An examination of the books and records of a cemetery authority may be made by the cemetery board without giving notice to the authority prior to making the examination. The matter of giving notice is a question of policy, to be determined by the board.
Endowment Care fund of cemetery cannot be invested in graves, which are not income‑producing.
1. A certificate of authority is required for operation of a mausoleum within a cemetery.2. An endowment care fund is optional for operators of a mausoleum.3. If an endowment care fund is established for a mausoleum, there must be deposited in addition to $30 for each crypt, a sum of $25,000 in the fund.
A nonprofit corporation formed under chapter 24.06 RCW which is wholly owned and controlled by a religious corporation sole and organized for the purpose of operating a cemetery will qualify for the exemptions granted under RCW 68.48.070 and RCW 68.05.280 in conducting its operations.
(1) To the extent that a prearrangement contract calls for the furnishing of services and/or the delivery of merchandise, the contract must be fully performed by the cemetery authority with which it was made, in accordance with its terms, before any withdrawals of moneys from the prearrangement trust fund provided for in RCW 68.46.030 can be made. (2) When an endowment care cemetery accepts a reservation for a burial plot with no requirement on the part of the beneficiary to make any payments until actual interment, and where the beneficiary is not obligated to utilize the reservation, the cemetery authority is not required to make any payments into its endowment care fund under RCW 68.40.010.
The exemptions provided in RCW 68.05.280 applies to the provisions of RCW 68.40.010.
A township has no power to establish an endowment care fund for cemetery maintenance.
1. Cemetery board has jurisdiction over non-endowed cemeteries in the state larger than ten acres and not excluded by section 30, chapter 290, Laws of 1953. 2. Cemetery operating without endowment care prior to 11 June, 1953, must deposit $25,000 in endowment care fund before placing sections under endowment care.
The Cemetery Board Act, chapter 68.05 RCW, does not violate Art. I, sec. 23, of the constitution, by impairing the obligation of a corporate charter, and since all such charters are granted subject to the possible future exercise of the police power, the act affects all cemetery corporations no matter when incorporated.
1. $25,000 deposit not required for burial parks under ten acres, established after June 11, 1953: $25,000 deposit is required for cemeteries containing mausoleum, columbarium, or both, established after June 11, 1953, though under ten acres.2. Cemetery established after June 11, 1953, then under ten acres as straight burial park, which expands to exceed ten acres, must deposit $25,000 before operating as endowment care cemetery. 3. Cemetery operating under perpetual care before June 11, 1953, under ten acres, need not deposit $25,000 in order to expand to exceed ten acres and operate on endowment care.