Annual Report for Perpetual Care Cemetery

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Annual Report for perpetual care cemeteries.

Code Citation IC 523I, IAC 191-101

Who Applies Perpetual care and nonperpetual care cemeteries. See IAC 523I.313, IAC 523I.102.

When To Apply When a purchase agreement is executed within this state or an advertisement, promotion, or offer to furnish memorials, memorialization, opening and closing services, scattering services, interment rights, or a combination thereof is made or accepted within this state. See IC 523I.103.

Initial Requirements A cemetery selling interment rights on or after July 1, 2005, shall file a written notice with the commissioner that includes the legal description of the property with boundary lines of the land, the name of the cemetery, the status of the cemetery as either perpetual care or non perpetual care, the status of the cemetery as either religious or nonreligious, and the cemetery’s ownership in a form approved by the commissioner. A cemetery shall notify the commissioner of any changes in this information within sixty days of the change. See IAC 523I.313.

Duration A perpetual care cemetery shall file an annual report at the end of each reporting period of the cemetery. The report shall be filed with the commissioner within four months following the end of the cemetery’s reporting period in the form required by the commissioner. See IC 523I.813.

Processing Time Two weeks.

Fee Structure An examination fee shall be submitted with the cemetery’s annual report in an amount equal to ten dollars for each certificate of interment rights issued during the time period covered by the report. The cemetery may charge the examination fee directly to the purchaser of the interment rights. See IC 523I.808.

Renewal Requirements An examination fee shall be submitted with the cemetery’s annual report in an amount equal to ten dollars for each certificate of interment rights issued during the time period covered by the report. The cemetery may charge the examination fee directly to the purchaser of the interment rights. See IC 523I.808.

Exam Does not pertain.

Additional Information None.