Mississippi Cemetery Board; establish and empower within the Office of Secretary of State.

SB 2760 establishes the Mississippi Cemetery Board within the Secretary of State's office to regulate perpetual care cemeteries, which are cemeteries where families pay upfront for ongoing maintenance. The board will oversee the financial health of cemetery trust funds, inspect cemetery conditions, enforce maintenance standards, and handle complaints against cemetery operators. It also allows families to form nonprofit groups to manage cemetery upkeep and collect funds for repairs. The bill directly affects cemetery operators, trust fund managers, and families who purchase perpetual care plots.