CEMETERY OVERSIGHT

Amends the Cemetery Oversight Act. Provides that a parcel identification number shall be assigned by the Cemetery Oversight Database. Provides a full exemption from the Act for any (i) cemetery authority operating as a family burying ground or religious burying ground, (ii) any cemetery authority that has not engaged in an interment, inurnment, or entombment of human remains within the last 10 years and maintains less than $50,000 in care funds during each annual reporting period, or (iii) any cemetery authority that is less than 2 acres and maintains less than $50,000 in care funds during each annual reporting period. Provides that if a cemetery authority does not qualify for a full exemption and (i) engages in 25 or fewer interments, inurnments, or entombments of human remains for each of the preceding 2 calendar years and maintains less than $50,000 in care funds during each annual reporting period, (ii) operates as a public cemetery, or (iii) operates as a religious cemetery, then the cemetery authority is exempt from this Act but shall be required to comply with certain provisions of this Act. Provides that the Department of Financial and Professional Regulation shall adopt rules to establish the criteria and procedure to grant a waiver to a cemetery authority that does not qualify for a full or partial exemption where application of this Act may result in a financial or other hardship. Provides that no cemetery authority shall enter into a contract to furnish certain specified care for a cemetery, lot, grave, crypt, niche, family mausoleum, memorial, marker, or monument unless (i) the care is furnished solely from the net income derived from funds held in trust or (ii) the contract provides that the principal of the amount paid under the contract shall be used to furnish the care.