November 4, 2010, Introduced by Senator PAPPAGEORGE and referred to the Committee on Economic Development and Regulatory Reform.
A bill to amend 1968 PA 251, entitled
"Cemetery regulation act,"
by amending section 10 (MCL 456.530), as amended by 2008 PA 478.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 10. (1) The commissioner shall institute and maintain a
system of auditing trust funds required by this act and of
registering each cemetery authorized to be created, maintained, and
operated in this state, as well as any other cemetery operating
under state law or local ordinance. A cemetery owned and operated
by
a municipal corporation, church, or religious institution, or a
corporation that has more than 48% ownership by a qualified charity
is exempt from this act. Beginning the effective date of the
amendatory act that added this sentence, a corporation that has
more than 48% ownership by a qualified charity and that is seeking
exemption from this act under this subsection shall notify the
commissioner in writing and submit a statement composed by an
independent Michigan-licensed certified public accountant
describing and certifying the nature of the charitable ownership of
the corporation. Annually thereafter, the corporation shall submit
such a statement in order to maintain its exemption under this
subsection. Within 30 days after the corporation is determined to
have fallen below the over-48% ownership requirement, the
corporation is considered subject to this act and shall notify the
commissioner in writing. However, a municipal corporation may pass
ordinances necessary for regulating that municipal corporation's
cemeteries.
(2) A cemetery for earth interment of 10 acres or less in
size, which is owned and operated entirely and exclusively by an
existing nonprofit entity and in which a burial has taken place
before September 15, 1968, is exempt from the fee provisions of
this act, shall have the trust fund required by this act audited at
the discretion of the commissioner, and is exempt from the
endowment care trust fund requirements of section 16, except for
the report requirements if the cemetery maintains endowment and
perpetual care trust funds.
(3) As used in this section, "qualified charity" means a
charitable trust or entity that either qualifies under section
5012(c)(3) of the internal revenue code, 26 USC 501, or is a trust
in which the sole beneficiary of the trust is the cemetery.