Any nonperpetual care cemetery may become a perpetual care cemetery by placing in the perpetual care trust fund twenty-five thousand dollars, five thousand dollars per acre of all property sold or one hundred dollars per burial space, whichever is less, and shall comply with the requirement for a perpetual care cemetery as provided in § 55-12-4.
S.D. Codified Laws § 55-12-12
Nonperpetual care cemetery becoming a perpetual care cemetery--Creation and maintenance of perpetual care fund
Source: SL 1955, ch 97, § 6; SDC Supp 1960, § 11.19A06; SL 1990, ch 389, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.