A cemetery company or association may act either as a soldiers' monumental association or as a cemetery association, and, as it elects, may take charge of the management of cemetery grounds, or monuments especially erected in honor of soldiers or seamen who have died in the service of the state or of the United States or both.
Acting as soldiers' monumental association
Ohio Rev. Code Ann. § 1721.11, under Chapter 1721 | Cemetery Associations.
Ohio Rev. Code Ann. § 1721.11