Vermont Statutes Title 18 Sec. 5438
Terms Used In Vermont Statutes Title 18 Sec. 5438
- Annual meeting: when applied to towns shall mean the annual town meeting in March or an adjournment thereof. See
- Cemetery: means any plot of ground used or intended to be used for the burial or permanent disposition of the remains of the human dead in a grave, a mausoleum, a columbarium, a vault, or other receptacle. See
- Cemetery association: means any corporation now or hereafter organized that is or shall be authorized by its articles to conduct the business of a cemetery. See
- Columbarium: means a structure or room or other space in a building or structure of durable and lasting fireproof construction, containing niches, used or intended to be used, to contain the permanent disposition of human remains. See
- Community mausoleum: means a structure or building of durable and lasting construction used or intended to be used for the permanent disposition of the remains of deceased persons in crypts or spaces, provided such crypts or spaces are available to or may be obtained by individuals or the public for a price in money or its equivalent. See
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Probate: Proving a will
- Town: shall include city and wards or precincts therein; "selectboard members" and "board of civil authority" shall extend to and include the mayor and aldermen of cities; "trustees" shall extend to and include bailiffs of incorporated villages; and the laws applicable to the inhabitants and officers of towns shall be applicable to the inhabitants and similar officers of all municipal corporations. See
§ 5438. Cemetery accounts; annual reports
(a) A cemetery association shall keep and maintain adequate and correct accounts of its business transactions, which at all reasonable times shall be open to the inspection of every member of such corporation. It shall keep separate and apart from its other funds all monies and property received by it for the perpetual care of the cemetery, community mausoleum, or columbarium that is owned by it or for the lots therein, and it shall keep accurate accounts of such perpetual care funds separate and apart from its accounts of other funds.
(b) The treasurer of such corporation shall make, sign, and file at the annual meeting a report countersigned by the president, concerning the affairs of the corporation and the perpetual care funds, which report shall contain, among other things, a statement as to the amount of the treasurer’s bond and a true statement of the total amount of the fund or funds received and set apart for the perpetual care of the lots, cemetery, community mausoleum, and columbarium. Such report shall contain a list of the securities in which such fund or funds are invested, the income received from the fund or funds, all disbursements from such income, and the balance of money or property held and on hand in such fund or funds, and copies thereof shall forthwith be filed with the town clerk of the town and with the Probate Division of the Superior Court for the district in which the cemetery, community mausoleum, or columbarium is situated. (Amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011; 2023, No. 6, § 181, eff. July 1, 2023.)