Nonperpetual care cemetery becoming a perpetual care cemetery--Creation and maintenance of perpetual care fund

Any nonperpetual care cemetery may become a perpetual care cemetery by placing in the perpetual care trust fund twenty - five thousand dollars, five thousand dollars per acre of all property sold or one hundred dollars per burial space, whichever is less, and shall comply with the requirement for a perpetual care cemetery as provided in § 55-12-4 . Source: SL 1955, ch 97 , § 6; SDC Supp 1960, § 11.19A06; SL 1990, ch 389 , § 3.