From the money remaining in the treasury of the cemetery corporation, limited liability company, or association after completing the removal and reinterment of the remains from its cemetery lands and the payment of all incidental expenses, the cemetery corporation, limited liability company, or association shall set aside an adequate endowment care fund for the maintenance and care of the cemetery in which the remains have been interred. After making provisions for an endowment care fund to provide for maintenance and care, the governing body of the cemetery corporation, limited liability company, or association may use such portion of the funds then remaining as it may determine to be just and fair in reimbursing those who voluntarily and at their own cost and expense removed the remains of friends or relatives from the cemetery lands from which the remains were ordered removed. Such reimbursement may not be greater in amount than the average cost to the cemetery corporation, limited liability company, or association for removals directly made by it. Any balance remaining in the fund may be used for such other purposes as the cemetery corporation, limited liability corporation, or association may lawfully declare.
23-21-22. Use of funds for perpetual or other care or improvement of cemetery of reinterment. Whenever any cemetery corporation, limited liability company, or association having a governing body has caused the removal of remains from all or any portion of its cemetery and has funds in its treasury which are not required for other purposes, it may set aside, invest, use, and apply from such unexpended funds such sum as, in the judgment of the governing body, it is necessary or expedient to provide for the perpetual or other care or improvement of any cemetery in which the disinterred remains may be reinterred. In lieu of itself investing, using or applying the funds for care or improvement, the cemetery corporation, limited liability company, or association may transfer the funds to any other corporation under such conditions and regulations as in the judgment of the governing body will ensure their application to the purposes of care or improvement. Before any such transfer of funds is made, the cemetery corporation, limited liability company, or association shall obtain an order authorizing the transfer from the district court of the county where the cemetery or portion from which the remains were removed is situated. The order must be obtained upon petition of the cemetery corporation, limited liability company, or association, after such notice by publication as the court may direct, and any member or former plot owner may support or oppose the granting of the order by affidavit or otherwise. Before making the order, proof must be made to the satisfaction of the court that notice has been given and that it is for the best interest of the cemetery corporation, limited liability company, or association that the transfer be made.
23-21-23. Interment of decedent in religious cemetery - Compliance with religious requirements in removing remains. The heirs, relatives, or friends of any decedent whose remains have been interred in any cemetery owned, governed, or controlled by any religious corporation or by any church or religious society of any denomination or by any corporation sole administering temporalities of any religious denomination, society, or church, or owned, governed, or controlled by any person or persons as trustee or trustees for any religious denomination, society, or church may not disinter, remove, reinter, or dispose of any such remains except in accordance with the rules, regulations, and discipline of such religious denomination, society, or church. The officers, representatives, or agents of the church or religious society must be the sole judge of the requirements of the rules, regulations, and discipline of such religious denomination, society, or church.