Title 8, Cemeteries
0 chapters · 200 sections in this title.
La. Rev. Stat. § 8:308 Sale of cemetery spaces; abandoned spaces defined; sale of abandoned spaces
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§308. Sale of cemetery spaces; abandoned spaces defined; sale of abandoned spaces A. After completing the map or plat, a cemetery authority may sell and convey interment spaces, subject to such rules and regulations adopted by the cemetery authority, and subject to such other lim…
La. Rev. Stat. § 8:308.1 Franklin; interment space ownership
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§308.1. Franklin; interment space ownership A. If the city of Franklin determines that the ownership of an unused interment space in a cemetery it governs is ambiguous because the right to use the space for interment may have been sold more than one hundred years previously, but …
La. Rev. Stat. § 8:309 Execution of conveyances
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§309. Execution of conveyances All conveyances made by a cemetery authority shall be signed by such officer or officers as are authorized by the cemetery authority. Acts 1974, No. 417, §1.
La. Rev. Stat. § 8:310 Interment spaces indivisible
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§310. Interment spaces indivisible All interment spaces the use of which has been conveyed by deed or certificate of ownership are indivisible except with the consent of the cemetery. Acts 1974, No. 417, §1.
La. Rev. Stat. § 8:311 Commission on sales prohibited
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§311. Commission on sales prohibited It shall be unlawful for a cemetery authority, directly or indirectly, to pay or offer to pay to any person, firm, or corporation not licensed pursuant to this Title a commission, bonus, rebate, or other thing of value for the sale of an inter…
La. Rev. Stat. § 8:312 Employment of solicitors prohibited
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§312. Employment of solicitors prohibited It shall be unlawful for any person, firm or corporation, directly or indirectly, to pay or cause to be paid or offer to pay to any other person, firm or corporation, except the employee of a cemetery authority or a duly licensed cemetery…
La. Rev. Stat. § 8:313 Exemption from seizure and sale; mortgage prohibited
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§313. Exemption from seizure and sale; mortgage prohibited Property dedicated for cemetery purposes, including cemetery spaces and the land on which they stand, shall be exempt from seizure and sale for debt and shall not be susceptible for mortgage or other hypothecation, whethe…
La. Rev. Stat. § 8:314 Record of ownership and transfers
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§314. Record of ownership and transfers A record shall be kept by each cemetery authority of the ownership of each interment space in the cemetery conveyed by the cemetery authority and of all transfers made of each interment space. No transfer of any interment space made, or of …
La. Rev. Stat. § 8:315 Inspection of records
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§315. Inspection of records The official records of each cemetery authority shall be open to inspection by the owner or duly authorized representative of an interment space during the customary office hours of the cemetery. Acts 1974, No. 417, §1.
La. Rev. Stat. § 8:316 Opening of roads and railroads through cemetery; consent required; exception
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§316. Opening of roads and railroads through cemetery; consent required; exception After dedication pursuant to this Title, and as long as the property remains dedicated to cemetery purposes, no railroad, street, road, alley, pipeline, pole line, or other public thoroughfare or u…
La. Rev. Stat. § 8:317 Certain cemetery lands exempt from taxes
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§317. Certain cemetery lands exempt from taxes Property dedicated for cemetery purposes, including cemetery spaces and the land on which they stand, shall be exempt from all taxation to the fullest extent permitted by the Constitution of Louisiana and laws of this state. Acts 197…
La. Rev. Stat. § 8:401 License to engage in business
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§401. License to engage in business No person shall engage in the business of a cemetery sales organization or a cemetery management organization except as authorized by this Title and without first obtaining a license from the board. Acts 1974, No. 417, §1; Acts 2022, No. 574, §…
La. Rev. Stat. § 8:402 Application for license
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§402. Application for license Any person wishing to establish and operate the business of a cemetery sales organization or a cemetery management organization shall operate as a corporation as required by R.S. 8:201 and shall file with the board a written application for a license…
La. Rev. Stat. § 8:403 Application fee; annual fee
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§403. Application fee; annual fee The application shall be accompanied by an initial filing fee of two hundred fifty dollars for each cemetery sales organization and each cemetery management organization. An annual fee of a like amount shall be paid. If ninety percent or more of …
La. Rev. Stat. § 8:404 Investigation by board
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§404. Investigation by board Upon receipt of an application, together with the filing fee, the board shall cause an investigation to be made, prior to approval of an applicant, to determine each of the following: (1) The legal entity that is to conduct the business of the applica…
La. Rev. Stat. § 8:405 Issuance of license; board's discretion
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§405. Issuance of license; board's discretion The board, after receipt and consideration of the application and investigation report, may issue or refuse to issue the authority to engage in the business requested. Acts 1974, No. 417, §1.
La. Rev. Stat. § 8:406 Denial procedure
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§406. Denial procedure If the board intends to deny an application for authority, it shall give written notice thereof to the applicant. The notice shall state a time and a place for hearing before the board and a summary statement of the reasons for the proposed denial. The noti…
La. Rev. Stat. § 8:407 Sale or transfer of cemetery sales or cemetery management organization; application
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§407. Sale or transfer of cemetery sales or cemetery management organization; application for new license; compliance required Within ten days after the sale or transfer of ownership or control of a cemetery sales or management organization, the transferor organization shall retu…
La. Rev. Stat. § 8:408 Penalties
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§408. Penalties Any person, cemetery sales organization, or cemetery management organization violating the provisions of this Chapter shall be guilty of a misdemeanor punishable by a fine of not less than two hundred dollars nor more than one thousand dollars or by imprisonment o…
La. Rev. Stat. § 8:411 Definitions
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§411. Definitions As used in this Chapter, the following terms have the following meanings: (1) "Abandoned cemetery" means any cemetery for which the board, in its discretion and after having been provided with the requisite title information establishing the title owner of the p…
La. Rev. Stat. § 8:412 Application for license; qualifications; fees
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§412. Application for license; qualifications; fees A. The board may charge an application fee for an abandoned cemetery sales and management license in the amount of two hundred fifty dollars and an annual license renewal fee in the amount of two hundred fifty dollars. B. An aba…
La. Rev. Stat. § 8:413 Licensee authority; restrictions
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§413. Licensee authority; restrictions A. A licensee shall have exclusive authority to operate the cemetery, regardless of any other person who subsequently applies for licensure to operate the same cemetery, for as long as his abandoned cemetery sales and management license is v…
La. Rev. Stat. § 8:414 Additional powers of the board
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§414. Additional powers of the board The board may do any of the following: (1) Refuse issuance of an abandoned cemetery sales and management license if the board finds that ownership of the abandoned cemetery is in dispute. (2) Revoke or suspend an abandoned cemetery sales and m…
La. Rev. Stat. § 8:415 Labor by prisoners permitted
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§415. Labor by prisoners permitted A. For the purpose of abating any public health or safety risks, the state or any local political subdivision may, after consultation with the division, use prison labor, subject to the provisions of R.S. 15:708, to clean and maintain abandoned …
La. Rev. Stat. § 8:416 Liability
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§416. Liability A. A licensee shall adhere to all provisions of this Title that would otherwise be applicable to an actual owner of the cemetery. B.(1) Any liability that results from the unlawful act or inadequate management of a prior owner or operator of a cemetery shall be st…
La. Rev. Stat. § 8:417 Inadvertent discovery
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§417. Inadvertent discovery In the event of an inadvertent discovery of an unknown or unmarked grave by a licensee, the licensee shall document the existence of the grave and close the grave, but he shall neither disturb any human remains therein nor reuse the grave without the a…
La. Rev. Stat. § 8:418 Scope
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§418. Scope No provision within this Chapter shall supersede any other provisions of this Title to the contrary. Acts 2016, No. 413, §1, eff. Jan. 1, 2017.
La. Rev. Stat. § 8:451 Corporate operation
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§451. Corporate operation It shall be unlawful to operate a perpetual or endowed care cemetery in this state except by means of a corporation organized in accordance with the laws of this state. This Section, however, shall not apply to any person, firm, or corporation which, pri…
La. Rev. Stat. § 8:452 Certification of trust fund in articles of incorporation; amendments
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§452. Certification of trust fund in articles of incorporation; amendments No certificate of authority shall be issued to a corporation organized for the purpose of maintaining and operating a perpetual or endowed care cemetery unless its articles of incorporation provide for the…
La. Rev. Stat. § 8:453 Cemeteries in existence on August 1, 1962; acts prohibited
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§453. Cemeteries in existence on August 1, 1962; acts prohibited No owner of a cemetery in existence on August 1, 1962, who previously to such date has not sold or contracted to sell any interment space in the cemetery with a provision for perpetual or endowed care, shall thereaf…
La. Rev. Stat. § 8:454 Trust funds required; master trust funds
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§454. Trust funds required; master trust funds A. No corporation hereafter organized for the operation of a perpetual or endowed care cemetery and no cemetery authority not operating prior to August 1, 1962, as a perpetual or endowed care cemetery shall advertise or sell intermen…
La. Rev. Stat. § 8:454.1 Administration of trust funds; maintenance; exemption from seizure
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§454.1. Administration of trust funds; maintenance; exemption from seizure A. The principal of the trust fund shall remain permanently intact and only the income therefrom shall be expended. The income shall be used solely for the care of those portions of the cemetery in which i…
La. Rev. Stat. § 8:454.2 Income distribution methods; application; restrictions
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§454.2. Income distribution methods; application; restrictions A. For the purposes of this Section, the following terms have the following meanings ascribed to them: (1) "Average fair market value" means the average of the fair market value of assets held by the trust fund on the…
La. Rev. Stat. § 8:454.3 Merger of cemetery trust funds
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§454.3. Merger of cemetery trust funds A. Two or more trust funds, owned by the same cemetery authority, that provide for perpetual or endowed care for one cemetery may be merged into one trust fund by the cemetery authority executing a plan of merger by authentic act or by act u…
La. Rev. Stat. § 8:455 Annual report by cemeteries
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§455. Annual report by cemeteries All cemeteries subject to the provisions of this Chapter shall file with the trustee, as defined in this Chapter, not later than ninety days after the close of the business year, a report setting forth the volume and the gross selling price of sa…
La. Rev. Stat. § 8:456 Annual report by trustee; final accounting by trustee required
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§456. Annual report by trustee; final accounting by trustee required A.(1) Not later than sixty days after the receipt of the report required by R.S. 8:455, the trustee shall file with the board an annual report on a form prescribed by the board setting forth all of the following…
La. Rev. Stat. § 8:456.1 Resignation of trustee; orderly transfer of trust fund
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§456.1. Resignation of trustee; orderly transfer of trust fund Whenever a trustee resigns, the following documentation shall be filed with the board to insure an orderly transfer of the trust fund from the resigning trustee to the successor trustee: (1) A written statement from t…
La. Rev. Stat. § 8:457 Application of Chapter
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§457. Application of Chapter A. Any cemetery in existence on August 1, 1962, which, prior to such date, sold or contracted to sell interment spaces with a provision for perpetual or endowed care, qualifies for the exceptions set forth in this Chapter if the owner of the cemetery …
La. Rev. Stat. § 8:458 Prohibited acts; injunctions
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§458. Prohibited acts; injunctions No person or cemetery authority shall offer for sale or sell any interment space in any cemetery with a provision for perpetual or endowed care, or in any manner represent, advertise, or hold out to the public that the cemetery, or any portion t…
La. Rev. Stat. § 8:459 Cemeteries exempt
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§459. Cemeteries exempt The provisions of this Chapter shall not apply to any family burial ground or religious, fraternal, municipal, state, or federal cemetery. Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.
La. Rev. Stat. § 8:459.1 Trust fund transfers
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§459.1. Trust fund transfers A. Notwithstanding the provisions of R.S. 8:459, whenever the ownership or management of a cemetery is transferred and by virtue of such transfer becomes a family burial ground or a religious, fraternal, municipal, state, or federal cemetery, the exis…
La. Rev. Stat. § 8:460 Penalties
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§460. Penalties Whoever violates any of the provisions of this Chapter, shall, upon conviction, be fined not more than one thousand dollars, or imprisoned for not more than six months, or both. Acts 1974, No. 417, §1; Acts 2022, No. 574, §1.
La. Rev. Stat. § 8:461 Examination of endowment funds; expenses
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§461. Examination of endowment funds; expenses A. The board shall examine the endowment care funds of each cemetery authority governed by the provisions of this Title, including those organized before and after August 1, 1962, at the following time or times: (1) Once every three …
La. Rev. Stat. § 8:462 Examination expense; effect of refusal to pay; disposition
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§462. Examination expense; effect of refusal to pay; disposition If a cemetery authority refuses to pay examination expenses, the board may refuse it a certificate of authority and may revoke any existing certificate of authority. Acts 1974, No. 417, §1; Acts 2015, No. 222, §1.
La. Rev. Stat. § 8:463 Powers, duties, and records concerning examination of funds
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§463. Powers, duties, and records concerning examination of funds In making such examination, the board shall: (1) Have reasonable access to the books and records relating to the endowment or perpetual care funds, their collection and investment, and the number of interment space…
La. Rev. Stat. § 8:464 Action required when authority fails to deposit minimum endowment or perpetual
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§464. Action required when authority fails to deposit minimum endowment or perpetual funds A. If an examination made by the board, or any report filed with it, shows that there has not been collected and deposited in the endowment or perpetual care fund the minimum amounts requir…
La. Rev. Stat. § 8:465 Order requiring reinvestment in compliance with law; actions for preservation and
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§465. Order requiring reinvestment in compliance with law; actions for preservation and protection A. All funds held in trust for perpetual care purposes shall be administered by the trustee in compliance with this Chapter and the Louisiana Trust Code with such skill and care as …
La. Rev. Stat. § 8:466 Annual report of cemetery authority; contents; fees
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§466. Annual report of cemetery authority; contents; fees A. Each cemetery authority that has sold interment space subject to endowment or perpetual care, including those cemetery authorities organized before and after August 1, 1962, shall file with the board annually, on or bef…
La. Rev. Stat. § 8:467 Examination of reports
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§467. Examination of reports The board shall examine the reports filed with it as to their compliance with the requirements of the law. Any formal hearing, court proceeding, or other cause of action against a cemetery authority or trustee based on any report filed by it shall be …
La. Rev. Stat. § 8:501 Application
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§501. Application A. Except as provided in this Chapter, no person or legal entity, including a cemetery authority, shall, directly or indirectly, enter into a contract for the sale of personal property or services which may be used in a cemetery in connection with the disposing …