West Virginia Code 35-5A-2 – Objects and purposes
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No person shall operate or continue to operate a perpetual care cemetery in West Virginia unless a permanent endowment care fund has been established, maintained and administered as required by this article. The income from the permanent endowment care fund so established shall be used only as permitted by this article.
Terms Used In West Virginia Code 35-5A-2
- Permanent endowment care fund: means a fund held in an irrevocable trust separate and apart from all other assets of the cemetery and dedicated for the exclusive use of perpetual care and maintenance of such cemetery. See West Virginia Code 35-5A-1
- Perpetual care cemetery: means a cemetery which advertises or represents to the public in any manner that it provides perpetual care or maintenance for burial grounds, mausoleums or columbaria and the fixtures attached thereto or which sells or offers to sell any interment right which is to be perpetually cared for or maintained. See West Virginia Code 35-5A-1
- Person: means any corporation, company, partnership, individual, association or other entity owning or operating a cemetery for the disposition of human remains. See West Virginia Code 35-5A-1