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20-17-905. Abandonment — Definition.
Arkansas Code — all titles (historical 2020) · legal_authorities
20-17-905. Abandonment — Definition.
(a) The circuit court of the county may order the removal of the dead from an abandoned cemetery which lies outside the limits of any city of the first class of one hundred thousand (100,000) or more in population.
(b) Notice of the filing of a petition for the removal of the dead from an abandoned cemetery under this section shall be in a newspaper having general circulation in the county where the cemetery is located, and hearing on the petition shall be held not earlier than twenty (20) days following this publication.
(c) Upon the hearing, if the court finds that the cemetery is abandoned as defined in subsection (e) of this section, it shall authorize the removal of the dead to another cemetery for which a permanent maintenance fund has been established as provided in § 20-17-1013.
(d) After removal of the dead from a cemetery pursuant to this section, the petitioners shall file with the court a report that the removal has been done, and thereupon the court shall enter an order declaring the cemetery abandoned for cemetery purposes. Upon the entry of the order, the property shall become subject to taxation like other property.
(e) For the purposes of this section, an “abandoned cemetery” is a cemetery:
(1) For which no permanent maintenance fund as provided in § 20-17-1013 has been established;
(2) Which is not suitably maintained and preserved as a cemetery;
(3) In which there have been no interments for a period of fifteen (15) years; and
(4) Which contains at least six (6) permanent grave markers.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 20-17-905
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:20-17-905
Source file: gov.ar.code.title.20.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 3ea24f2be4b98c00b871058a628a237a0f0cc61709112463f5ad44d0ac3dfec9
Source location: content.xml paragraph 15834
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20-17-905. Abandonment — Definition.
(a) The circuit court of the county may order the removal of the dead from an abandoned cemetery which lies outside the limits of any city of the first class of one hundred thousand (100,000) or more in population.
(b) Notice of the filing of a petition for the removal of the dead from an abandoned cemetery under this section shall be in a newspaper having general circulation in the county where the cemetery is located, and hearing on the petition shall be held not earlier than twenty (20) days following this publication.
(c) Upon the hearing, if the court finds that the cemetery is abandoned as defined in subsection (e) of this section, it shall authorize the removal of the dead to another cemetery for which a permanent maintenance fund has been established as provided in § 20-17-1013.
(d) After removal of the dead from a cemetery pursuant to this section, the petitioners shall file with the court a report that the removal has been done, and thereupon the court shall enter an order declaring the cemetery abandoned for cemetery purposes. Upon the entry of the order, the property shall become subject to taxation like other property.
(e) For the purposes of this section, an “abandoned cemetery” is a cemetery:
(1) For which no permanent maintenance fund as provided in § 20-17-1013 has been established;
(2) Which is not suitably maintained and preserved as a cemetery;
(3) In which there have been no interments for a period of fifteen (15) years; and
(4) Which contains at least six (6) permanent grave markers.
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Arkansas Code — all titles (historical 2020) · legal_authorities
20-17-1013. Permanent maintenance fund generally.
(a)(1)(A) The permanent maintenance fund is a trust fund for the purpose of administration, care, and maintenance of the cemetery, including lots, graves, spaces, crypts, niches, and burial rights.
(B) The principal of the permanent maintenance fund shall be preserved.
(2)(A) The net income generated from the investment of the principal of the permanent maintenance fund shall be paid to and expended by the owners, managers, officers, or directors of the cemetery company exclusively for the care and maintenance of the cemetery, including the payment of taxes and administrative expenses of maintaining the fund.
(B) A cemetery company may add unused net income to the principal of the permanent maintenance fund.
(3) Except as provided in subdivision (a)(4) of this section, the principal of the permanent maintenance fund shall be invested and remain invested in securities and funds permitted by the laws of Arkansas for the investment of policy reserves of life insurance companies under the Arkansas Insurance Code, § 23-60-101 et seq., and in the common trust funds of state or national banks.
(4)(A) A permanent maintenance fund having assets of more than two hundred fifty thousand dollars ($250,000) may invest not more than fifty percent (50%) of its assets in nonassessable common stocks listed on a national securities exchange, preferred stocks meeting the requirements of § 23-63-815, and investment trust securities meeting the requirements of § 23-63-820.
(B) The diversification restrictions of § 23-63-805 do not apply to investments in investment trust securities.
(5) In investing these funds, the trustee shall exercise the judgment and care under the circumstances then prevailing which persons of prudence,
Source: Arkansas Code — historical release 78 (November 6, 2020) · 20-17-1013
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 20-17-1013. This identifies an authority to review, not proof of applicability.