9-32-18. Perpetual care trust fund--Crediting of income.
Payments for perpetual care shall be permanently set aside in a trust fund, and only the income from the trust fund investments shall be used for the care and maintenance of the cemetery. Income from perpetual care investments shall be credited to the cemetery maintenance account as maintained within the municipal general fund. Income received from the sale of burial spaces shall be credited to the cemetery maintenance account.
Source: SL 1971, ch 71, ยง3.
Structure South Dakota Codified Laws
Title 9 - Municipal Government
Chapter 32 - Sanitation And Health Measures
Section 9-32-1 - Promotion of health and suppression of disease.
Section 9-32-2 - City board of health--Powers and duties.
Section 9-32-3 - Inspection of meats and food products.
Section 9-32-4 - Inspection of persons employed in food service establishments and stores.
Section 9-32-5 - Maintenance of public toilets in business district.
Section 9-32-6 - Stables, privies, and cesspools.
Section 9-32-7 - Slaughterhouses, foundries, livery stables, and blacksmith shops.
Section 9-32-8 - Protection of public water supply.
Section 9-32-9 - Cisterns, hydrants, pumps, sewers, and gutters.
Section 9-32-10 - Refuse in public places and streams.
Section 9-32-11 - Municipal garbage disposal systems.
Section 9-32-12 - Noxious and unhealthful vegetation.
Section 9-32-13 - Regulation and operation of cemeteries.
Section 9-32-14 - Municipal perpetual care cemeteries authorized.
Section 9-32-15 - Municipalities exempt from general perpetual care law.
Section 9-32-16 - Rates for perpetual care and burial spaces.
Section 9-32-17 - Records of sales--Deeds and perpetual care certificates.
Section 9-32-18 - Perpetual care trust fund--Crediting of income.
Section 9-32-19 - Acquisition of additional land for municipal cemetery.
Section 9-32-20 - Use of perpetual care fund for land acquisition.
Section 9-32-20.1 - Use of perpetual care trust fund to maintain cemetery.
Section 9-32-21 - Repossession of unused and uncared for lots and mausoleums.