(a) The commissioners may take charge of, purchase, and provide a site or grounds and additions thereto, to provide and maintain streets, aisles, outside fences, drainage, and other necessary facilities, and to employ a caretaker or caretakers for the cutting of grass and the planting and care of trees, shrubs, and flowers.
(b) The commissioners shall establish lots, plots, or burial spaces within the space provided for a cemetery and issue permits for the interment of deceased persons therein.
Structure Arkansas Code
Title 20 - Public Health and Welfare
Subtitle 2 - Health and Safety
Chapter 17 - Death and Disposition of the Dead
Subchapter 11 - Cemetery Improvement Districts
§ 20-17-1101. Purpose of district
§ 20-17-1102. Petition generally
§ 20-17-1103. Petition — Notice and hearing
§ 20-17-1104. Board of commissioners — Appointment
§ 20-17-1105. Board of commissioners — Powers and duties
§ 20-17-1106. Board of commissioners — Proceedings — Officers — Employees — Selection of depository
§ 20-17-1107. Board of commissioners — Liability
§ 20-17-1108. Formation of plans — Assessors and assessments generally
§ 20-17-1109. Assessment — Notice and hearings
§ 20-17-1110. Assessment — Annual reassessment
§ 20-17-1111. Assessment — Order — Lien
§ 20-17-1112. Assessment — Filing and collection
§ 20-17-1113. Assessment — Time for payment — Failure to pay — Redemption
§ 20-17-1114. Expenditures — Public proceedings and transactions — Filing of report
§ 20-17-1115. Issuance of notes