftrustees of not less than three in number as trustees of its trust fund for theendowment care of the cemetery. The members of the board of trustees holdoffice subject to the direction of the cemetery authority.

2. The directors of a cemetery authority, if any, maybe the trustees of its trust fund. When the fund is in the care of thedirectors as a board of trustees, the secretary of the cemetery authority shallact as its secretary and keep a true record of all of its proceedings.

3. No sum in excess of 5 percent of the income derivedfrom the fund in any year may be paid as compensation to the board of trusteesfor its services.

4. In lieu of the appointment of a board of trusteesof its trust fund for the endowment care of the cemetery, a cemetery authoritymay appoint as sole trustee of the fund any bank or trust company qualifiedpursuant to the laws of this state to engage in the trust business.

(Added to NRS by 1993, 2752)

NRS 452.715 Trustfund for endowment care: Administration.

1. The principal of all trust funds for the endowmentcare of a cemetery must be invested and the income only used for the care,maintenance and embellishment of the cemetery, in accordance with theprovisions of law and the resolutions, bylaws, rules and regulations or otheractions or instruments of the cemetery authority, and for no other purpose. Thetrust funds must be maintained separate and distinct from all other funds andthe trustees shall keep separate records thereof.

2. The trustee of the trust fund shall create areserve from which principal losses may be replaced by setting aside areasonable percentage of the income from the fund.

(Added to NRS by 1993, 2752)

NRS 452.720 Trustfund for endowment care: Use; deposit and investments; submission of annualfinancial statement.

1. Money held in trust for the endowment care of acemetery for pets must not be used for any purpose other than to provide,through income only, for the reserves authorized by law and for the endowmentcare of the cemetery in accordance with the resolutions, bylaws, rules andregulations or other actions or instruments of the cemetery authority.

2. The money must be invested and reinvested in:

(a) Bonds of the United States;

(b) Bonds of this state or the bonds of other states;

(c) Bonds of counties or municipalities of any state;

(d) With the approval of the Administrator, firstmortgages or first trust deeds on improved real estate;

(e) Deposits in any bank, credit union or savings andloan association that is federally insured or insured by a private insurerapproved pursuant to NRS 678.755; or

(f) With the written approval of the Administrator, anyinvestment which would be proper under the provisions of NRS 164.700 to 164.775, inclusive.

Pendinginvestment as provided in this subsection, such money may be deposited in anaccount in any savings bank, credit union or savings and loan association whichis qualified to do business in this state and which is federally insured orinsured by a private insurer approved pursuant to NRS 678.755.

3. Each cemetery authority shall annually submit tothe Administrator, on a form prescribed and adopted by the Administrator, afinancial statement of the condition of its trust fund for the endowment careof the cemetery. The statement must be accompanied by a fee of $10. If thestatement is not received by the Administrator, he may, after giving 10 daysnotice, revoke the cemetery authoritys certificate of authority.

(Added to NRS by 1993, 2753; A 1999, 1499; 2003, 1983)

NRS 452.725 Additionalcontributions to cemetery authority in trust: Receipt; use; purposes; validity.

1. A cemetery authority may also take and hold anyproperty bequeathed, granted, or given to it in trust and apply the principal,or proceeds, or income from the trust to either or all of the followingpurposes:

(a) Improvement or embellishment of all or any part ofthe cemetery or any lot in it.

(b) Erection, renewal, repair or preservation of anymonument, fence, building or other structure in the cemetery.

(c) Planting or cultivation of trees, shrubs or plantsin or around any part of the cemetery.

(d) Special care or ornamenting of any part of anyplot, section or building in the cemetery.

(e) Any purpose or use not inconsistent with thepurpose for which the cemetery was established or is maintained.

2. The sums paid in or contributed to the fundauthorized by this section are hereby expressly permitted as and for acharitable and eleemosynary purpose. Such contributions are a provision for thedischarge of a duty due from the persons contributing to the person or personsinterred or to be interred in the cemetery, and likewise a provision for thebenefit and protection of the public by preserving, beautifying and keepingcemeteries from becoming unkept and places of reproach and desolation in thecommunities in which they are situated.

3. No payment, gift, grant, bequest or othercontribution for such a purpose is invalid by reason of any indefiniteness oruncertainty of the persons designated as beneficiaries in the instrumentscreating the fund, nor is the fund or any contribution to it invalid asviolating any law against perpetuities or the suspension of the power ofalienation of title to property.

(Added to NRS by 1993, 2752)

NRS 452.730 Postingand inspection of sign indicating endowment care.

1. Each cemetery for pets shall post in a conspicuousplace in each office where sales are conducted and at or near the entrance ofthe cemetery or its administration building if readily accessible to thepublic, a legible sign containing the following information in the order andmanner set forth below:

(a) A heading with the words Endowment care appearingin a minimum of 48-point black type.

(b) A statement that the cemetery is endowment careinterment property.

2. The president and secretary of the cemetery or twoofficers authorized by the cemetery authority shall annually inspect each signto ensure compliance with this section.

(Added to NRS by 1993, 2754)

NRS 452.735 Unlawfulacts; investigation by Administrator.

1. It is unlawful for a cemetery authority, itsofficers, employees or agents, or a seller or agent certified or licensedpursuant to NRS 689.450 to 689.595, inclusive, to:

(a) Represent that a trust fund for the endowment careof the cemetery is perpetual or permanent; or

(b) Sell, offer for sale or advertise any plot underrepresentation that the plot is under endowment care,

before atrust fund for the endowment care of the cemetery has been established for thecemetery in which the plot is situated.

2. The Administrator, for the purpose of ascertainingthe assets, conditions and affairs of a cemetery for pets, may examine thebooks, records, documents and assets of a cemetery for pets operating, or beingorganized to operate as such a cemetery, in this state and may make any otherinvestigations as may be necessary to determine that the cemetery is complyingfully with the provisions of NRS 452.705to 452.740, inclusive.

3. The provisions of NRS 679B.230 to 679B.300, inclusive, apply to any examinationconducted under this section. Unless the context requires that a provisionapply only to insurers, any reference in those sections to insurer must bereplaced by a reference to cemetery authority or the person being examined.

(Added to NRS by 1993, 2753)

NRS 452.740 Violations:Liability; penalty. Any person violating anyof the provisions of NRS 452.710 to 452.725, inclusive, or 452.735 is personally liable for theviolation and is guilty of a misdemeanor.

(Added to NRS by 1993, 2754)

 


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