Any such organization subject to the provisions of this chapter which was organized and engaged in business prior to February 28, 1955, shall be a perpetual care cemetery if it shall at all times comply with the requirements of a perpetual care cemetery as set forth in § 55-12-4. Trust funds set aside under § 47-29-22 shall be administered under this chapter.

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Source: SL 1955, ch 97, § 4; SDC Supp 1960, § 11.19A04.