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AGO Opinions with Topic: CEMETERIES
AGO 1958 No. 165 >  February 26, 1958
TOWNSHIPS - POWERS - CEMETERIES - POWER TO ESTABLISH ENDOWMENT CARE FUND - CEMETERIES - POWER TO ESTABLISH ENDOWMENT CARE FUND - ENDOWMENT CARE
TOWNSHIPS ‑- POWERS ‑- CEMETERIES ‑- POWER TO ESTABLISH ENDOWMENT CARE FUND ‑- CEMETERIES ‑- POWER TO ESTABLISH ENDOWMENT CARE FUND ‑- ENDOWMENT CARE ‑- POWER OF TOWNSHIP TO ESTABLISH FUND A township has no power to establish an endowment care fund for cemetery maintenance.
AGO 1956 No. 325 >  October 4, 1956
CEMETERIES - MINIMUM AND MAXIMUM CARE DEPOSITS FOR CRYPTS AND NICHES
CEMETERIES ‑- MINIMUM AND MAXIMUM CARE DEPOSITS FOR CRYPTS AND NICHES 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.
AGO 1955 No. 56 >  April 13, 1955
CEMETERIES
CEMETERIES The exemptions provided in RCW 68.05.280 applies to the provisions of RCW 68.40.010.
AGO 1954 No. 351 >  December 2, 1954
CEMETERIES - PERPETUAL CARE ORDINANCES
CEMETERIES ‑- PERPETUAL CARE ORDINANCES 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.
AGO 1954 No. 224 >  March 19, 1954
CEMETERIES - ENDOWMENT CARE - $25,000 DEPOSIT - APPLICABILITY
CEMETERIES ‑- ENDOWMENT CARE ‑- $25,000 DEPOSIT ‑- APPLICABILITY 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.
AGO 1955 No. 24 >  February 16, 1955
CEMETERIES - CEMETERY BOARD - EXAMINATION OF BOOKS AND RECORDS OF CEMETERY AUTHORITY
CEMETERIES ‑- CEMETERY BOARD ‑- EXAMINATION OF BOOKS AND RECORDS OF CEMETERY AUTHORITY. 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.
AGO 1954 No. 295 >  August 12, 1954
MUNICIPAL CORPORATIONS - CEMETERIES
MUNICIPAL CORPORATIONS ‑- CEMETERIES A fourth class city may acquire and maintain a cemetery, but it may not sell lots therein to provide funds for maintenance.
AGO 1953 No. 166 >  November 5, 1953
CEMETERIES - JURISDICTION OF CEMETERY BOARD
DEPOSIT REQUIRED FOR ESTABLISHMENT OF ENDOWMENT CARE SECTIONS IN PREVIOUSLY NON-ENDOWED CEMETERIES

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.

AGO 1955 No. 30 >  February 23, 1955
CEMETERIES - ENDOWMENT CARE FUND - INVESTMENTS
CEMETERIES ‑- ENDOWMENT CARE FUND ‑- INVESTMENTS.
Endowment Care fund of cemetery cannot be invested in graves, which are not income‑producing.
AGO 1955 No. 31 >  February 21, 1955
CEMETERIES - THREE‑PARTY AGREEMENTS - NECESSITY FOR CARE ENDOWMENT FUND
CEMETERIES ‑- THREE‑PARTY AGREEMENTS ‑- NECESSITY FOR CARE ENDOWMENT FUND.

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.

AGO 1954 No. 195 >  February 1, 1954
CEMETERIES - CONTROL BY CEMETERY BOARD - CEMETERY BOARD - FEES CHARGEABLE BY
CEMETERIES ‑- CONTROL BY CEMETERY BOARD -- CEMETERY BOARD ‑- FEES CHARGEABLE BY 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.
AGLO 1977 No. 46 >  October 21, 1977
CEMETERIES - CORPORATIONS - CHURCHES
OPERATION OF CEMETERY BY NONPROFIT CORPORATION CONTROLLED BY RELIGIOUS ORGANIZATION 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.
AGLO 1974 No. 50 >  April 17, 1974
CEMETERIES - CONTRACTS - TRUSTS - FUNDS
ENDOWMENT (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.
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