The proceeds arising from the sale or resale by a cemetery corporation of lots, after deducting expenses of purchasing, inclosing, laying out, and improving the ground and of erecting buildings, shall be exclusively applied, appropriated, and used in protecting, preserving, improving, and embellishing the cemetery and its appurtenances; in the preservation, care, and marking of abandoned or neglected graves and in the repairing of monuments or gravestones thereon; and paying the necessary expenses of the corporation; and must not be appropriated to any purpose of profit to the corporation or its members.
S.D. Codified Laws § 47-29-23
Distribution of proceeds from sale of cemetery lots--Use in care of cemetery--Expenses--Profit prohibited
Applied in 3 court decisions — leading case Schmidt v. Pine Lawn Memorial Park, Inc. (1972)
Most recently applied in Schmidt v. Pine Lawn Memorial Park, Inc. (April 1979)
Source: SDC 1939, § 11.1910.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.