Mississippi Cemetery Board; establish and empower within the Office of Secretary of State.

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To: Government Structure
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) England

SENATE BILL NO. 2642

AN ACT TO ESTABLISH THE MISSISSIPPI CEMETERY BOARD WITHIN THE 1
OFFICE OF SECRETARY OF STATE; TO PROVIDE FOR THE COMPOSITION OF 2
THE BOARD AND TO DIRECT THE SECRETARY OF STATE TO PROVIDE 3
ADMINISTRATIVE SUPPORT FOR ITS OPERATION; TO PRESCRIBE THE POWERS 4
AND DUTIES OF THE MISSISSIPPI CEMETERY BOARD TO PROTECT THE 5
FINANCIAL INTEREST OF THE PUBLIC BY ENSURING THE PHYSICAL CARE OF 6
CEMETERIES AND THE REGULATION OF THOSE COMPANIES ADVERTISING OR 7
OPERATING PERPETUAL CARE CEMETERIES IN THIS STATE; TO AUTHORIZE 8
THE BOARD TO ISSUE REGULATIONS ALLOWING FAMILIES TO CREATE A 9
NONPROFIT ENTITY TO PROVIDE LAWN AND BUILDING MAINTENANCE AND 10
REPAIRS AT THEIR CEMETERIES AND COLLECT FUNDS AND DONATIONS 11
THEREFOR; TO BRING FORWARD AND AMEND SECTIONS 41-43-31 THROUGH 12
41-43-59, MISSISSIPPI CODE OF 1972, WHICH IS THE MISSISSIPPI 13
"CEMETERY LAW"; AND FOR RELATED PURPOSES. 14
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 15
SECTION 1. As used in this act, the term "cemetery" shall 16
mean any land or structure in this state dedicated to and used or 17
intended to be used for interment of human remains, including a 18
burial park for earth interments, a mausoleum or columbarium for 19
vault or crypt interments, or a combination of one or more 20
thereof. This act shall not apply to cemeteries owned 21
and/operated by a religious organization or a cemetery owned 22
and/or operated by a municipality. 23
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SECTION 2. (1) The Mississippi Cemetery Board is hereby 24
established within the Office of the Secretary of State to consist 25
of seven (7) members selected as follows: 26
(a) The Secretary of State or his or her designated 27
deputy shall be a voting member of the board and shall serve as 28
chairman; 29
(b) Six (6) members shall be appointed by the Governor 30
with the advice and consent of the Senate for terms of four (4) 31
years, as follows: 32
(i) Four (4) of the six (6) members appointed by 33
the Governor shall be owners or operators of licensed perpetual 34
care cemeteries in this state; 35
(ii) One (1) member shall be appointed by the 36
Governor and shall be a citizen of the State of Mississippi, of 37
good character, and a qualified elector, but this person shall not 38
have any interest in a cemetery or funeral home either within or 39
without the State of Mississippi; and 40
(iii) One (1) member shall be sixty (60) years of 41
age or older, appointed from the state at large, subject to the 42
confirmation of the Senate, and shall represent the elderly. This 43
member shall not be actively engaged in or retired from any 44
profession or occupation which is regulated by the board. 45
(2) The Mississippi Cemetery Board shall be located for 46
administrative purposes within the Office of the Secretary of 47
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State which shall provide necessary meeting space, clerical and 48
administrative support. 49
(3) If a matter comes before the board involving a cemetery 50
in which a member has a financial interest, then the member is 51
disqualified from participating in the discussion or vote on the 52
matter. 53
(4) Vacancies on the board due to death, resignation, or 54
other cause of any appointed member shall be filled by appointment 55
of the Governor for the unexpired portion of the term in the same 56
manner as was required for the initial appointment. 57
(5) Members shall serve without pay or other compensation 58
for their services except that members may receive expense 59
reimbursement and stipends in accordance with law. 60
(6) Any action taken by the Mississippi Cemetery Board shall 61
be by the majority vote of the board members who are present at 62
the meeting when the action is taken. 63
(7) Four (4) members of the board shall constitute a quorum. 64
(8) The board shall meet subject to call of the chair or 65
upon written demand of any two (2) members. 66
(9) Any order by the board under this section shall be 67
subject to review by the circuit court of the county in which any 68
part of the cemetery lies, provided that an application for review 69
of the order is made within thirty (30) days of the date of the 70
order. 71
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SECTION 3. (1) The Mississippi Cemetery Board is 72
responsible for protecting the financial interests of the public 73
by ensuring the physical care of cemeteries and the sound 74
financial condition of the trust funds through the regulation of 75
those companies advertising or operating perpetual care cemeteries 76
in the State of Mississippi. The board shall utilize the staff of 77
the Secretary of State to perform the duties of the board, such as 78
conduct examinations, examine annual reports, investigate and 79
issue permits, provide legal services and perform administrative 80
duties. 81
(2) The Mississippi Cemetery Board shall have the authority 82
to: 83
(a) Conduct at any time and from time to time such 84
reasonable periodic, special, or other examination of any cemetery 85
or cemetery company, including, but not limited to, an examination 86
of the physical condition or appearance of the cemetery, the 87
financial condition of the company and any trust funds maintained 88
by the company, and such other examinations as the board deems 89
necessary or appropriate in the public interest. The examinations 90
shall be made by members or representatives of the board or by a 91
certified public accountant or registered public accountant; 92
(b) Issue or amend permits to operate a cemetery in 93
accordance with this act; 94
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(c) Suspend or revoke permits to operate a cemetery 95
when any cemetery fails to comply with this act, rules promulgated 96
pursuant to this act, or any order of the board; 97
(d) Make rules, regulations, and forms to enforce this 98
act; 99
(e) Require every cemetery company to observe minimum 100
accounting principles and practices and make and keep such books 101
and records in accordance therewith for such period of time as the 102
board may by rule prescribe; 103
(f) Subpoena witnesses, books and records in connection 104
with alleged violations of this act or rules or orders of the 105
board. With the approval of the chair of the board or two (2) 106
board members, the Secretary of State may issue subpoenas; 107
(g) In case of contumacy or refusal to obey a subpoena 108
issued to any person, the Hinds County Circuit Court, upon 109
application by the board, may issue to the person an order 110
requiring him or her to appear before the board or the person 111
designated by the board. Failure to obey the order of the court 112
may be punished by the court as a contempt of court; 113
(h) Require additional contributions to the Perpetual 114
Care Maintenance Fund of the cemetery where provided for in this 115
act, including, but not limited to, whenever any cemetery company 116
fails to properly care for and maintain or preserve the cemetery; 117
(i) Apply to the Hinds County Circuit Court to enjoin 118
any act or practice and to enforce compliance with this act or any 119
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rule, regulation, or order pursuant to this act whenever it 120
appears to the board, upon sufficient grounds or evidence 121
satisfactory to the board, that any person has engaged in or is 122
about to engage in any act or practice constituting a violation of 123
any provision of this act or any rule or regulation pursuant to 124
this act; 125
(j) The court may not require the board to post a bond; 126
(k) Apply to the circuit court of the county in which 127
the cemetery is located for appointment of a receiver or 128
conservator of the cemetery corporation or its permanent 129
maintenance fund when it appears to the board that a cemetery 130
corporation is insolvent or that the cemetery corporation, its 131
officers, directors, agents, or the trustees of its permanent 132
maintenance fund have violated this act and the rules promulgated 133
under this act or have failed to comply with any board order; 134
(l) By rule increase the amount of a deposit required 135
by law if the board determines that a greater sum is necessary to 136
assure that the Perpetual Care Maintenance Fund will earn 137
sufficient income to provide for the care and maintenance of the 138
cemetery; 139
(m) Purchase insolvent, licensed perpetual care 140
cemeteries that have been in court-ordered receivership or 141
conservatorship for at least five (5) years; 142
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(n) Each cemetery company examined in accordance with 143
law shall pay to the Mississippi Cemetery Board a fee for each 144
examination as the board shall prescribe by rule; 145
(o) Taking application to the Mississippi Cemetery 146
Board for a permit to establish and operate a new cemetery or for 147
the extension of the boundaries of an existing cemetery; 148
(p) Authorizing family members of cemetery associations 149
to create or contract with a nonprofit entity to collect funds or 150
donations to be used for lawn and building maintenance or repairs, 151
not including improvements on new building construction. 152
(3) Upon submission of an application to the Mississippi 153
Cemetery Board for the issuance of a permit for a new cemetery or 154
for an extension of the boundaries of an existing cemetery, the 155
applicant shall request that the Department of Health investigate 156
the proposed cemetery location or extension to determine if the 157
proposed new or expanded location will be sanitary. In making the 158
investigation, the department shall take into consideration the 159
proximity of the proposed cemetery or extension to human 160
habitation, the nature of the soil, the drainage of the ground, 161
the danger of pollution of springs or streams of water, and any 162
other conditions concerning whether the proposed new or expanded 163
location will be sanitary. After completing the investigation, 164
the department shall promptly submit in writing its approval or 165
disapproval of the proposed new or expanded location from a 166
sanitary standpoint to the board. If the department disapproves 167
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the proposed cemetery location or extension, further action on the 168
application shall be suspended until the applicant acquires a 169
location which meets with the approval of the department or until 170
other action, as necessary, is taken. 171
SECTION 4. Section 41-43-31, Mississippi Code of 1972, is 172
brought forward as follows: 173
41-43-31. Sections 41-43-31 through 41-43-53 may be cited as 174
the "Cemetery Law." 175
SECTION 5. Section 41-43-33, Mississippi Code of 1972, is 176
amended as follows: 177
41-43-33. Any person, partnership, corporation or other 178
organization organized or engaging in business under the laws of 179
the State of Mississippi, whether for profit or not-for-profit, or 180
wheresoever organized and doing business in the State of 181
Mississippi, of owning, maintaining or operating a cemetery, 182
providing lots or other interment space therein for the remains of 183
human bodies, except such organizations and cemeteries that are 184
affiliated with or owned by churches or religious societies, 185
established fraternal societies, municipalities, other political 186
subdivisions of the State of Mississippi, or family cemeteries or 187
family burial grounds, and community cemeteries that provide 188
burial lots at no charge, or sell burial lots to the public, shall 189
be subject to the provisions of Section 41-43-31 et seq. 190
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From and after July 1, 2009, all new cemeteries must be 191
perpetual care cemeteries unless exempt under the provisions of 192
this section. 193
From and after July 1, 2026, all perpetual care cemeteries 194
shall be regulated by and comply with all rules and regulations 195
issued by the Mississippi Cemetery Board created under this act. 196
SECTION 6. Section 41-43-35, Mississippi Code of 1972, is 197
brought forward as follows: 198
41-43-35. All such organizations subject to the provisions 199
of Section 41-43-31 et seq. shall be, for the purposes hereof, 200
designated as "perpetual care cemeteries." 201
SECTION 7. Section 41-43-37, Mississippi Code of 1972, is 202
amended as follows: 203
41-43-37. (1) The owner of every cemetery, subject to the 204
provisions of Section 41-43-31 et seq., that is organized, begins 205
or continues to do business in the State of Mississippi after July 206
1, 2009, shall provide for the creation and establishment of an 207
irrevocable perpetual care trust fund, the principal of which 208
shall permanently remain intact except as hereinafter provided and 209
only the income thereof shall be devoted to the perpetual care of 210
the cemetery. The perpetual care trust fund shall not be subject 211
to the claims of the cemetery's creditors and shall not be used as 212
collateral, pledged, encumbered or placed at risk. This fund 213
shall be created and established as follows: 214
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(a) In respect to a cemetery for earth burials, by the 215
application and payment thereto of an amount equivalent to fifteen 216
percent (15%) of the sale price, or Forty Cents (40¢) per square 217
foot of ground interment rights sold, whichever is greater; 218
(b) In respect to an above-ground community or public 219
mausoleum, by the application and payment thereto of an amount 220
equivalent to five percent (5%) of the sale price, or Fifty 221
Dollars ($50.00) per crypt sold, whichever is greater; 222
(c) In respect to the placement of an above-ground, 223
free-standing or private mausoleum, by the application and payment 224
thereof of an amount equivalent to fifteen percent (15%) of the 225
sale price for the ground interment right upon which the private 226
mausoleum is installed and five percent (5%) of the sales price as 227
determined by the customer's invoice for the purchase price of the 228
private mausoleum; and 229
(d) In respect to a community columbarium, by the 230
application and payment thereto of an amount equivalent to five 231
percent (5%) of the sale price, or Ten Dollars ($10.00) per niche 232
sold, whichever is greater. 233
For any sale of a lot for an earth burial, mausoleum crypt or 234
columbarium niche in which payment is made by the purchaser on an 235
installment basis over time, the percentage required to be trusted 236
shall be paid into the perpetual care trust fund calculated on 237
each payment. 238
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(2) From the sale price the owner shall pay to the perpetual 239
care fund an amount in proportion to the requirements in 240
subsection (1) of this section, which payment shall be in cash, 241
check, money order or electronic transfer and shall be deposited 242
with the custodian or trustee of the fund not later than the fifth 243
day of the following month from when funds are received. 244
(3) If the perpetual care trust fund principal is Fifty 245
Thousand Dollars ($50,000.00) or less, a perpetual care cemetery 246
may maintain certificates of deposit that mature every thirty (30) 247
days issued by an institution whose deposits are insured by the 248
Federal Deposit Insurance Corporation. Certificates of deposits 249
held by a cemetery for perpetual care under this subsection shall 250
renew automatically with all earned interest added to principal 251
for each successive renewal. Collections owed to trust from sales 252
under subsection (1) of this section shall be added upon the next 253
maturity date of the certificate rather than the fifth day of the 254
following month as required by subsection (2) of this section. 255
Certificates of deposit meeting the requirements of this 256
subsection shall contain the words, "For Perpetual Care," in the 257
caption of the certificate. Each perpetual care cemetery electing 258
to maintain certificates of deposit under this subsection shall 259
file documentation from the issuer with the Office of the 260
Secretary of State with the submission of the annual report. Once 261
the perpetual care principal from the cemetery's operations 262
exceeds Fifty Thousand Dollars ($50,000.00), such funds shall be 263
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held in an irrevocable trust managed by a trustee and governed by 264
a trust instrument. 265
(4) In addition to the provisions of subsections (1) and (2) 266
of this section, any cemetery organized after July 1, 2009, or any 267
mausoleum or columbarium that is built at any location other than 268
upon property owned by an existing cemetery after that date, 269
whether it is by incorporation, association, individually or by 270
any other means, or having its first burial after that date, 271
shall, before disposing of any burial lot or right or making any 272
sale thereof and/or making its first burial, cause to be deposited 273
the sum of Twenty-five Thousand Dollars ($25,000.00) in cash into 274
an irrevocable perpetual care trust fund as provided in subsection 275
(1) of this section for the maintenance of the cemetery. 276
(5) Whenever the cemetery has deposited in the perpetual 277
care fund, as required by this section, a sum amounting to Fifty 278
Thousand Dollars ($50,000.00), it shall submit proof of that fact 279
to its trustee, and it shall be the duty of the trustee to 280
thereupon pay over to the cemetery the amount of Twenty-five 281
Thousand Dollars ($25,000.00) so originally deposited by it in the 282
perpetual care fund. 283
(6) The perpetual care fund shall be permanently set aside 284
in trust to be administered under the jurisdiction of the 285
Secretary of State. The Secretary of State shall have full 286
jurisdiction over the reports and accounting of trustees and the 287
amount of a surety bond required, if any. The trust officer or 288
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trustee responsible for the investment of funds shall be 289
affiliated with an established bank, trust company, other 290
financial institution or financial services company. Only the 291
income from the fund shall be used for the care and maintenance of 292
the cemetery for which it was established. 293
(7) Each geographic location of a cemetery shall constitute 294
a separate and distinct cemetery for the purpose of interpretation 295
and application of this section. 296
(8) The Mississippi Cemetery Board created under this act, 297
through the Secretary of State shall develop and implement a 298
registration system for perpetual care cemeteries subject to this 299
chapter. The Secretary of State is authorized to promulgate rules 300
and regulations for the development and implementation of a 301
statewide registry and to collect a registration fee not to exceed 302
Twenty-five Dollars ($25.00) per year to be paid at the same time 303
as the reports and accountings required by Section 41-43-38 are 304
due. 305
(9) To assist with the development of a statewide registry 306
of perpetual care cemeteries, the county boards of supervisors in 307
conjunction with the chancery clerks shall provide the Secretary 308
of State with a list of all perpetual care cemeteries and other 309
pertinent information regarding perpetual care cemeteries situated 310
in their respective counties no later than October 31, 2009. 311
SECTION 8. Section 41-43-38, Mississippi Code of 1972, is 312
amended as follows: 313
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41-43-38. (1) The provisions of this section shall apply to 314
every cemetery that is required to establish and maintain a 315
perpetual care trust fund as provided in Section 41-43-37. 316
(2) By March 31 of each year, each perpetual care cemetery 317
not exempt by Section 41-43-33 shall file with the Secretary of 318
State the following information: 319
(a) The name of the cemetery, the date of 320
incorporation, if incorporated, and the location of the cemetery 321
or cemeteries owned; 322
(b) The amounts of sales of cemetery lots, grave 323
spaces, mausoleum crypts or columbarium niches for which payment 324
has been made in full or deeds of conveyance or perpetual 325
easements issued thereon during the preceding calendar year; 326
(c) The amounts paid into the perpetual care fund, and 327
the income earned therefrom during the preceding calendar year; 328
(d) The number of acres embraced within each cemetery 329
and held by the cemetery for cemetery purposes; and 330
(e) The names and addresses of the owners of the 331
cemetery or the officers and directors of the corporation and any 332
change of control that occurred during the preceding calendar 333
year. 334
(3) The custodian or trustee of the perpetual care fund of 335
each cemetery shall annually prepare and file with the Secretary 336
of State a detailed accounting and report of the fund on or before 337
March 31 of each year for the preceding calendar year. The 338
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accounting and report shall contain a properly itemized 339
description of the securities in which the monies of the perpetual 340
care fund are invested, the fund value, and any changes in the 341
investment portfolio from the prior year's report. The accounting 342
and report shall be at all times available to inspection and copy 343
by any owner of a burial right in the cemetery, or the family, 344
legal representative or next of kin of the owner, at the usual 345
place for transacting the regular business of the cemetery. 346
For each day that the report and accounting required by 347
subsections (2) and (3) of this section are late, the Secretary of 348
State is authorized to charge a late fee of Ten Dollars ($10.00) 349
per day. 350
(4) As a condition to the transfer of any perpetual care 351
trust fund monies from one (1) trustee or trust institution to 352
another, the cemetery for which the fund is maintained shall, not 353
less than thirty (30) days before the time when the transfer is to 354
occur, file with the Secretary of State a written notice of intent 355
to transfer accompanied with a letter of intent to receive the 356
trust fund monies from the trustee or trust institution to which 357
the trust fund monies are to be transferred. The fund monies 358
shall be transferred directly from the existing custodian or 359
trustee to the receiving custodian or trustee only after approval 360
has been issued in writing by the Secretary of State or his 361
representative. 362
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(5) Before any sale or transfer of a perpetual care cemetery 363
or a controlling interest therein, an independent audit of the 364
perpetual care trust fund shall be performed at the expense of the 365
seller and/or buyer or transferor and transferee and filed with 366
the Secretary of State. The audit shall be current within thirty 367
(30) days of the proposed sale or transfer. No sale or transfer 368
of any perpetual care cemetery shall occur until approved in 369
writing by the Secretary of State or his representative. 370
(6) The Secretary of State shall, upon the failure to timely 371
receive any of the records, reports or notices provided for in 372
this section, immediately give notice by certified letter or hand 373
delivery to the last known cemetery owner or owners, or, if 374
incorporated, its officers and directors, at its or their last 375
known address, that those records, reports or notices have not 376
been received. Failure of those persons to file the records, 377
reports or notices within fifteen (15) days after receipt of the 378
certified letter or hand delivery shall, in the absence of clear 379
justification or excuse, constitute a misdemeanor and each owner 380
of the cemetery and, if incorporated, its officers and directors, 381
shall be subject to the penalties provided for in Section 382
41-43-53. 383
(7) Whenever it reasonably appears to the Secretary of 384
State, any owner or purchaser, or the family, legal representative 385
or next of kin of any such owner or purchaser, of any lot, plot, 386
grave, crypt, niche or burial space within a perpetual care 387
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cemetery, that (a) the cemetery is insolvent or about to become 388
insolvent; or (b) no perpetual care trust fund has been 389
established for the cemetery or, if established, the trust fund 390
does not contain the funds as are required to be contained 391
therein, that party may bring an action in the chancery court in 392
the county in which the cemetery is located. Upon a proper 393
showing, the court shall order a private audit and examination of 394
any perpetual care trust fund of the cemetery and of all the 395
books, records and papers employed in the transaction of the 396
cemetery business. 397
If the audit and examination show that the cemetery is 398
insolvent or is about to become insolvent, or that a sufficient 399
trust fund is not established or being maintained for the 400
cemetery, the court shall exercise any jurisdiction and make and 401
issue any orders and decrees as may be necessary to correct and 402
enforce compliance with the provisions of Section 41-43-31 et seq. 403
and all such other orders and decrees as shall be just, equitable 404
and in the public interest, including the appointment of receivers 405
to continue or terminate the operation of the business. 406
(8) All the necessary expenses of any examination or audit 407
performed or court proceedings conducted under the provisions of 408
subsection (7) of this section shall be paid by the cemetery owner 409
or owners or, if incorporated, its officers and directors, and if 410
a sale of any cemetery is ordered by the court, the proceeds of 411
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the sale shall first be applied to the costs expended under the 412
provisions of subsection (7) of this section. 413
(9) Whenever a cemetery subject to the provisions of Section 414
41-43-31 et seq. becomes the subject of a court order of 415
receivership, the receiver shall determine as soon as practical if 416
the income of the receivership estate is sufficient for the 417
operation of the cemetery including the upkeep and maintenance of 418
cemetery grounds. If the receiver determines that insufficient 419
cash flow or income exists to provide maintenance and upkeep, the 420
receiver shall notify the mayor of the municipality in which the 421
cemetery is located or the president of the board of supervisors 422
for cemeteries located outside of a municipality, by certified 423
mail return receipt requested, that insufficient income exists for 424
the receivership estate. Upon receipt of that notice, the 425
municipality or county shall appoint a cemetery maintenance 426
committee of no more than seven (7) persons who have an interest 427
in the cemetery through ownership of interment or entombment 428
rights, genealogical or historical reasons. The committee may 429
solicit donations and raise funds by any lawful means from private 430
citizens and private sources. The committee may establish a trust 431
fund to supply continuing needs over a long period of time. 432
However, the receiver shall have the authority to determine the 433
maintenance and upkeep to be performed, the frequency of upkeep 434
and the selection of workers or contractors to accomplish 435
maintenance and upkeep. If, at the conclusion of the receivership 436
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estate, excess funds are on deposit with the maintenance 437
committee, the receiver is authorized to apply excess funds to any 438
short-term or long-term capital improvement by which the cemetery 439
would benefit. 440
(10) From and after July 1, 2026, the provisions of this 441
section shall be enforced and administered by the Mississippi 442
Cemetery Board created under this act. 443
SECTION 9. Section 41-43-39, Mississippi Code of 1972, is 444
amended as follows: 445
41-43-39. Any such organization, subject to the provisions 446
of Sections 41-43-31 through 41-43-53, which is organized and 447
engaged in business prior to May 6, 1958, shall be a perpetual 448
care cemetery if: 449
(1) It shall, by July 5, 1958, have placed the entire 450
principal and all accrued interest in any perpetual care fund then 451
in its possession, or in the possession of trustees designated by 452
it, in trust, to be administered as set forth in Sections 41-43-37 453
and 41-43-38. Should such perpetual care fund be less than ten 454
percent (10%) of the gross selling price of all burial spaces, 455
crypts or inurnment niches sold, such organization shall have 456
deposited into the perpetual care fund such additional money as 457
may be necessary to cause the fund to be ten percent (10%) of all 458
gross sales prior to May 6, 1958. 459
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(2) It shall, at all times after May 6, 1958, comply with 460
the requirements of a perpetual care cemetery as set forth in 461
Sections 41-43-37 and 41-43-38. 462
(3) From and after July 1, 2026, the provisions of this 463
section shall be enforced and administered by the Mississippi 464
Cemetery Board created under this act. 465
SECTION 10. Section 41-43-40, Mississippi Code of 1972, is 466
amended as follows: 467
41-43-40. Every perpetual care cemetery shall maintain 468
continuously and at all times an up-to-date record of the persons 469
buried in the cemetery or entombed within a mausoleum or 470
columbarium; the date of burial or entombment; a map of the 471
designated lot for burial or entombment as well as a map of lots, 472
burial spaces, mausoleum crypts or columbarium niches that have 473
been sold. The map or plat shall also contain up-to-date 474
designations indicating committed or planned designations of 475
burial lots, crypt, niche or mausoleum spaces for future use. 476
Additionally, the Secretary of State may require those maps to be 477
filed with the Secretary of State in any intervals as the 478
Secretary of State may establish by rule or regulation. 479
From and after July 1, 2026, the provisions of this section 480
shall be enforced and administered by the Mississippi Cemetery 481
Board created under this act. 482
SECTION 11. Section 41-43-41, Mississippi Code of 1972, is 483
brought forward as follows: 484
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41-43-41. Any nonperpetual care cemetery, after May 6, 1958, 485
may become a perpetual care cemetery by complying with the 486
requirement for a perpetual care cemetery as provided in Section 487
41-43-31 et seq. From and after July 1, 2009, all cemeteries 488
created shall be perpetual care cemeteries unless exempt under the 489
provisions of Section 41-43-31 et seq. 490
SECTION 12. Section 41-43-43, Mississippi Code of 1972, is 491
brought forward as follows: 492
41-43-43. All nonperpetual care cemeteries shall have 493
printed at the top of all contracts of sales and deeds the words 494
"this is a nonperpetual care cemetery." 495
SECTION 13. Section 41-43-45, Mississippi Code of 1972, is 496
brought forward as follows: 497
41-43-45. All lots and grave spaces offered for sale to the 498
public shall be free and clear of liens or encumbrances. On 499
payment of the purchase price, the purchaser shall be delivered a 500
warranty deed or a perpetual easement for interment purposes. 501
Only the owner of a cemetery, or its agents, may sell or 502
convey lots, plots, or parts thereof. 503
The purchaser of any lot, plot or part thereof may sell or 504
transfer the same by giving notice thereof to the cemetery 505
authorities or organization. Before acknowledging any transfer as 506
valid, said cemetery authorities or organization may require the 507
transferee to personally appear in the cemetery's principal place 508
of business to accept any deed or transfer rights to the property 509
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conveyed, in order that the transfer may be properly enrolled on 510
the books of the cemetery. A memorandum of all transfers shall be 511
made on the books of the cemetery corporation or organization. 512
SECTION 14. Section 41-43-47, Mississippi Code of 1972, is 513
amended as follows: 514
41-43-47. The owner of any cemetery may make and enforce 515
reasonable rules and regulations, subject to the approval of the 516
Mississippi Cemetery Board, for the use, care, control, 517
management, restriction and protection of such cemetery. 518
SECTION 15. Section 41-43-51, Mississippi Code of 1972, is 519
brought forward as follows: 520
41-43-51. The rule against perpetuities shall not be 521
applicable to perpetual care funds provided for in Sections 522
41-43-31 through 41-43-53. 523
SECTION 16. Section 41-43-53, Mississippi Code of 1972, is 524
brought forward as follows: 525
41-43-53. (1) Violation of any of the provisions of 526
Sections 41-43-31 through 41-43-53 by any person, partnership, 527
corporation or organization shall be punished by a fine of not 528
less than Five Hundred Dollars ($500.00) nor more than One 529
Thousand Dollars ($1,000.00) or by imprisonment in the county jail 530
for a period not exceeding one (1) year, or by both. 531
(2) (a) Any person, partnership, corporation or 532
organization that embezzles or fraudulently or knowingly and 533
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willfully misapplies or converts perpetual care trust funds shall, 534
upon conviction, be punished as follows: 535
(i) If the amount embezzled, misapplied or 536
converted is less than One Thousand Dollars ($1,000.00), by a fine 537
of not more than Five Hundred Dollars ($500.00) and confinement in 538
the county jail not more than one (1) year; or 539
(ii) If the amount embezzled, misapplied or 540
converted is One Thousand Dollars ($1,000.00) or more, by 541
imprisonment in the custody of the Mississippi Department of 542
Corrections for a term of not more than ten (10) years. 543
(b) Each such violation shall constitute a separate 544
offense. 545
SECTION 17. Section 41-43-55, Mississippi Code of 1972, is 546
brought forward as follows: 547
41-43-55. The business records of any perpetual care 548
cemetery, whether registered or not, the records of its financial 549
institution, third-party administrator, or the trustee's records 550
related to the perpetual care cemetery shall be available for 551
inspection and examination by the Secretary of State's examiners 552
at all reasonable times, whether those records are located within 553
this state or outside this state. The Secretary of State's 554
examiners are authorized access to inspect cemetery sites subject 555
to or potentially subject to this chapter wherever the same may be 556
located. 557
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SECTION 18. Section 41-43-57, Mississippi Code of 1972, is 558
brought forward as follows: 559
41-43-57. (1) In exceptional circumstances only, a 560
perpetual care owner can make an application to the Secretary of 561
State for an order directing the trustee to release trust 562
principal for the extended care, maintenance or improvements to 563
the perpetual care cemetery for which interest funds are 564
insufficient. Before issuing such an order, the Secretary of 565
State shall satisfy himself that the request is for a major 566
capital expenditure that will advance the perpetual care life of 567
the cemetery without undue risk to the solvency of the perpetual 568
care trust fund. Consistent with this section, this shall be the 569
only instance in which a perpetual care trust corpus may be 570
utilized for cemetery maintenance and improvements. In the 571
consideration of the application, the Secretary of State may 572
require the production of any records deemed necessary and 573
relevant to the cemetery's application for a major capital 574
expenditure. 575
(2) In addition the authority provided under subsection (1) 576
of this section, subject to the provisions of Section 19-5-105(2) 577
or 21-19-11(7), the board of supervisors of a county or the 578
governing authority of a municipality also may make application to 579
the Secretary of State for an order directing the trustee to 580
release either accrued interest or principal of the trust fund for 581
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reimbursement to the county or municipality for the actual costs 582
of cleanup performed by the county or municipality. 583
SECTION 19. Section 41-43-59, Mississippi Code of 1972, is 584
brought forward as follows: 585
41-43-59. (1) A person or entity that owns a cemetery in 586
which dead human remains are buried or otherwise interred is 587
authorized to disinter individual remains and either reinter the 588
remains at another location within the cemetery or deliver the 589
remains to a carrier for transportation out of the cemetery, all 590
pursuant to written instructions signed and acknowledged by the 591
next of kin of the deceased person as defined in subsection (2) of 592
this section. The costs of the disinterment and reinterment or 593
delivery shall be paid by the next of kin. 594
(2) For purposes of this section, the term "next of kin" 595
means the following persons in the priority listed if the person 596
is eighteen (18) years of age or older, is mentally competent, and 597
is willing to assume responsibility for the costs of disposition: 598
(a) The decedent's spouse, if the spouse has not 599
remarried. 600
(b) The decedent's children. 601
(c) The decedent's parents. 602
(d) The decedent's siblings. 603
(3) If the person or entity that owns the cemetery has 604
received contrary written instructions from members of the same 605
class with the highest priority under subsection (2) of this 606
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section regarding the disinterment and reinterment of the 607
individual remains at another location within the cemetery or 608
delivery of the individual remains for transportation out of the 609
cemetery, the person or entity that owns the cemetery shall act in 610
accordance with the written instructions received from the 611
greatest number of members of the class. If that number is equal, 612
the person or entity that owns the cemetery shall act in 613
accordance with the earlier written instructions unless the 614
person(s) providing the later written instructions is granted an 615
order from the chancery court for the county in which the cemetery 616
is located. 617
(4) A person or entity that owns a cemetery in which dead 618
human remains are buried or otherwise interred is authorized to 619
disinter individual remains and either reinter the remains at 620
another location within the cemetery or deliver the remains to a 621
carrier for transportation out of the cemetery, all pursuant to a 622
final order issued by the chancery court for the county in which 623
the cemetery is located. The court may issue the order, in the 624
court's discretion and upon such notice and hearing as the court 625
deems appropriate, for good cause shown. The costs of the 626
disinterment and reinterment or delivery, and the related court 627
proceedings, shall be paid by the persons or entities so ordered 628
by the court. 629
(5) A person or entity that owns a cemetery in which dead 630
human remains are buried or otherwise interred is authorized, at 631
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ST: Mississippi Cemetery Board; establish and
empower within the Office of Secretary of State.
the cemetery owner's expense, to disinter individual remains and 632
reinter the remains at another location within the cemetery in 633
order to correct an error made in the original burial or interment 634
of the remains. The cemetery owner shall provide written notice 635
of the disinterment and reinterment to the last known address of 636
the known next of kin of the deceased person as defined in 637
subsection (2) of this section, in the priority listed, by 638
certified mail not later than the fifth day after the date the 639
remains are disinterred and reinterred. The notice shall indicate 640
that the remains were disinterred, the reason for the disinterment 641
and reinterment of the remains, and the location of the reinterred 642
remains. 643
(6) A person or entity that owns a cemetery or funeral 644
establishment, and its employees, officers and directors, shall 645
not be liable to any person or entity for any claims, causes of 646
action, or damages arising out of or resulting from the original 647
interment and the disinterment and reinterment or delivery of dead 648
human remains made in accordance with this section, except in 649
cases of intentional misconduct or malice. 650
SECTION 20. This act shall take effect and be in force from 651
and after July 1, 2026. 652