NRS: CHAPTER 452 - CEMETERIES

[Rev. 6/29/2024 4:10:30 PM--2023]

CHAPTER 452 - CEMETERIES

CEMETERIES FOR HUMANS

General Provisions

NRS 452.001 Applicability of provisions.

NRS 452.002 Adverse use by public presumptive evidence of dedication as public cemetery.

NRS 452.003 Definitions.

NRS 452.004 “Administrator” defined.

NRS 452.0055 “Board” defined.

NRS 452.007 “Buyer” defined.

NRS 452.0075 “Cemetery” defined.

NRS 452.008 “Cemetery authority” defined.

NRS 452.0085 “Division” defined.

NRS 452.0087 “Endowment care cemetery” defined.

NRS 452.018 “Sales commission” defined.

NRS 452.019 “Seller” defined.

NRS 452.023 “Unitrust” defined.

NRS 452.025 Regulations of Administrator.

NRS 452.026 Regulations of Board.

NRS 452.027 Cooperation and exchange of information between Administrator and Board.

Maintenance and Endowment Care of Cemetery

NRS 452.030 Owner to keep cemetery in orderly condition; enforcement authority of board of county commissioners and district attorney; transfer of title of cemetery to city or county.

NRS 452.050 Authority to provide endowment care; permit from Administrator; exempt cemeteries; handling of funds.

NRS 452.060 Investment of principal of funds: Disposition of income; separate records for funds required; duties of trustee; authority of cemetery authority to operate fund as unitrust or change method, rate or frequency of disbursements.

NRS 452.070 Authority may collect fee from purchaser of plot for maintenance of cemetery.

NRS 452.080 Agreement for endowment care.

NRS 452.090 Agreement concerning maintenance of plot.

NRS 452.100 Trustees of endowment care fund: Appointment; right of director to serve; limitation on compensation; appointment of bank or trust company as sole trustee.

NRS 452.110 Bequests to fund; fund and contributions for charitable purposes; gifts not invalidated by uncertainty of beneficiaries; fund not subject to rule against perpetuities.

NRS 452.120 Requirements for deposit by endowment care cemetery.

NRS 452.130 Additional deposit required before disposition of plot.

NRS 452.140 Endowment care cemetery may contain area without endowment care; requirements.

NRS 452.150 Requirements for endowment or nonendowment care cemetery: Posting of signs; heading and contents; notice of nonendowment care on contracts and publications; revision and verification of signs and report.

NRS 452.160 Use of funds; authorized investments; annual financial statements.

NRS 452.165 Operation of endowment care fund as unitrust: Written investment policy; maximum amount of disbursements; trustee prohibited from making disbursement in certain circumstances; authority of Administrator to prohibit disbursement.

NRS 452.170 Endowment care fund: Acceptance of gifts; uses; contributions for charitable purposes; gifts not invalidated by uncertainty of beneficiaries; rule against perpetuities inapplicable.

NRS 452.180 Misrepresentations concerning endowment care fund; penalties; investigation by Administrator; applicability.

NRS 452.200 Liability and penalty for unauthorized use or investment of funds.

Mausoleums, Vaults and Crypts

NRS 452.210 Construction of mausoleum, vault or crypt: Adoption and enforcement of regulations of State Board of Health; approval of plans and specifications.

NRS 452.220 Requirements for construction of crypt or catacomb.

NRS 452.230 Supervision of construction: Inspector; final certificate.

NRS 452.235 Certificate of occupancy required before use.

NRS 452.240 Removal of bodies when structure becomes danger to public health; payment of expenses of reinterment.

NRS 452.250 Deposit of money required by NRS 452.120.

NRS 452.270 Penalty.

Miscellaneous Provisions

NRS 452.285 Inalienability of lot or plat transferred from nonprofit corporation to individual holders; release of interest; restrictions on interment.

NRS 452.300 Unlawful to make or open road through cemetery or deposit material within cemetery without consent; penalties.

NRS 452.305 Unlawful to damage or destroy property in cemetery or disturb contents of grave, tomb or crypt; penalty; restitution; civil liability.

NRS 452.3055 Unlawful to remove objects from cemetery without consent or to possess or traffic in objects unlawfully removed; penalty; restitution; civil liability; exceptions.

Operation of Business

NRS 452.310 Certificate of authority: Requirement; application and supporting documents; filing fee and other fees; provision of information to Administrator.

NRS 452.330 Content of financial statement.

NRS 452.340 Certificate of authority: Issuance; duration.

NRS 452.350 Regulations of cemetery authority.

NRS 452.360 Map of cemetery: Requirements; content; inspection.

NRS 452.410 Certificate of occupancy required before sale of crypt or niche; exceptions.

NRS 452.590 Acquisition of existing cemetery authority: Requirements and fees for certificate of approval.

Violations

NRS 452.610 Penalty.

CEMETERIES AND CREMATORIES FOR PETS

NRS 452.640 Definitions.

NRS 452.645 Applicability of provisions.

NRS 452.650 Adoption of local ordinances.

NRS 452.655 Dedication of property for use as cemetery: Procedure; effect.

NRS 452.660 Dedication of property for use as cemetery: Removal of dedication.

NRS 452.665 Dedication of property for use as cemetery: Priority over encumbrances.

NRS 452.670 Prerequisites to operation of cemetery.

NRS 452.675 Restriction on operation of crematory.

NRS 452.680 Authority of cemetery authority and operator of crematory to dispose of remains when other arrangements have not been made; notice of authority.

NRS 452.685 Trust fund for endowment care: Requirements for deposit.

NRS 452.690 Trust fund for endowment care: Disposition of money received by or on behalf of cemetery authority.

NRS 452.695 Trust fund for endowment care: Receipt of contributions; purposes and validity of fund and contributions.

NRS 452.700 Trust fund for endowment care: Exemption from process of law.

NRS 452.705 Trust fund for endowment care: Minimum sums.

NRS 452.710 Trust fund for endowment care: Trustees.

NRS 452.715 Trust fund for endowment care: Administration.

NRS 452.720 Trust fund for endowment care: Use; deposit and investments; submission of annual financial statement.

NRS 452.725 Additional contributions to cemetery authority in trust: Receipt; use; purposes; validity.

NRS 452.730 Posting and inspection of sign indicating endowment care.

NRS 452.735 Unlawful acts; investigation by Administrator.

NRS 452.740 Violations: Liability; penalty.

_________

CEMETERIES FOR HUMANS

General Provisions

NRS 452.001 Applicability of provisions. The provisions of NRS 452.001 to 452.610, inclusive:

1. Except NRS 452.002, 452.030 and 452.300, do not apply to a person maintaining a cemetery but not operating as a cemetery authority on July 5, 1971.

2. Do not apply to cemeteries containing the remains of pets only.

(Added to NRS by 1971, 2077; A 1987, 1270; 1993, 2754; 2003, 326; 2017, 1202)

NRS 452.002 Adverse use by public presumptive evidence of dedication as public cemetery. The uninterrupted use by the public of land for a burial ground for 5 years, with the consent of the owner and without a reservation of his or her rights, is presumptive evidence of his or her intention to dedicate it to the public for that purpose.

(Added to NRS by 1971, 808)

NRS 452.003 Definitions. As used in NRS 452.001 to 452.610, inclusive, unless the context otherwise requires, the words and terms defined in NRS 452.004 to 452.023, inclusive, have the meanings ascribed to them in those sections.

(Added to NRS by 1971, 2061; A 1987, 1270; 1993, 2607, 2754; 1995, 723; 2005, 500; 2013, 3061; 2017, 1202)

NRS 452.004 “Administrator” defined. “Administrator” means the Commissioner of Insurance.

(Added to NRS by 1971, 2061)

NRS 452.0055 “Board” defined. “Board” means the Nevada Funeral and Cemetery Services Board.

(Added to NRS by 1993, 2607; A 2003, 1280)

NRS 452.007 “Buyer” defined. “Buyer” means the purchaser of a prepaid contract, as that term is defined in NRS 689.475.

(Added to NRS by 1971, 2062; A 1987, 1270)

NRS 452.0075 “Cemetery” defined. “Cemetery” means any enclosure or plot of land that is or may be used for the burial of the dead and includes an individual plot.

(Added to NRS by 2005, 499)

NRS 452.008 “Cemetery authority” defined. “Cemetery authority” means any individual, partnership, corporation, association or cemetery district owning or controlling cemetery lands or property and engaged in the operation of a cemetery business in this state.

(Added to NRS by 1971, 2062)

NRS 452.0085 “Division” defined. “Division” means the Division of Public and Behavioral Health of the Department of Health and Human Services.

(Added to NRS by 2013, 3061)

NRS 452.0087 “Endowment care cemetery” defined. “Endowment care cemetery” means a cemetery that is required by NRS 452.050 to maintain an endowment care fund or that elects, pursuant to subsection 2 of NRS 452.050, to come under the provisions of that section.

(Added to NRS by 2017, 1201)

NRS 452.018 “Sales commission” defined. “Sales commission” means that portion of the purchase price paid to or retained by the seller as compensation in connection with the sale of a prepaid contract.

(Added to NRS by 1971, 2062)

NRS 452.019 “Seller” defined. “Seller” means any person selling a prepaid contract.

(Added to NRS by 1971, 2062)

NRS 452.023 “Unitrust” defined. “Unitrust” means a trust in which a certain percentage of the annually assessed fair market value of the trust property is paid to a beneficiary of the trust.

(Added to NRS by 2017, 1202)

NRS 452.025 Regulations of Administrator. The Administrator may adopt such regulations as may be necessary to carry out the purposes and provisions of NRS 452.001 to 452.610, inclusive, which relate to endowment care.

(Added to NRS by 1971, 2065; A 1993, 2608, 2754; 1995, 723; 2017, 1202)

NRS 452.026 Regulations of Board. The Board may adopt reasonable regulations, suitably designed to protect the public, for those aspects of the operation of a cemetery which are not governed by the regulations of the Commissioner of Insurance pertaining to endowment care.

(Added to NRS by 1993, 2607)

NRS 452.027 Cooperation and exchange of information between Administrator and Board. The Administrator and the Board shall cooperate in the performance of their respective duties pursuant to this chapter and shall exchange any information, statistics or data in their records that is necessary to carry out those duties.

(Added to NRS by 1993, 2607)

Maintenance and Endowment Care of Cemetery

NRS 452.030 Owner to keep cemetery in orderly condition; enforcement authority of board of county commissioners and district attorney; transfer of title of cemetery to city or county.

1. Every owner of a cemetery shall keep the same in an orderly condition, and authority is conferred on the board of county commissioners of each county to make such rules as will carry out the intent of this section.

2. Except as otherwise provided in subsection 4, in addition to any action that may be taken pursuant to the rules described in subsection 1, the district attorney of the county in which a cemetery is located or a relative of any person interred in a cemetery may bring an action in a court of competent jurisdiction to enforce the provisions of subsection 1. If the court finds that the owner of the cemetery has failed to keep the cemetery in an orderly condition, the court may:

(a) Order the owner of the cemetery to take any action necessary to bring the cemetery into such a condition; or

(b) If the court also determines that continued ownership of the cemetery by the owner is not in accordance with the health, safety, comfort or welfare of the public, transfer title to the cemetery to the city or, if the cemetery is located in an unincorporated area of a county, the county in which the cemetery is located, if the city or county accepts such a transfer of title.

3. A city or county to which title of a cemetery is transferred pursuant to this section shall:

(a) Operate the cemetery;

(b) Lease the cemetery to a cemetery authority to operate the cemetery;

(d) Transfer title of the cemetery to a nonprofit organization acting as the cemetery authority of the cemetery.

4. The provisions of subsection 2 do not apply to a cemetery owned by a city or county.

[3:166:1913; 1919 RL p. 2644; NCL § 977]—(NRS A 2017, 328)

NRS 452.050 Authority to provide endowment care; permit from Administrator; exempt cemeteries; handling of funds.

1. Every cemetery authority operating a cemetery which is not exempt pursuant to subsection 2 shall place its cemetery under endowment care and establish, maintain and operate an endowment care fund after having first applied for and received a permit from the Administrator.

2. A cemetery is exempt from the provisions of subsection 1 if:

(a) It was maintained as a cemetery on July 1, 1971; or

(b) It is owned and operated by a governmental agency, church or benevolent or fraternal organization not operated for profit.

Ê Nothing contained in this subsection shall prohibit any cemetery authority from electing to come under the provisions of subsection 1.

3. Endowment care funds and special care funds may be commingled for investment and the money disbursed therefrom must be divided between the endowment care funds and special care funds in the proportion that each fund contributed to the principal sum invested. The funds must be held in the name of the cemetery authority.

[1:138:1953]—(NRS A 1961, 116; 1971, 2073; 2017, 1202)

1. The principal of all funds for endowment care must be invested and the money disbursed from an endowment care fund must be used for the care, maintenance and embellishment of the cemetery, in accordance with the provisions of law and the resolutions, bylaws, rules and regulations or other actions or instruments of the cemetery authority, and for no other purpose. Endowment care funds and special care funds must be maintained separate and distinct from all other funds and the trustees shall keep separate records thereof.

2. The trustee of the endowment care fund shall:

(a) Create a reserve from which principal losses may be replaced by setting aside a reasonable percentage of the income from the fund.

(b) Except as otherwise provided in subsection 3, make monthly disbursements of the income earned from the fund to the cemetery authority.

3. On January 1 of any calendar year, a cemetery authority may, by giving written notice to the trustee of the endowment care fund and the Administrator of its intention to do so at least 30 days before that date:

(a) Operate the fund as a unitrust subject to the provisions of NRS 452.165 or cease operating the fund in that manner;

(b) Change the method or rate of disbursements from the fund; or

(c) Change the frequency of disbursements from the fund. Money may be disbursed from an endowment care fund to the cemetery authority on a monthly, quarterly, semiannual or annual basis.

[2:138:1953]—(NRS A 2017, 1203)

NRS 452.070 Authority may collect fee from purchaser of plot for maintenance of cemetery. The cemetery authority may from time to time adopt plans for the general care, maintenance and embellishment of its cemetery, and charge and collect from all subsequent purchasers of plots such reasonable sums as, in the judgment of the cemetery authority, will aggregate a fund, the money disbursed from which will provide care, maintenance and embellishment.

[3:138:1953]—(NRS A 2017, 1203)

NRS 452.080 Agreement for endowment care. Upon payment of the purchase price and the amount fixed as a proportionate contribution for endowment care, there may be included in the deed of conveyance or by separate instrument an agreement to use the money disbursed from such endowment care fund for the care, maintenance and embellishment, in accordance with the plan adopted, of the cemetery and its appurtenances to the proportionate extent the income received by the cemetery authority from the contribution will permit.

[4:138:1953]—(NRS A 2017, 1203)

NRS 452.090 Agreement concerning maintenance of plot. Upon the application of an owner of any plot, and upon the payment by the owner of the amount fixed as a reasonable and proportionate contribution for endowment care a cemetery authority may enter into an agreement with the owner to use the money disbursed from such fund for the care of his or her plot and its appurtenances.

[5:138:1953]—(NRS A 2017, 1203)

NRS 452.100 Trustees of endowment care fund: Appointment; right of director to serve; limitation on compensation; appointment of bank or trust company as sole trustee.

1. The cemetery authority may appoint a board of trustees of not less than three in number as trustees of its endowment care fund. The members of the board of trustees shall hold office subject to the direction of the cemetery authority.

2. The directors of a cemetery authority, if any, may be the trustee of its endowment care fund. When the fund is in the care of the directors as a board of trustees, the secretary of the cemetery authority shall act as its secretary and keep a true record of all of its proceedings.

3. No sum in excess of 5 percent of the income derived from the fund in any year shall be paid as compensation to the board of trustees for its services as trustee.

4. In lieu of the appointment of a board of trustees of its endowment care fund, any cemetery authority may appoint as sole trustee of its endowment care fund any bank or trust company qualified under the laws of the State of Nevada to engage in the trust business.

[6:138:1953]

NRS 452.110 Bequests to fund; fund and contributions for charitable purposes; gifts not invalidated by uncertainty of beneficiaries; fund not subject to rule against perpetuities.

1. A cemetery authority which has established an endowment care fund may take, receive and hold as a part of or incident to the fund any property, real, personal or mixed, bequeathed, devised, granted, given or otherwise contributed to it for its endowment care fund.

2. The endowment care fund and all payments or contributions to it are hereby expressly permitted as and for charitable and eleemosynary purposes. Endowment care is a provision for the discharge of a duty due from the persons contributing to the persons interred and to be interred in the cemetery, and a provision for the benefit and protection of the public by preserving and keeping cemeteries from becoming unkept and places of reproach and desolation in the communities in which they are situated.

3. No payment, gift, grant, bequest or other contribution for general endowment care is invalid by reason of any indefiniteness or uncertainty of the persons designated as beneficiaries, nor is the fund or any contribution to it invalid as violating any law against perpetuities or the suspension of the power of alienation of title to property.

[7:138:1953]

NRS 452.120 Requirements for deposit by endowment care cemetery. An endowment care cemetery shall deposit in its endowment care fund, no later than 30 days following the end of the month in which the final payment is received for the sale of a grave, lawn crypt space, niche or mausoleum crypt, not less than the following amounts for interment spaces and memorial markers and monuments sold or disposed of:

1. Five dollars per square foot for each grave space.

2. Five dollars per square foot for each lawn crypt space.

3. Forty dollars for each single niche in a columbarium or mausoleum.

4. One hundred twenty-five dollars for each single adult mausoleum crypt.

5. One hundred twenty-five dollars for the first adult crypt of a tandem companion mausoleum crypt.

6. One hundred dollars for each additional crypt of a tandem companion mausoleum crypt.

7. Sixty dollars for each mausoleum crypt which is less than one-half the size of an adult crypt as measured in cubic feet.

8. A sum equal to 20 percent of the cost of each privately built mausoleum crypt.

9. Ten dollars per square foot for each lawn space niche.

10. Twelve cents per square inch of top surface face for each memorial marker and for each foundation for an upright monument.

11. Twelve cents per square inch of top surface face for each memorial lawn niche marker.

[8:138:1953]—(NRS A 1971, 2073; 1989, 1088; 2017, 1204)

NRS 452.130 Additional deposit required before disposition of plot.

1. In addition to the requirements of NRS 452.120, any endowment care cemetery hereafter established shall also have deposited in its endowment care fund or maintenance fund the additional sum of $25,000 or have deposited such sum in a maintenance fund as required by NRS 452.120 before disposing or making a sale of any space specified in NRS 452.120.

2. When the endowment care fund or maintenance fund has $75,000 on deposit, the initial $25,000 may be withdrawn.

3. The endowment care fund or maintenance fund once having reached $50,000 shall not be decreased below such amount.

[9:138:1953]—(NRS A 1971, 2073)

NRS 452.140 Endowment care cemetery may contain area without endowment care; requirements.

1. A cemetery which otherwise complies with NRS 452.120 may be designated an endowment care cemetery even though it contains a small section which may be sold without endowment care, if the section is separately set off from the remainder of the cemetery and if signs are kept prominently placed around the section designating the same as a “Nonendowment care section” in legible black lettering at least 4 inches high. There shall be printed at the head of all contracts, agreements, statements, receipts and certificates of ownership or deeds referring to plots in the section the phrase “Nonendowment care.”

2. Subsection 1 applies only to cemeteries existing on July 1, 1971.

[10:138:1953]—(NRS A 1971, 2074; 2017, 1204)

1. Each endowment care cemetery shall post in a conspicuous place in the office or offices where sales are conducted and in a conspicuous place at or near the entrance of the cemetery or its administration building and readily accessible to the public, a legible sign which shall contain the following information in the order and manner set forth below:

(a) A heading containing the words “Endowment care,” which shall appear in a minimum of 48-point black type.

(b) This is an endowment care interment property.

2. Each nonendowment care cemetery shall post in a conspicuous place in the office or offices where sales are conducted and in a conspicuous place at or near the entrance of the cemetery or its administration building and readily accessible to the public, a legible sign which shall contain the following information in the order and manner set forth below:

(a) A heading containing the words “Nonendowment care.”

(b) This is a nonendowment care interment property.

3. There shall be printed at the head of all contracts, agreements, statements, receipts, literature and other publications of nonendowment care cemeteries the following: “This institution is operated as a ‘nonendowment care’ interment property.”

4. All the information appearing on the signs and report filed in the cemetery office shall be revised annually and verified by the president and secretary, or two officers authorized by the cemetery authority.

5. As used in this section, “nonendowment care cemetery” means a cemetery that is not required by NRS 452.050 to establish and maintain an endowment care fund and does not elect, pursuant to subsection 2 of NRS 452.050, to come under the provisions of that section.

[11:138:1953]—(NRS A 2017, 1204)

NRS 452.160 Use of funds; authorized investments; annual financial statements.

1. Endowment care funds must not be used for any purpose other than to provide for the reserves authorized by law and for the endowment care of the cemetery in accordance with the resolutions, bylaws, rules and regulations or other actions or instruments of the cemetery authority.

2. The funds must be invested and reinvested in:

(a) Bonds of the United States;

(b) Bonds of this state or the bonds of other states;

(d) With the approval of the Administrator, first mortgages or first trust deeds on improved real estate;

(e) Deposits in any bank, credit union, savings and loan association or savings bank that is federally insured or insured by a private insurer approved pursuant to NRS 672.755; or

(f) With the written approval of the Administrator, any investment which would be proper under the provisions of NRS 164.700 to 164.775, inclusive.

Ê Pending investment as provided in this subsection, such funds may be deposited in an account in any savings bank, credit union or savings and loan association which is qualified to do business in the State of Nevada and which is federally insured or insured by a private insurer approved pursuant to NRS 672.755.

3. Each cemetery authority operating an endowment care cemetery shall submit to the Administrator annually, on a form prescribed and adopted by the Administrator, a financial statement of the condition of its endowment care fund. The statement must be accompanied by a fee of $10. If the statement is not received by the Administrator, he or she may, after giving 10 days’ notice, revoke the cemetery authority’s certificate of authority.

[12:138:1953]—(NRS A 1960, 337; 1971, 2074; 1983, 139; 1987, 1270; 1999, 1498; 2003, 1982; 2017, 1205)

1. The trustee of an endowment care fund that is operating as a unitrust shall adopt a written investment policy that supports the growth of the fund.

2. Except as otherwise provided in subsection 4, the trustee of an endowment care fund that is operating as a unitrust may disburse to the cemetery authority during a calendar year an amount not to exceed the sum of 5 percent of the value of the endowment care fund at the beginning of the calendar year and any additional taxes or fees imposed on the distribution.

3. The trustee of an endowment care fund that is operating as a unitrust shall not make a disbursement to the cemetery authority from the fund if, after making the disbursement, the value of the fund would be less than 80 percent of the value of the fund at the end of the immediately preceding calendar year.

4. The Administrator may prohibit the trustee of an endowment care fund that is operating as a unitrust from making a disbursement to the cemetery authority or limit the amount of such a disbursement if the Administrator determines, based on the value of the fund, that the principal of the fund is not adequately protected. For the purposes of this subsection, the value of the fund must be determined at the end of the calendar year by averaging, over the preceding 3 years or during the period of the trust’s existence, whichever is less, both the income and the principal of the trust.

(Added to NRS by 2017, 1202)

NRS 452.170 Endowment care fund: Acceptance of gifts; uses; contributions for charitable purposes; gifts not invalidated by uncertainty of beneficiaries; rule against perpetuities inapplicable.

1. A cemetery authority which has established an endowment care fund may also take and hold any property bequeathed, granted, or given to it in trust to apply the principal, or proceeds, or income to either or all of the following purposes:

(a) Improvement or embellishment of all or any part of the cemetery or any lot in it.

(b) Erection, renewal, repair or preservation of any monument, fence, building, or other structure in the cemetery.

(d) Special care or ornamenting of any part of any plot, section or building in the cemetery.

(e) Any purpose or use not inconsistent with the purpose for which the cemetery was established or is maintained.

2. The sums paid in or contributed to the fund authorized by this section are hereby expressly permitted as and for a charitable and eleemosynary purpose. Such contributions are a provision for the discharge of a duty due from the persons contributing to the person or persons interred or to be interred in the cemetery, and likewise a provision for the benefit and protection of the public by preserving, beautifying, and keeping cemeteries from becoming unkept and places of reproach and desolation in the communities in which they are situated. No payment, gift, grant, bequest, or other contribution for such purpose is invalid by reason of any indefiniteness or uncertainty of the persons designated as beneficiaries in the instruments creating the fund, nor is the fund or any contribution to it invalid as violating any law against perpetuities or the suspension of the power of alienation of title to property.

[13:138:1953]

NRS 452.180 Misrepresentations concerning endowment care fund; penalties; investigation by Administrator; applicability.

1. It is unlawful for a cemetery authority, its officers, employees or agents, or a seller or agent certified or licensed pursuant to NRS 689.450 to 689.595, inclusive, to represent that an endowment care fund or any other fund set up for maintaining care is perpetual or permanent, or to sell, offer for sale or advertise any plot under representation that the plot is under endowment care, before an endowment care fund has been established for the cemetery in which the plot is situated. Any person violating any of the provisions of NRS 452.050 to 452.180, inclusive, is personally liable for all damages resulting to any person by reason of such violation, and upon conviction thereof is guilty of a misdemeanor.

2. The Administrator, for the purpose of ascertaining the assets, conditions and affairs of any endowment care cemetery, may examine the books, records, documents and assets of any endowment care cemetery operating, or being organized to operate as such a cemetery, in the State of Nevada, and may make whatever other investigations as may be necessary to determine that the cemetery is complying fully with the provisions of NRS 452.050 to 452.180, inclusive.

3. If, after an examination or investigation, the Administrator has just cause to believe that a cemetery granted a permit under the provisions of NRS 452.050 to 452.180, inclusive, has failed to comply with the provisions and requirements of NRS 452.050 to 452.180, inclusive, and any regulations adopted thereunder, the Administrator may, after due notice and hearing, if the Administrator finds that the cemetery authority has violated those requirements or regulations, revoke or refuse to renew the permit of that cemetery authority and refer the violation to the Attorney General to determine if further action should be taken under subsection 1.

4. The provisions of NRS 679B.230 to 679B.300, inclusive, apply to any examination conducted under this section. Unless the context requires that a provision apply only to insurers, any reference in those sections to “insurer” must be replaced by a reference to “cemetery authority” or the person being examined.

[14:138:1953; A 1955, 290]—(NRS A 1961, 117; 1967, 583; 1971, 2074; 1987, 1270; 2017, 1205)

NRS 452.200 Liability and penalty for unauthorized use or investment of funds. Any member of a board of trustees or any officer or director of a corporation or association violating any of the provisions of NRS 452.160 shall be personally liable therefor, and shall upon conviction thereof be guilty of a misdemeanor.

[2:40:1931;1931 NCL § 981.01]—(NRS A 1967, 583; 1971, 2075)

Mausoleums, Vaults and Crypts

NRS 452.210 Construction of mausoleum, vault or crypt: Adoption and enforcement of regulations of State Board of Health; approval of plans and specifications.

1. A person shall not build, construct or erect any mausoleum, vault, crypt or structure intended to hold or contain dead human bodies, which shall be wholly or partially above the surface of the ground, except in compliance with the regulations of the State Board of Health governing their location, materials and construction. The State Board of Health may adopt and, except as provided in subsection 2, the Division shall enforce such regulations.

2. An incorporated city or a county which:

(a) Has a building or public works department; and

(b) Has adopted a nationally recognized building code, entirely or with variations,

Ê shall enforce within its respective city limits or unincorporated areas any regulations pertaining to the construction of mausoleums, vaults, crypts or other similar structures, as adopted by the State Board of Health under subsection 1, and shall exercise such enforcement, including supervisory control, instead of the Division and any district board of health.

3. Before commencing the building, construction or erection of a mausoleum, vault, crypt or other similar structure, full detailed plans and specifications of the structure shall be presented to the Division for its examination and approval. The approval of the plans and specifications of the structure shall be evidenced by a certificate in writing signed by the Chief Medical Officer.

[1:21:1931; 1931 NCL § 4085]—(NRS A 1963, 964; 1971, 2075; 1977, 167)

NRS 452.220 Requirements for construction of crypt or catacomb. All crypts or catacombs placed in a mausoleum, vault or other burial structure, as described in NRS 452.210, shall be so constructed that all parts thereof may be readily examined by the Division, or any other health officer, and such crypts or catacombs, when used for the permanent interment of a deceased body or bodies, shall be so hermetically sealed that no offensive odor or effluvia may escape therefrom.

[2:21:1931; 1931 NCL § 4085.01]—(NRS A 1963, 964)

NRS 452.230 Supervision of construction: Inspector; final certificate.

1. Except as provided in subsection 2 of NRS 452.210, the Division shall have supervisory control over the construction of any mausoleum, vault or crypt, and shall:

(a) See that the approved plans and specifications are in all respects complied with.

(b) Appoint an inspector under whose supervision the mausoleum, vault or crypt shall be erected.

(c) Determine the amount of compensation of the inspector. The compensation shall be paid by the person erecting such mausoleum, vault or crypt.

2. No departure or deviation from the original plans and specifications is permitted except upon approval of the Division, evidenced in the same manner as the approval of the original plans and specifications.

3. A mausoleum, vault, crypt or structure shall not be used to hold any dead body until a final certificate is obtained indicating compliance with the plans and specifications as filed. The certificate must be signed either by the Chief Medical Officer for the Division or by the head of the local building or public works department, depending upon which division or department supervised the construction under NRS 452.210.

[3:21:1931; A 1933, 26; 1931 NCL § 4085.02]—(NRS A 1963, 964; 1971, 2076; 1977, 168; 2013, 3061)

NRS 452.235 Certificate of occupancy required before use. A cemetery authority shall not use any crypt or niche for the entombment or inurnment of human remains unless a certificate of occupancy has been issued by the State Board of Health or the local building or public works department, depending upon which authority supervised the construction under NRS 452.210, for the occupancy of any such crypt or niche.

(Added to NRS by 1971, 2072; A 1993, 2607)

NRS 452.240 Removal of bodies when structure becomes danger to public health; payment of expenses of reinterment.

1. Whenever any mausoleum, vault, crypt or structure heretofore erected, and containing one or more deceased human bodies, shall, in the opinion of the Division, become a menace to public health, any court of competent jurisdiction may order the person, firm or corporation owning the structure to remove the deceased body or bodies for interment in some suitable cemetery at the expense of the person, firm or corporation owning such mausoleum, vault or crypt.

2. If no such person, firm or corporation can be found in the county where such mausoleum, vault or crypt may be located, then such removal and interment shall be at the expense of the cemetery or cemetery association, county, city or town where such mausoleum, vault or crypt may be situated.

[4:21:1931; 1931 NCL § 4085.03]—(NRS A 1963, 965)

NRS 452.250 Deposit of money required by NRS 452.120. There shall be deposited with the board of trustees or board of directors of any cemetery corporation or association where the mausoleum, vault or crypt is to be erected the amount provided for in NRS 452.120.

[5:21:1931; A 1933, 26; 1951, 357]—(NRS A 1961, 117; 1971, 2076)

NRS 452.270 Penalty. Any person, any member of a firm, or any officer or director of a corporation failing to comply with each and every provision of NRS 452.210 to 452.250, inclusive, shall be personally liable therefor, and is guilty of a misdemeanor.

[6:21:1931; 1931 NCL § 4085.05]—(NRS A 1967, 584; 1971, 2077)

Miscellaneous Provisions

NRS 452.285 Inalienability of lot or plat transferred from nonprofit corporation to individual holders; release of interest; restrictions on interment.

1. Whenever the cemetery lands and property of any nonprofit corporation governed by the provisions of chapter 82 of NRS formed for the purpose of procuring and holding lands to be used exclusively for a cemetery or place of burial of the dead are laid off into lots or plats, and the lots or plats, or any of them, are transferred to individual holders, and after there has been an interment in a lot or plat so transferred, the lot or plat, from the time of the interment, is forever thereafter inalienable, and, upon the death of the holder or proprietor thereof, descends to the heirs at law of the holder or proprietor, and to their heirs at law forever. Any one or more of the heirs at law may release to any other of the heirs at law his or her or their interest in the lot or plat, on such conditions as are agreed on and specified in the release, which must be recorded with the county recorder of the county within which the cemetery is situated.

2. The body of any deceased person must not be interred in such a lot or plat, unless it is the body of a person having, at the time of the person’s decease, an interest in the lot or plat, or the relative of some person having such an interest, or the spouse of such a person, or the spouse’s relative, except by the consent of all persons having an interest in the lot or plat.

(Added to NRS by 1991, 1316)

NRS 452.300 Unlawful to make or open road through cemetery or deposit material within cemetery without consent; penalties.

1. Every person who makes or opens any road, or constructs any railway, turnpike, canal or other public easement over, through, in or upon such part of any cemetery without authority of law or the consent of the cemetery authority or owner thereof is guilty of a category E felony and shall be punished as provided in NRS 193.130.

2. Every person who deposits any material in or upon any cemetery without written consent from the owner of the cemetery or the cemetery authority or without a court order is guilty of a category E felony and shall be punished as provided in NRS 193.130.

[1911 C&P § 212; RL § 6477; NCL § 10160]—(NRS A 2005, 500)

NRS 452.305 Unlawful to damage or destroy property in cemetery or disturb contents of grave, tomb or crypt; penalty; restitution; civil liability.

1. A person who:

(a) Willfully destroys, mutilates, defaces or injures any tomb, monument, gravestone, building or other structure placed in any cemetery;

(b) Willfully destroys, mutilates, defaces or injures any fence, railing or other work for the protection or ornament of any cemetery or any tomb, monument, gravestone, or any structure, plat or lot within the cemetery;

(d) Willfully disturbs the contents of any grave, tomb or crypt in a cemetery,

Ê is guilty of a category E felony and shall be punished as provided in NRS 193.130. In addition to any other penalty, the court shall order the person to pay restitution to the owner of the cemetery, cemetery authority or board of county commissioners of the county in which the cemetery is located, as appropriate, including payment of any costs to reinter or redeposit the contents of any grave, tomb or crypt that were removed or disturbed by the person.

2. Any money paid for restitution pursuant to subsection 1 must be applied by the trustees, owner of the cemetery, cemetery authority or board of county commissioners of the county in which the cemetery is located, as appropriate, to repair or restore the property which was destroyed or injured and to conduct any reinterment or redeposit for which costs were ordered pursuant to subsection 1.

3. This section does not relieve any person from civil liability for engaging in an unlawful act pursuant to this section.

(Added to NRS by 1991, 1316; A 2005, 500)

NRS 452.3055 Unlawful to remove objects from cemetery without consent or to possess or traffic in objects unlawfully removed; penalty; restitution; civil liability; exceptions.

1. It is unlawful for a person to:

(a) Remove willfully any tomb, monument, gravestone, fencing, building or other structure placed in a cemetery, or any portion of the tomb, monument, gravestone, fencing, building or structure, without written authorization from a member of the immediate family or a lineal descendent of the deceased, the owner of the cemetery or cemetery authority, the board of county commissioners of the county where the cemetery is located or a court order;

(b) Possess any tomb, monument, gravestone, fencing, building or other structure removed from a cemetery, or any portion of the tomb, monument, gravestone, fencing, building or structure, if the person knows it has been unlawfully removed from a cemetery; or

(c) Sell, offer or attempt to sell or otherwise transfer or dispose of any tomb, monument, gravestone, fencing, building or other structure placed in a cemetery, or any portion of the tomb, monument, gravestone, fencing, building or structure, if the person knows it has been unlawfully removed from a cemetery.

2. A person who violates any provision of subsection 1 is guilty of a category E felony and shall be punished as provided in NRS 193.130. In addition to any other penalty, the court shall order the person to pay restitution to the owner of the cemetery, the cemetery authority or the board of county commissioners of the county in which the cemetery is located, as appropriate.

3. A person who is paid money for restitution pursuant to subsection 2 shall use the money to repair or restore the property that was removed from the cemetery.

4. This section does not relieve any person from civil liability for engaging in an unlawful act pursuant to this section.

5. The provisions of this section do not apply to a person acting in the course of a medical or archeological study or criminal investigation or in carrying out the professional mortuary duties of the person.

(Added to NRS by 2005, 499)

Operation of Business

NRS 452.310 Certificate of authority: Requirement; application and supporting documents; filing fee and other fees; provision of information to Administrator.

1. No person may engage in the business of operating a cemetery in this state without first obtaining a certificate of authority from the Board.

2. Applications for a certificate of authority to operate a cemetery must be filed with the Board. Each application must be accompanied by:

(a) A filing fee of $1,000 and any other fees related to the application. No part of the fees is refundable.

(b) A copy, certified by the proper officials, of the:

(1) Articles of incorporation, if any.

(2) Bylaws of the corporation, if any.

(3) Application to the city or county planning commission for a use permit or the rezoning for the proposed cemetery.

(4) Land use or zoning permit.

(5) Declaration of dedication of land to cemetery purposes.

(6) Deed, contract of purchase or other document which provides the applicant with merchantable title to the land dedicated.

(7) Endowment care trust fund agreement executed by the proper officers of the cemetery authority.

(1) If the applicant is a corporation, the names and addresses of the board of directors and officers.

(2) If the applicant is not a corporation, the names and addresses of the natural persons in charge.

(3) The names and addresses of the trustees of the endowment care fund.

(4) The name and address of the person in charge of sales.

Ê The statement must contain a description of the general character, experience and fitness to engage in the cemetery business for each person named.

(d) A complete, detailed and audited financial statement showing assets, liabilities and reserve.

(e) An itemized statement of all estimated receipts and expenditures for the succeeding 2-year period or such other period as may be required by the Board.

(f) A map of the proposed cemetery in such detail and size as may be required by the Board.

(g) A statement of the proposed plan of operation in such detail as may be required by the Board.

(h) A statement of the amount deposited in the endowment care fund and the type of investment made of such amount.

(i) A statement from the depository showing the deposit in the endowment care fund of the amount required by NRS 452.120 and 452.130.

(j) Such other information as may be required by written notice from the Board.

3. Upon request, the Board shall provide to the Administrator a copy of the following information contained in an application for a certificate of authority filed with the Board pursuant to this section:

(a) The endowment care trust fund agreement;

(b) The names and addresses of the trustees of the endowment care fund; and

(Added to NRS by 1971, 2063; A 1993, 2607; 2003, 1280)

NRS 452.330 Content of financial statement.

1. If the applicant is a new corporation, the financial statement required by NRS 452.310 shall designate the amount of stock subscribed, the consideration paid for all stock issued and the amount of promotional stock involved.

2. If the applicant has had prior experience in the cemetery business, the financial statement required by NRS 452.310 shall include complete profit and loss statements for the preceding 3 years or, if the applicant has been in such business for less than 3 years, then for such period.

(Added to NRS by 1971, 2064)

NRS 452.340 Certificate of authority: Issuance; duration.

1. If the Board finds that the proposed cemetery authority has in good faith complied with all lawful requirements, it shall within 30 days issue a certificate of authority for the operation of a cemetery.

2. Notwithstanding the provisions of NRS 642.069, the certificate of authority is valid for 6 months from the date of issuance, and if the cemetery authority has not begun operations within that time the certificate expires unless the Board has, for good cause, extended the period. No such extension may be given for more than 6 months from the date of extension.

(Added to NRS by 1971, 2064; A 1993, 2608; 2015, 1971)

NRS 452.350 Regulations of cemetery authority. A cemetery authority may:

1. Adopt, amend and enforce rules and regulations for the use, care, control, management, restriction and protection of its property;

2. Restrict and limit the use of all property within its cemetery;

3. Regulate the uniformity of erections within its cemetery;

4. Regulate, prohibit or remove monuments, effigies and structures within any portion of its cemetery;

5. Prohibit the introduction of plants and shrubs within its cemetery;

6. Regulate or prohibit, for good cause, the use of any portion of its cemetery for interment, entombment or inurnment; and

7. Regulate the conduct of persons and prevent improper assemblages within its cemetery.

(Added to NRS by 1971, 2065)

NRS 452.360 Map of cemetery: Requirements; content; inspection.

1. A cemetery authority, when additional property is required for interment, entombment or inurnment purposes, shall make maps showing:

(a) If land, the location of graves, monuments, markers, memorials, vaults, crypts, thoroughfares and plots, with descriptive names where applicable.

(b) If a mausoleum, crematory or columbarium, the location of halls, rooms, corridors, elevations and other divisions, with descriptive names where applicable.

2. The maps required by subsection 1 shall:

(a) Be kept on cemetery land in an office of the cemetery authority.

(b) Open to inspection by authorized and interested persons.

(d) Show the name of the owner of each lot, vault, crypt, niche or other repository in the cemetery, mausoleum or columbarium.

(Added to NRS by 1971, 2065)

NRS 452.410 Certificate of occupancy required before sale of crypt or niche; exceptions.

1. Except as may otherwise be specifically authorized in writing by the Administrator, after the Division’s written approval of plans and specifications for the construction of a mausoleum or columbarium, no cemetery authority or person on behalf of such cemetery authority shall sell, offer for sale, contract to sell or negotiate the sale of a crypt or niche in any such advertised or projected structure before receiving a certificate of occupancy, unless the cemetery authority:

(a) Provides a bond, if deemed necessary by the Administrator, in favor of the State of Nevada in an amount which is sufficient to cover the amount of sales commission that has been received from the buyer until the structure is completed and complies with paragraphs (c) and (d) of this subsection; or

(b) Is able to provide a certificate of ownership for existing crypts or niches of comparable value to the one sold and includes a provision in each contract of sale that the purchaser has the right of exchange for an existing crypt or niche of comparable value; and

(c) Deposits the net proceeds, remaining after payment of the sales commission, collected on the sale of such crypts or niches, into a trust for the purpose of the construction of the projected or advertised mausoleum or columbarium; and

(d) Has provisions for satisfactory temporary entombment or interment, acceptable to the contract purchaser or the representative of the deceased contract beneficiary, pending completion of construction and delivery of the approved crypt or niche, when sold by reference to construction plans and specifications, in accordance with the terms of the sales contract.

2. Each contract for the sale of a mausoleum crypt or niche before a certificate of occupancy is obtained shall contain a provision substantially stating: “If the seller at any time finds himself or herself unable to fulfill this agreement owing to an act of God, strike, riot, order of civil or military authority or to any other unforeseen contingency, he or she shall return to the purchaser all moneys that may have been paid hereunder, and this agreement thereupon shall be void.”

(Added to NRS by 1971, 2065)

NRS 452.590 Acquisition of existing cemetery authority: Requirements and fees for certificate of approval.

1. A person who proposes to purchase or acquire control of an existing cemetery authority, either by purchase of the outstanding capital stock of a cemetery authority or the interest of the owner or owners, and thereby to change the control of the cemetery authority, shall first make application to the Board for a certificate of approval of the proposed change of control in the cemetery authority.

2. The application must contain the name and address of the proposed new owners, and the Board may only issue a certificate of approval after it is reasonably satisfied that the proposed new owners are qualified by character, experience and business and financial reputability and responsibility to control and operate the cemetery in a suitable and proper manner, and that the interest of the public generally will not be jeopardized by the proposed change in ownership and management. The Board shall not issue a certificate of approval without the approval of the Administrator.

3. The application must be accompanied by a filing and investigation fee of $250 and any other fees related to the application. No part of the fees is refundable.

(Added to NRS by 1971, 2071; A 1993, 2609; 2003, 1281)

Violations

NRS 452.610 Penalty. In addition to any other penalty provided for in NRS 452.001 to 452.610, inclusive, any person who violates any provision of NRS 452.001 to 452.610, inclusive, or any regulation adopted or administrative order entered pursuant to those sections, for which a greater penalty is not otherwise provided by law, is guilty of a misdemeanor.

(Added to NRS by 1971, 2072; A 1993, 2754; 2003, 1282; 2017, 1206)

CEMETERIES AND CREMATORIES FOR PETS

NRS 452.640 Definitions. As used in NRS 452.640 to 452.740, inclusive, unless the context otherwise requires:

1. “Administrator” means the Commissioner of Insurance.

2. “Cemetery authority” means a person who owns or controls any real property dedicated for use as a cemetery for pets pursuant to NRS 452.655, and who operates a cemetery for pets on that property.

(Added to NRS by 1993, 2749)

NRS 452.645 Applicability of provisions. The provisions of:

1. NRS 452.650 to 452.700, inclusive, do not apply to cemeteries containing human remains only.

2. NRS 452.655 to 452.700, inclusive, do not apply to the operation of a cemetery for pets existing on October 1, 1993, unless the property on which the cemetery is located is dedicated for use as a cemetery for pets pursuant to NRS 452.655.

(Added to NRS by 1993, 2749)

NRS 452.650 Adoption of local ordinances. The governing body of a county, city or town may adopt such ordinances for the maintenance and operation of cemeteries for pets and crematories for pets, and for the interment, inurnment and entombment of pets, as it deems appropriate for the public health, safety or welfare. Such an ordinance must not conflict with the provisions of NRS 452.655 to 452.700, inclusive.

(Added to NRS by 1993, 2752; A 2011, 3750)

NRS 452.655 Dedication of property for use as cemetery: Procedure; effect.

1. The owner of real property may dedicate any portion of the property for use as a cemetery for pets by recording an acknowledged declaration of that dedication, which must specify the period for which the dedication is made, with the county recorder of the county in which the property is located.

2. Except as otherwise provided in subsection 3, property dedicated for use as a cemetery for pets must be used exclusively for that purpose until the dedication is removed by court order.

3. Nothing in this section prohibits the interment, in property dedicated for use as a cemetery for pets, of the cremated remains of a person with the remains of the person’s predeceased pet.

(Added to NRS by 1993, 2750)

NRS 452.660 Dedication of property for use as cemetery: Removal of dedication. The owner of property dedicated for use as a cemetery for pets may petition the district court of the judicial district where the property is located for the removal of that dedication. The district court shall remove the dedication if it determines, after notice and hearing, that:

1. No interments of pets were made in, or all interments of pets have been removed from, the dedicated property; and

2. The owner of the property has received written authorization from the persons whose pets have been interred in the cemetery, or their successors, to remove the dedication from their respective plots or to disinter their respective pets for removal to another location.

(Added to NRS by 1993, 2750)

NRS 452.665 Dedication of property for use as cemetery: Priority over encumbrances. The dedication of property for use as a cemetery for pets pursuant to NRS 452.655 is not defeated or otherwise affected by, and has priority over:

1. Any lien, mortgage or other encumbrance which attaches to the property:

(a) After the dedication; or

(b) Before the dedication, if the holder of the lien, mortgage or other encumbrance consents in writing to the subordination of his or her interest in the property; and

2. Any sale of the property to enforce such a lien, mortgage or other encumbrance.

(Added to NRS by 1993, 2750)

NRS 452.670 Prerequisites to operation of cemetery. A person shall not operate a cemetery for pets unless:

1. The trust fund for the endowment care of the cemetery contains a principal sum of not less than that amount required pursuant to NRS 452.705.

2. The cemetery is located on not less than 2.5 acres of real property which:

(a) Is dedicated for use as a cemetery for pets pursuant to NRS 452.655; and

(b) Is not subject to any liens, mortgages or other encumbrances, except those which are subordinate to the dedication of the property for use as a cemetery for pets.

(Added to NRS by 1993, 2751; A 2011, 3750)

NRS 452.675 Restriction on operation of crematory.

1. A person shall not operate a crematory for pets unless the person has a facility with an area designated only for the cremation of pets and which complies with any applicable federal or state statute or regulation or local ordinance.

2. The provisions of this section do not apply to:

(a) A society:

(1) Which was formed for the purpose of preventing cruelty to animals as described in NRS 574.010; and

(2) Which operates a shelter for animals.

(b) A cemetery for pets that operates a crematory for pets.

(Added to NRS by 1993, 2751; A 2011, 3750)

NRS 452.680 Authority of cemetery authority and operator of crematory to dispose of remains when other arrangements have not been made; notice of authority. A cemetery authority or an operator of a crematory for pets:

1. May dispose of the remains of any pet which has been left for more than 7 days at the cemetery or crematory, if arrangements have not been made with the cemetery authority or operator of the pet crematory for the disposition of the pet.

2. Shall post a notice, in a conspicuous place on the grounds of the cemetery or in the portion of the facility of the crematory where the public is allowed apprising the public of the provisions of subsection 1.

(Added to NRS by 1993, 2751; A 2011, 3751)

NRS 452.685 Trust fund for endowment care: Requirements for deposit.

1. A cemetery authority shall, before the interment, inurnment or entombment of a pet, require a deposit for the trust fund for the endowment care of the cemetery, in addition to any fee charged for the interment, inurnment or entombment.

2. The deposit for the trust fund for the endowment care of the cemetery must be set by the cemetery authority in an amount which is not less than:

(a) For each grave, $5 per square foot.

(b) For the first entombment in a single, companion or communal crypt, $35, and for each additional entombment in the same crypt, $20.

(c) For the first inurnment in a single, companion or communal niche, $15, and for each additional inurnment in the same niche, $10.

(Added to NRS by 1993, 2750)

NRS 452.690 Trust fund for endowment care: Disposition of money received by or on behalf of cemetery authority. Any money received by or on behalf of a cemetery authority relating to the interment, inurnment or entombment of a pet must be applied to pay the deposit required by NRS 452.685 before the remainder may be used for any other purpose. The cemetery authority shall place the deposit into a trust fund for the endowment care of the cemetery.

(Added to NRS by 1993, 2750)

NRS 452.695 Trust fund for endowment care: Receipt of contributions; purposes and validity of fund and contributions.

1. A cemetery authority may receive and hold as a part of or incident to its trust fund for the endowment care of the cemetery any real or personal property bequeathed, devised, granted, given or otherwise contributed to it for the trust fund.

2. The trust fund and all payments or contributions to it shall be deemed to be for charitable and eleemosynary purposes, and the endowment care of the cemetery for pets shall be deemed to be in discharge of a duty due from the persons contributing to the trust fund, and for the benefit and protection of the public health and welfare by preserving and keeping cemeteries for pets from becoming unkempt and places of reproach and desolation in the communities in which they are situated.

3. No payment, gift, grant, bequest or other contribution for the endowment care of a cemetery for pets is invalid by reason of any indefiniteness or uncertainty in the designation of the beneficiaries, nor is the fund or any contribution to it invalid as violating any law against perpetuities or the suspension of the power of alienation of title to property.

(Added to NRS by 1993, 2751)

NRS 452.700 Trust fund for endowment care: Exemption from process of law. In the absence of fraud, any money in a trust fund for the endowment care of a cemetery for pets held pursuant to NRS 452.690 is exempt from attachment, garnishment or other process of law for the payment of any debt or liability of a cemetery authority, the person depositing the money or the successor of such a person.

(Added to NRS by 1993, 2751)

NRS 452.705 Trust fund for endowment care: Minimum sums.

1. Each trust fund for the endowment care of a cemetery for pets must contain a principal sum of not less than $25,000.

2. When the trust fund has not less than $75,000 on deposit, the initial $25,000 may be withdrawn.

3. The trust fund once having reached $50,000 may not be decreased below that amount.

(Added to NRS by 1993, 2754)

NRS 452.710 Trust fund for endowment care: Trustees.

1. A cemetery authority may appoint a board of trustees of not less than three in number as trustees of its trust fund for the endowment care of the cemetery. The members of the board of trustees hold office subject to the direction of the cemetery authority.

2. The directors of a cemetery authority, if any, may be the trustees of its trust fund. When the fund is in the care of the directors as a board of trustees, the secretary of the cemetery authority shall act as its secretary and keep a true record of all of its proceedings.

3. No sum in excess of 5 percent of the income derived from the fund in any year may be paid as compensation to the board of trustees for its services.

4. In lieu of the appointment of a board of trustees of its trust fund for the endowment care of the cemetery, a cemetery authority may appoint as sole trustee of the fund any bank or trust company qualified pursuant to the laws of this state to engage in the trust business.

(Added to NRS by 1993, 2752)

NRS 452.715 Trust fund for endowment care: Administration.

1. The principal of all trust funds for the endowment care of a cemetery must be invested and the income only used for the care, maintenance and embellishment of the cemetery, in accordance with the provisions of law and the resolutions, bylaws, rules and regulations or other actions or instruments of the cemetery authority, and for no other purpose. The trust funds must be maintained separate and distinct from all other funds and the trustees shall keep separate records thereof.

2. The trustee of the trust fund shall create a reserve from which principal losses may be replaced by setting aside a reasonable percentage of the income from the fund.

(Added to NRS by 1993, 2752)

NRS 452.720 Trust fund for endowment care: Use; deposit and investments; submission of annual financial statement.

1. Money held in trust for the endowment care of a cemetery for pets must not be used for any purpose other than to provide, through income only, for the reserves authorized by law and for the endowment care of the cemetery in accordance with the resolutions, bylaws, rules and regulations or other actions or instruments of the cemetery authority.

2. The money must be invested and reinvested in:

(a) Bonds of the United States;

(b) Bonds of this state or the bonds of other states;

(d) With the approval of the Administrator, first mortgages or first trust deeds on improved real estate;

(e) Deposits in any bank, credit union, savings and loan association or savings bank that is federally insured or insured by a private insurer approved pursuant to NRS 672.755; or

(f) With the written approval of the Administrator, any investment which would be proper under the provisions of NRS 164.700 to 164.775, inclusive.

Ê Pending investment as provided in this subsection, such money may be deposited in an account in any savings bank, credit union or savings and loan association which is qualified to do business in this state and which is federally insured or insured by a private insurer approved pursuant to NRS 672.755.

3. Each cemetery authority shall annually submit to the Administrator, on a form prescribed and adopted by the Administrator, a financial statement of the condition of its trust fund for the endowment care of the cemetery. The statement must be accompanied by a fee of $10. If the statement is not received by the Administrator, he or she may, after giving 10 days’ notice, revoke the cemetery authority’s certificate of authority.

(Added to NRS by 1993, 2753; A 1999, 1499; 2003, 1983)

NRS 452.725 Additional contributions to cemetery authority in trust: Receipt; use; purposes; validity.

1. A cemetery authority may also take and hold any property bequeathed, granted, or given to it in trust and apply the principal, or proceeds, or income from the trust to either or all of the following purposes:

(a) Improvement or embellishment of all or any part of the cemetery or any lot in it.

(b) Erection, renewal, repair or preservation of any monument, fence, building or other structure in the cemetery.

(d) Special care or ornamenting of any part of any plot, section or building in the cemetery.

(e) Any purpose or use not inconsistent with the purpose for which the cemetery was established or is maintained.

3. No payment, gift, grant, bequest or other contribution for such a purpose is invalid by reason of any indefiniteness or uncertainty of the persons designated as beneficiaries in the instruments creating the fund, nor is the fund or any contribution to it invalid as violating any law against perpetuities or the suspension of the power of alienation of title to property.

(Added to NRS by 1993, 2752)

NRS 452.730 Posting and inspection of sign indicating endowment care.

1. Each cemetery for pets shall post in a conspicuous place in each office where sales are conducted and at or near the entrance of the cemetery or its administration building if readily accessible to the public, a legible sign containing the following information in the order and manner set forth below:

(a) A heading with the words “Endowment care” appearing in a minimum of 48-point black type.

(b) A statement that the cemetery is endowment care interment property.

2. The president and secretary of the cemetery or two officers authorized by the cemetery authority shall annually inspect each sign to ensure compliance with this section.

(Added to NRS by 1993, 2754)

NRS 452.735 Unlawful acts; investigation by Administrator.

1. It is unlawful for a cemetery authority, its officers, employees or agents, or a seller or agent certified or licensed pursuant to NRS 689.450 to 689.595, inclusive, to:

(a) Represent that a trust fund for the endowment care of the cemetery is perpetual or permanent; or

(b) Sell, offer for sale or advertise any plot under representation that the plot is under endowment care,

Ê before a trust fund for the endowment care of the cemetery has been established for the cemetery in which the plot is situated.

2. The Administrator, for the purpose of ascertaining the assets, conditions and affairs of a cemetery for pets, may examine the books, records, documents and assets of a cemetery for pets operating, or being organized to operate as such a cemetery, in this state and may make any other investigations as may be necessary to determine that the cemetery is complying fully with the provisions of NRS 452.705 to 452.740, inclusive.

3. The provisions of NRS 679B.230 to 679B.300, inclusive, apply to any examination conducted under this section. Unless the context requires that a provision apply only to insurers, any reference in those sections to “insurer” must be replaced by a reference to “cemetery authority” or the person being examined.

(Added to NRS by 1993, 2753)

NRS 452.740 Violations: Liability; penalty. Any person violating any of the provisions of NRS 452.710 to 452.725, inclusive, or 452.735 is personally liable for the violation and is guilty of a misdemeanor.

(Added to NRS by 1993, 2754)