A. Effective July 1, 1996, it shall be unlawful to sell or offer for sale in the Commonwealth any burial right in a pet cemetery, and in connection therewith to represent to the public, in any manner, express or implied, that the entire pet cemetery or any burial or interment right therein will be perpetually cared for, unless adequate provision has been made for the perpetual care of the cemetery and all burials and interment rights therein as to which such representation has been made.
B. Each pet cemetery operator shall establish in a bank, savings and loan or other federally insured investment banking institution doing business in the Commonwealth an irrevocable trust fund in the amount of at least $12,000 before the first lot, parcel of land, burial or interment right is sold. This fund shall be designated the perpetual care fund.
C. The moneys of a perpetual care fund shall be invested as provided by § 2.2-4519, Article 9 (§ 64.2-780 et seq.) of Chapter 7 of Title 64.2, and §§ 64.2-1502 through 64.2-1506, except as provided otherwise herein.
D. The income from the perpetual care fund shall be used only for the maintenance, supervision, improvement, and preservation of the grounds, lots, markers, memorials, buildings, equipment, statuary, and other real and personal property of the pet cemetery and for the payment of real property taxes. Annual reports of all the assets and investments of the perpetual care fund shall be prepared and maintained by the operator, and shall be available for inspection at reasonable times to any owner of a burial right in the pet cemetery. Such records shall be subject to examination by the commissioner of revenue.
1996, c. 957; 1999, c. 772.
Structure Code of Virginia
Title 57 - Religious and Charitable Matters; Cemeteries
§ 57-22. Conveyance of land to trustees or local governing body for cemetery use
§ 57-23. Appointment, change or removal of trustees
§ 57-24. Powers and duties of trustees
§ 57-24.1. Trustee for purpose of suit
§ 57-25. Condemnation of land for cemeteries
§ 57-26. Restrictions as to location of cemeteries and as to quantity of land
§ 57-27. City of Richmond may prohibit burials in certain cemeteries
§ 57-27.2. Correction of interment errors
§ 57-27.3. Authorization for interment
§ 57-28. Cities and counties may establish
§ 57-30. Funds from sale of lots and for perpetual upkeep
§ 57-32. Who may hold such property
§ 57-34. Amount to defray original cost not limited
§ 57-35. Trusteeship for administering funds for perpetual care
§ 57-35.36. Cemeteries owned by localities; good faith effort required prior to interment
§ 57-35.37. Sale of cemeteries owned by a locality; required notice to descendants of original owner
§ 57-36. Abandoned or previously unidentified graveyards may be condemned; removal of bodies
§ 57-37. Costs of suits, removal and reinterment; how surplus above costs disposed of
§ 57-38. Exemption from §§ 57-36 and 57-37
§ 57-39. Proceedings for removal of remains and sale of land vacated
§ 57-39.1. Improvement of abandoned and neglected graveyards
§ 57-39.1:1. Recovery of abandoned interment rights; procedure; rights of owner of record
§ 57-39.2. Reversion of unoccupied cemetery lots in cities and certain towns; rebuttable presumption
§ 57-39.3. Proceedings; determination of abandonment
§ 57-39.4. Notice to owner of record; publication
§ 57-39.5. Judicial determination; conveyance of title
§ 57-39.6. Sale of abandoned cemetery lot
§ 57-39.7. Applicability; abandonment determination limited in certain circumstances
§ 57-39.19. Application of §§ 54.1-2818.1 through 54.1-2818.3
§ 57-39.21. Duty to file declaration of land use restriction
§ 57-39.22. Certain representations unlawful; perpetual care trust fund required
§ 57-39.23. Change of address required from owner of burial right