523I.505 County auditor as trustee.
1. In the absence of a trustee for care funds, unless otherwise provided by law, the care funds shall be placed in the hands of the county auditor, who shall provide a receipt for, loan, and make annual reports of the care funds.
2. The county auditor shall not be required to post a bond.
3. The county auditor shall serve without compensation, but may, out of the income received, pay all proper items of expense incurred in the performance of the auditor’s duties as trustee, if any.
4. The county auditor shall make a full report of the trustee’s actions and trust funds annually in January. The net proceeds for care funds received by the county auditor as trustee shall be apportioned and credited to each of any separate care funds assigned to the auditor.
5. The county auditor shall turn over the accrued income from each care fund annually to the person having control of the cemetery.
2005 Acts, ch 128, §45
Referred to in §331.502
Structure Iowa Code
Chapter 523I - IOWA CEMETERY ACT
Section 523I.101 - Short title.
Section 523I.102 - Definitions.
Section 523I.103 - Applicability of chapter.
Section 523I.201 - Administration.
Section 523I.202 - Investigations and subpoenas.
Section 523I.203 - Cease and desist orders — injunctions.
Section 523I.204 - Court action for failure to cooperate.
Section 523I.205 - Prosecution for violations of law — civil penalties.
Section 523I.206 - Cooperation with other agencies.
Section 523I.207 - Rules, forms, and orders.
Section 523I.208 - Date of filing — interpretive opinions.
Section 523I.209 - Misleading filings.
Section 523I.210 - Misrepresentations of government approval.
Section 523I.211 - Fraudulent practices.
Section 523I.212 - Receiverships.
Section 523I.213 - Insurance division’s enforcement fund.
Section 523I.213A - Examinations — authority and scope.
Section 523I.214 - Violations of law — referrals to the Iowa department of public health.
Section 523I.301 - Disclosure requirements — prices and fees.
Section 523I.302 - Installation of outer burial containers.
Section 523I.303 - Access by funeral directors.
Section 523I.304 - Rulemaking and enforcement.
Section 523I.305 - Memorials and memorialization.
Section 523I.306 - Commission or bonus unlawful.
Section 523I.307 - Discrimination prohibited.
Section 523I.308 - Speculation prohibited.
Section 523I.309 - Interment, relocation, or disinterment of remains.
Section 523I.310 - Sale of interment rights.
Section 523I.311 - Records of interment rights and interment.
Section 523I.312 - Disclosure requirements — interment agreements.
Section 523I.313 - New cemeteries and gardens and cemetery registry.
Section 523I.314 - New construction.
Section 523I.314A - Standards for interment spaces.
Section 523I.315 - Unpaid care assessments and unoccupied interment spaces.
Section 523I.316 - Protection of cemeteries and burial sites.
Section 523I.317 - Duty to provide public access.
Section 523I.401 - Neglected cemeteries.
Section 523I.402 - Removal of remains.
Section 523I.501 - Cemetery authorized.
Section 523I.502 - Trust for cemetery.
Section 523I.503 - Authority to receive gifts and deposits for care — certificates.
Section 523I.504 - Appointment of successor trustee.
Section 523I.505 - County auditor as trustee.
Section 523I.506 - Commingling of care funds by governmental subdivisions.
Section 523I.507 - Investment of care funds by governmental subdivisions.
Section 523I.508 - Management by governmental subdivisions.
Section 523I.601 - Settlement of estates — maintenance fund.
Section 523I.602 - Management by trustee.
Section 523I.603 - Owners of interment rights.
Section 523I.604 - Lien against cemetery property.
Section 523I.605 - Private care of graves.
Section 523I.701 - Requirements for lawn crypts.
Section 523I.702 - Request to install lawn crypts in fewer than ten units.
Section 523I.801 - Applicability and conversion by nonperpetual care cemeteries.
Section 523I.802 - Advertising.
Section 523I.803 - Perpetual care registry.
Section 523I.804 - Use of gift for special care.
Section 523I.805 - Initial deposit.
Section 523I.806 - Irrevocable trust.
Section 523I.807 - Care fund deposits.
Section 523I.808 - Annual report — examination fee.
Section 523I.809 - Trust agreement provisions.
Section 523I.810 - Care funds.
Section 523I.811 - Use of distributions from care fund.
Section 523I.811A - Emergency use of care funds.
Section 523I.812 - Suit by commissioner.
Section 523I.813 - Annual report by perpetual care cemeteries.