AGO Opinion Topics: CEMETERIES

A fourth class city may acquire and maintain a cemetery, but it may not sell lots therein to provide funds for maintenance.

An endowment care cemetery is one in which the authority must pay a minimum of $10.00 for each adult grave, $30.00 for each crypt, and $5.00 for each niche, or 10% of the gross sales price which ever is greater.

Trust fund care provisions authorized by RCW 68.12.040 and 68.12.060 which may have been called "perpetual care" provisions need not be deleted from municipal ordinances relating to public cemeteries, and where contractual duties respecting them have accrued, the municipality is obligated to continue such care.