Sec. 10.30.150. Annual financial statement.
An annual statement of the financial affairs of a cemetery association or a nonprofit cemetery corporation shall be made by the clerk of the association or the secretary of the corporation.
Sec. 10.30.155. Definition.
In this chapter, “cemetery lot” means a lot, plot, space, grave, niche, mausoleum, crypt, vault, or columbarium, used or intended to be used for the interment of human remains.
Sec. 10.30.040. Succession and powers of trustees.
The trustees of a cemetery association have perpetual succession, and may contract, and prosecute and defend actions.
Sec. 10.30.050. Bylaws.
A cemetery association may enact bylaws necessary for the proper management of the association and may prescribe the terms on which members may be admitted, the number of its trustees and officers, and the time and manner of their election or appointment, and the time and place of meeting for the trustees and for the […]
Sec. 10.30.055. Formation of nonprofit cemetery corporation.
As an alternative to the provisions of AS 10.30.010 – 10.30.050, a cemetery may be incorporated under AS 10.20. A nonprofit cemetery corporation is subject to the provisions of AS 10.20 except to the extent that those provisions conflict with the provisions of this chapter relating to cemetery corporations.
Sec. 10.30.058. Other transactions.
A cemetery association and a nonprofit cemetery corporation may enter into mergers, interest exchanges, conversions, and domestications under AS 10.55 (Alaska Entity Transactions Act).
Sec. 10.30.060. Power to acquire and dispose of lands, and exemption from execution, taxation, and public appropriation.
A cemetery association or nonprofit cemetery corporation may buy or take by gift or devise, and hold, land not exceeding 80 acres, for the sole purpose of a cemetery. The land is exempt from execution, and from any appropriation to public purposes, and from taxation if intended to be used exclusively for burial purposes and […]
Sec. 10.30.070. Creation and use of irreducible fund.
A cemetery association or nonprofit cemetery corporation may by its bylaws provide that a stated percentage of the money realized from the sale of cemetery lots and donations constitutes an irreducible fund, which may be invested in the manner or loaned upon the securities the association or corporation considers proper. The interest or income from […]
Sec. 10.30.080. Disposition of income from cemetery land.
After paying for the land, the future receipts and income of a cemetery association or nonprofit cemetery corporation, subject to the creation of an irreducible fund, whether from the sale of lots, from donations, rents, or otherwise, shall be applied exclusively to laying out, preserving, protecting, and embellishing the cemetery and the avenues leading to […]
Sec. 10.30.090. Debts of association or corporation.
A cemetery association or nonprofit cemetery corporation may contract debts in anticipation of future receipts for the original purchase of cemetery land, the laying out and embellishment of the grounds and avenues of the cemetery, the construction and repair of a building, mausoleum or columbarium, the purchase or lease of necessary equipment, or other cemetery […]