Vermont Statutes
Chapter 121 - Cemeteries
§ 5435. Sales of lots, crypts, and niches; how income applied; rules

§ 5435. Sales of lots, crypts, and niches; how income applied; rules
[Subsection (a) effective until January 1, 2023; see also subsection (a) effective January 1, 2023 set out below.]
(a) The income of a cemetery association whether derived from the sale of lots, burial spaces, crypts, or niches, from donations, or otherwise, shall be exclusively applied to paying for the land or other cemetery property, laying out, preserving, protecting, and embellishing the cemetery and avenues leading thereto, the erection of buildings necessary for cemetery purposes, the establishing of a fund to care permanently for the cemetery, the repair and upkeep of mausoleums, vaults, columbariums, crypts, and niches therein, and to paying the necessary expenses of the cemetery association. A debt shall not be contracted in anticipation of future receipts, except for the original purchase of the land, community mausoleum, or columbarium, laying out, enclosing, and embellishing the grounds and avenues therein and to a sum not exceeding $50,000.00 in the whole, to be paid out of future income. No part of the proceeds from the sale of lots, burial spaces, crypts, or niches, or other income of such association, shall ever be divided among its members. All its income shall be used exclusively for the purposes of the association, as provided in this chapter, or invested in a fund the income of which shall be so used. Such association may adopt such reasonable rules and regulations as it deems expedient for disposing of and conveying burial lots, spaces, crypts, and niches.
[Subsection (a) effective January 1, 2023; see also subsection (1) effective until January 1, 2023 set out above.]
(a) The income of a cemetery association, whether derived from the sale of lots, spaces, crypts, or niches for the permanent disposition of human remains, from donations, or otherwise, shall be exclusively applied to paying for the land or other cemetery property; laying out, preserving, protecting, and embellishing the cemetery and avenues leading thereto; the erection of buildings necessary for cemetery purposes; the establishing of a fund to care permanently for the cemetery; the repair and upkeep of mausoleums, vaults, columbariums, crypts, and niches therein; and to paying the necessary expenses of the cemetery association. A debt shall not be contracted in anticipation of future receipts, except for the original purchase of the land, community mausoleum, or columbarium, laying out, enclosing, and embellishing the grounds and avenues therein and to a sum not exceeding $50,000.00 in the whole, to be paid out of future income. The proceeds from the sale of lots, spaces, crypts, or niches for the permanent disposition of human remains, or other income of such association, shall not be divided among its members. All its income shall be used exclusively for the purposes of the association, as provided in this chapter, or invested in a fund the income of which shall be so used. Such association may adopt such reasonable rules and regulations as it deems expedient for disposing of and conveying lots, spaces, crypts, and niches for the permanent disposition of human remains.
(b) At a regular meeting or at a special meeting duly called for that purpose, a cemetery corporation may adopt bylaws respecting improvements upon its lots and grounds as to the embellishment and beautifying of the same. It may also provide that the cost of such improvements be paid out of the regular funds of the corporation. (Amended 2021, No. 169 (Adj. Sess.), § 16, eff. January 1, 2023.)

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