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2021 South Dakota Codified Laws
Title 9 - Municipal Government
Chapter 32 - Sanitation And Health Measures
Section 9-32-18 - Perpetual care trust fund--Crediting of income.
Universal Citation: SD Codified L § 9-32-18 (2021)
9-32-18. Perpetual care trust fund--Crediting of income.
Payments for perpetual care shall be permanently set aside in a trust fund, and only the income from the trust fund investments shall be used for the care and maintenance of the cemetery. Income from perpetual care investments shall be credited to the cemetery maintenance account as maintained within the municipal general fund. Income received from the sale of burial spaces shall be credited to the cemetery maintenance account.
Source: SL 1971, ch 71, ยง3.
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