Effective - 28 Aug 2010, 2 histories
214.340. Report required — content — oath — filing required. — 1. Each operator of an endowed care cemetery shall maintain at an office in the cemetery or, if the cemetery has no office in the cemetery, at an office within a reasonable distance of the cemetery, the reports of the endowed care trust fund's operation for the preceding seven years. Each report shall contain, at least, the following information:
(1) Name and address of the trustee of the endowed care trust fund and the depository, if different from the trustee;
(2) Balance per previous year's report;
(3) Principal contributions received since previous report;
(4) Total earnings since previous report;
(5) Total distribution to the cemetery operator since the previous report;
(6) Current balance;
(7) A statement of all assets listing cash, real or personal property, stocks, bonds, and other assets, showing cost, acquisition date and current market value of each asset;
(8) Total expenses, excluding distributions to cemetery operator, since previous report; and
(9) A statement of the cemetery's total acreage and of its developed acreage.
2. Subdivisions (1) through (7) of the report described in subsection 1 above shall be certified to under oath as complete and correct by a corporate officer of the trustee. Subdivision (8) of such report shall be certified under oath as complete and correct by an officer of the cemetery operator. Both the trustee and cemetery operator or officer shall be subject to the penalty of making a false affidavit or declaration.
3. The report shall be placed in the cemetery's office within ninety days of the close of the trust's fiscal year. A copy of this report shall be filed by the cemetery operator with the division of professional registration as condition of license renewal as required by subsection 4 of section 214.275.
4. Each cemetery operator who establishes an escrow or trust account pursuant to section 214.387 shall file with the report required under subsection 1 of this section an escrow or trust account report that shall provide the following information:
(1) The total face value of all contracts for burial merchandise and services that have been deferred for delivery by purchase designation; and
(2) The amount on deposit in the escrow or trust account established pursuant to section 214.387, and the account number in the case of an escrow account.
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(L. 1961 p. 538 § 9, A.L. 1990 H.B. 1079, A.L. 1994 S.B. 496 merged with S.B. 701, A.L. 2007 S.B. 272, A.L. 2010 H.B. 1692, et al. merged with H.B. 2226, et al. merged with S.B. 754)
Structure Missouri Revised Statutes
Title XII - Public Health and Welfare
Section 214.030 - Cemetery lots, conveyed by deed.
Section 214.040 - Plots and records of cemeteries to be maintained, where — requirements.
Section 214.041 - Construction of roads prohibited in cemetery — exceptions.
Section 214.050 - Power to vacate streets vested in county commissions.
Section 214.060 - Petition to be presented to county commission — remonstrance may be filed.
Section 214.070 - Terms defined.
Section 214.080 - Proceedings to enlarge.
Section 214.090 - Family burying grounds, how secured.
Section 214.120 - Costs, who liable for.
Section 214.140 - Property placed in trust for benefit of cemeteries.
Section 214.150 - County commissions shall become trustees and custodians.
Section 214.160 - Investment or lending of trust funds — investment manager, duties — definitions.
Section 214.170 - May designate responsible organization or individual to administer the income.
Section 214.180 - Shall keep record of receipts and disbursements.
Section 214.190 - Cemetery not subject to execution, dower or partition — exception.
Section 214.200 - Title, how obtained to lands used for burial purposes.
Section 214.209 - Abandonment of burial site, rights revert to cemetery.
Section 214.210 - Certain cities may accept or acquire cemetery lands.
Section 214.220 - Lands or shares subject to all vested rights.
Section 214.230 - City may acquire money or funds, how.
Section 214.240 - City may provide and enforce rules and regulations.
Section 214.250 - Proceedings to establish cemetery in first class counties — petition by taxpayers.
Section 214.260 - Penalty for violation.
Section 214.270 - Definitions.
Section 214.275 - License, cemeteries — division's powers and duties — limitations.
Section 214.276 - Refusal to issue license, grounds — complaint, procedure.
Section 214.277 - Injunctions, restraining orders, other court remedies available — venue.
Section 214.282 - Voidability of contracts, exceptions.
Section 214.325 - Required deposits — deficiency — effect — penalty.
Section 214.340 - Report required — content — oath — filing required.
Section 214.360 - Private use of trust funds prohibited.
Section 214.363 - Bankruptcy, assignment for benefit of creditors, endowed care fund exempt.
Section 214.370 - Nonendowed cemetery to post signs and give notice of its character.
Section 214.380 - Nonendowed section of endowed care cemetery — signs and notice.
Section 214.385 - Moving of grave marker, replacement — delivery of item of burial merchandise.
Section 214.389 - Suspension of distribution, when, procedure.
Section 214.390 - Existing cemeteries to operate under law — local law applicable.
Section 214.400 - Citation of law.
Section 214.410 - Violation of law, penalty.
Section 214.450 - Indian cemeteries, how established — trust fund authorized.
Section 214.455 - Destruction or defacing any cemetery property, penalty.
Section 214.500 - Cemeteries acquired by a city at tax sales or as nuisances may be sold.
Section 214.508 - Previous cemetery owner liable, when.
Section 214.512 - New cemetery owner not liable for deficiencies, exception.