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Subchapter 001: GENERAL PROVISIONS
§ 5300. Statutory purposes
The statutory purpose of the exemption for cemeteries in sections 5317 and 5376 of this title is to lower the cost of establishing and maintaining cemeteries. (Added 2013, No. 200 (Adj. Sess.), § 11.)
§ 5301. Application of chapter
This chapter shall be applicable to all agencies now engaged in, or which shall hereafter
engage in any business of a cemetery within this State, and to all property used or
intended to be used for the permanent disposition of the human dead.
§ 5302. Definitions
As used in this chapter and unless otherwise required by the context:
(1) “Agencies” means town cemeteries; religious or ecclesiastical society cemeteries;
cemetery associations; and any person, firm, corporation, or unincorporated association
engaged in the business of a cemetery.
(2) “Cemetery” means any plot of ground used or intended to be used for the burial or
permanent disposition of the remains of the human dead in a grave, a mausoleum, a
columbarium, a vault, or other receptacle.
(3) “Cemetery association” means any corporation now or hereafter organized that is or
shall be authorized by its articles to conduct the business of a cemetery.
(4) “Columbarium” means a structure or room or other space in a building or structure
of durable and lasting fireproof construction, containing niches, used or intended
to be used, to contain the permanent disposition of human remains.
(5) “Community mausoleum” means a structure or building of durable and lasting construction
used or intended to be used for the permanent disposition of the remains of deceased
persons in crypts or spaces, provided such crypts or spaces are available to or may
be obtained by individuals or the public for a price in money or its equivalent.
(6) “Cremated remains” means remains of a deceased person after incineration in a disposition
facility.
(7) “Cremation” means the reducing of the remains of deceased persons, by the use of retorts,
to cremated remains and the disposal thereof in a columbarium, niche, mausoleum, grave,
or in any other manner not contrary to law.
(8) “Crypt” means the chamber in a mausoleum of sufficient size to contain the remains
of deceased persons.
(9) “Disposition facility” means a building or structure for the reducing of human remains
by means of cremation, alkaline hydrolysis, or natural organic reduction.
(10) “Ecological land management practices” means utilization of land stewardship decision-making
processes that account for the best available understanding of ecosystem functions
and biological diversity.
(11) “Natural burial ground” means a cemetery maintained using ecological land management
practices and without the use of vaults for the burial of unembalmed human remains
or human remains embalmed using nontoxic embalming fluids and that rest in either
no burial container or in a nontoxic, nonhazardous, plant-derived burial container
or shroud.
(12) “Natural organic reduction” means the contained, accelerated conversion of human remains
to soil.
(13) “Niche” means a recess in a columbarium used, or intended to be used, for the permanent
disposition of human remains of one or more deceased persons.
(14) “Temporary receiving vault” means a vault or crypt in a structure of durable and lasting
construction used, or intended to be used, for the temporary deposit of the remains
of a deceased person for a period of time not exceeding one year. (Amended 2015, No. 24, § 1; 2017, No. 113 (Adj. Sess.), § 94; 2021, No. 169 (Adj. Sess.), § 8, eff. January 1, 2023.)
§ 5303. Policy declared
The object, purposes, and activities of a cemetery shall be restricted to those acts
only that are necessary to enable it to accomplish the purposes for which it is created.
It shall not be conducted for the purpose of private gain either directly or indirectly
to any of the members of the agencies engaged in such business. Lawfully organized
cemeteries may be conducted and operated by those agencies now engaged in their conduct
and operation, by churches, by religious and ecclesiastical societies, by cemetery
associations incorporated as provided in this chapter, and by no others. However,
this chapter is not intended to apply to any agency organized, existing, and operating
the business of a cemetery prior to June 1, 1933, under any existing law, nor to affect
any vested rights acquired thereunder. Insofar, however, as the provisions of this
chapter do not violate any vested rights, so acquired, it shall apply to all such
agencies. (Amended 2023, No. 6, § 166, eff. July 1, 2023.)
§ 5304. Limitation of powers
The business of cemeteries shall not include among its corporate powers, either by
express grant or as an incident thereto, the right to engage in any business enterprise
or occupation such as is usually pursued by private individuals. Nevertheless, this
provision shall not exclude the right of cemeteries to sell corner posts and other
implements to define the boundaries of lots or other subdivisions of such cemeteries,
and articles incident to the care and maintenance of lots and burial spaces, and the
right of cemeteries to furnish or sell materials necessary for a complete cemetery
burial service.
§ 5305. Right to make rules and regulations
The right of an agency engaged in the business of a cemetery, community mausoleum,
or columbarium to make rules and regulations for the use, care, management, and protection
thereof is hereby affirmed, and such agencies may by rule or regulation determine
who may be buried or deposited in the cemetery, community mausoleum, or columbarium. (Amended 2023, No. 6, § 167, eff. July 1, 2023.)
§ 5306. Perpetual care funds
An agency engaged in the cemetery business shall have the right to acquire by gift,
devise, or otherwise, land and property of every name and nature and to set aside
surplus funds, to be held in trust as a perpetual care fund, the income thereof to
be used according to the directions of the trust, where such directions are given,
and where no specific directions are given, or, where given, and the purpose is incapable
of performance, or there is a surplus of income after the directions of the trust
have been fully complied with and performed, to use the same for the purpose of building,
repairing, maintaining, adorning, and beautifying buildings or parts thereof, fences,
graves, vaults, mausoleums, monuments, walks, cemetery lots, grounds, drives, or avenues,
as the interests of the lot owners and cemetery shall appear. The duty upon all agencies
organized to establish a perpetual care fund according to the terms set forth in this
chapter is hereby imposed. (Amended 2023, No. 6, § 168, eff. July 1, 2023.)
§ 5307. Rule against perpetuities
A trust having one or more purposes provided under this chapter shall not be declared
invalid by reason of indefiniteness as to the termination thereof, nor by the rule
against perpetuities.
§ 5308. Custodian of funds; bond
When such funds are not deposited with a bank chartered by the State or a national
bank, the custodian or depositary thereof, unless otherwise directed by the terms
of the trust or other provisions of this chapter, shall be the treasurer of the agency
owning, operating, or controlling the cemetery in which lots or burial spaces are
sold, or in which mausoleums or columbariums are located, who shall furnish and file
with such agency, at its expense, a good and sufficient bond or bonds with surety
or sureties approved by the Probate Division of the Superior Court, indemnifying and
securing such agency against loss occasioned by the failure of the treasurer to properly
protect, preserve, and administer such funds under the treasurer’s control. Such funds
shall be invested and the income from the funds expended upon the written orders of
the directors or trustees of such agency. (Amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011; 2023, No. 6, § 169, eff. July 1, 2023.)
§ 5309. Investment of funds
The principal sum of such funds shall be invested in bonds of the United States or
the State of Vermont, or in the bonds or in notes issued in anticipation of taxes
and authorized by vote of any town, village, or city in this State, or loaned upon
first mortgage on real estate in this State a sum not in excess of 60 percent of the
value of such real estate, or upon collateral of any of the above securities of equal
value with the loan, or in shares of a savings and loan association of this State
or share accounts of a federal savings and loan association with its principal office
in this State and to the extent to which the withdrawal or repurchase value of such
shares or accounts may be insured by the Federal Savings and Loan Insurance Corporation,
or stock in a federal bank, a safe deposit company, or a national bank or state bank
or trust company organized and doing business in the United States. Up to 35 percent
of the association’s assets may be invested in common or preferred stocks of corporations
organized and existing under the laws of any state of the United States of America,
or may be invested in the manner required for the investment of trust funds, unless
otherwise authorized by the donor. No assets of the association may be loaned to
a member, officer, trustee, or director of any such cemetery agency. (Amended 1979, No. 144 (Adj. Sess.).)
§ 5310. Plats
An agency engaged in any business of a cemetery, community mausoleum, or columbarium
shall cause to be made a plat of its grounds, showing the part thereof improved or
in use and that part held for future cemetery use. The plat of the improved part
shall show the land laid out in sections, lots, driveways, walks, and paths, sections
to be designated by symbols, and the lots shall be numbered. All additions to such
improved areas, and all new cemetery grounds hereafter established, shall be platted
in the manner provided above. It is further provided that in case of a community mausoleum
or columbarium, every agency shall cause to be made a plat thereof on which shall
be set forth the sections, halls, rooms, corridors, elevators, or other subdivisions
thereof with their descriptive names and numbers. The agency making such plat shall
file the same for record in the office of the town clerk of the town in which the
cemetery, community mausoleum, or columbarium is located.
§ 5311. Recording of plats
It shall be the duty of the town clerk to receive and insert or bind in a book provided
for that purpose all original plats or photostatic copies thereof, made in accordance
with the provisions of this chapter, of such cemetery, community mausoleum, or columbarium,
which shall constitute the recording thereof. The fees therefor shall not exceed
the cost of the work of such recording, plus $3.00. The making or recording of a
cemetery plat by any agency other than those specified in this chapter, or the recording
of any cemetery plat which does not conform to and with the provisions of this chapter
shall be void and of no effect.
§ 5312. Limitation of sales
A lot, section, subdivision, crypt, niche, or any part of the cemetery, community
mausoleum, or columbarium shall not be sold, contracted for sale, or offered for sale,
until and unless a plat shall be made and recorded in accordance with the terms of
this chapter.
§ 5313. Records; burial records open to public
An agency engaged in the business of a cemetery, community mausoleum, or columbarium
shall provide and maintain a suitable place of deposit for the records and files of
such cemetery, community mausoleum, or columbarium, of such character as will safely
keep and preserve such records and files from loss and destruction, and it shall make
and file proper records in such place. The record of the permanent disposition of
human remains shall at all reasonable times be open to the public. (Amended 2021, No. 169 (Adj. Sess.), § 9, eff. January 1, 2023.)
§ 5314. Sale of property for interment purposes; disposition of receipts
After recording the plat as provided in this chapter, and subject to the further provisions
of this chapter relating to the sale of lots, crypts, and niches, the sale of lots,
crypts, and niches may be made for the sole purpose of interments under such rules
and regulations as may be imposed by the agency owning the cemetery, community mausoleum,
or columbarium, and no part of the proceeds from such sales or other income shall
ever be divided among its members, but shall be used exclusively for the purposes
of the cemetery, community mausoleum, or columbarium, or placed in the perpetual care
fund thereof, the income thereof to be so used. (Amended 2023, No. 6, § 170, eff. July 1, 2023.)
§ 5315. Sale of property for other than burial purposes; disposition of proceeds
Either before or after the recording of the plat, as provided in this chapter, whenever
it is determined that such lands acquired for cemetery purposes, except those acquired
by condemnation proceedings, are unsuitable for the permanent disposition of human
remains, such lands may be sold for purposes other than permanent disposition and
conveyed in fee simple in such manner and upon such terms as may be provided by the
agencies owning the same. The proceeds thereof shall be applied to the purchase of
other lands or to general cemetery purposes. When such sales are made, the land so
sold shall be returned by the agencies to the tax lists for taxation. In the case
of land acquired by condemnation proceedings, it shall be disposed of under the law
governing the disposal of land acquired by condemnation proceedings. (V.S. 1947, § 4021. 1947, No. 202, § 4022. P.L. § 3853. 1933, No. 49, § 16; amended 2021, No. 169 (Adj. Sess.), § 10, eff. January 1, 2023; 2023, No. 6, § 171, eff. July 1, 2023.)
§ 5316. Encumbrance of cemetery property prohibited
A public mausoleum, crematorium, columbarium, the land or lot or right of burial shall
not be mortgaged, pledged, or in any manner encumbered by the agency owning or controlling
the same.
§ 5317. Tax exemptions
Except as otherwise provided in this chapter, all cemetery lands, buildings, and property,
and the proceeds thereof, as defined in this chapter, which have been platted and
devoted to or held exclusively for cemetery purposes, including donations or gifts
and held in trust or otherwise, and all other funds held for the improvement, maintenance,
repair, and ornamentation of such cemetery, together with the income therefrom and
all other revenues and income shall be exempt from taxation.
§ 5318. Public use of cemetery for other purposes
A public highway or railroad shall not be laid through such burial ground without
the consent of the town, association, or the General Assembly, and no portion of such
burial ground shall be taken for public use without special authority from the General
Assembly.
§ 5319. Disposition of remains of dead
(a)(1) The permanent disposition of human remains shall be by:
(A) interment in the earth;
(B) deposit in a chamber, vault, or tomb formed wholly or partly above the surface of
the ground of a cemetery conducted and maintained pursuant to the laws of the State;
(C) deposit in a crypt of a mausoleum;
(D) cremation; or
(E) natural organic reduction.
(2) However, this shall not be construed to prevent a private individual from setting
aside a portion of the private individual’s premises owned in fee by the private individual
and using the premises as a burial space for the members of the private individual’s
immediate family, provided the private individual’s use for such purpose is not in
violation of the health laws and rules of the State and the town in which the land
is situated.
(b)(1) Interment of any human body in the earth shall not be made unless the distance from
the bottom of the outside coffin or body shall be at least three and one-half feet
below the natural surface of the ground. Nothing in this subdivision shall be construed
to prohibit the interment of a human body at a depth greater than three and one-half
feet below the surface of the ground.
(2) The burial boundaries of a new or expanded cemetery shall be located:
(A) not less than 200 feet up gradient of a drilled bedrock well or a drilled well in
a confined aquifer that is part of an exempt or permitted potable water supply or
a transient noncommunity public water system source;
(B) not less than 500 feet up gradient from any other groundwater source that is part
of an exempt or permitted potable water supply or a transient noncommunity public
water system;
(C) not less than 150 feet cross or down gradient from any groundwater source that is
part of an exempt or permitted potable water supply or transient noncommunity public
water system;
(D) outside zone one or two of the source protection area for an existing or permitted
public community water system;
(E) outside the source protection area for an existing or permitted nontransient, noncommunity
public water system;
(F) outside a river corridor as defined in 10 V.S.A. § 1422 and delineated by the Agency of Natural Resources; and
(G) outside a flood hazard area as defined in 10 V.S.A. § 752, and delineated by the Federal Emergency Management Agency, National Flood Insurance
Program.
(c) With the exception of human remains processed by natural organic reduction, the permanent
disposition of human remains shall not be made in a single chamber, vault, or tomb
wholly or partly above the surface of the ground unless the part thereof below the
natural surface of the ground be of a permanent character, constructed of materials
capable of withstanding extreme climatic conditions, be waterproof and air tight,
and can be sealed permanently so as to prevent all escape of effluvia. That portion
of the same above the natural surface of the ground shall be constructed of natural
stone of a standard not less than that required by the U.S. government for monuments
erected in national cemeteries, of durability sufficient to withstand all conditions
of weather, and of a character to ensure its permanence.
(d) The remains of a human body after cremation or natural organic reduction may be deposited
in a niche of a columbarium or a crypt of a mausoleum, buried, or disposed of in any
manner not contrary to law. (Amended 2015, No. 24, § 2; 2017, No. 19, § 1; 2021, No. 169 (Adj. Sess.), § 11, eff. January 1, 2023; 2023, No. 6, § 172, eff. July 1, 2023.)
§ 5320. Temporary vaults
A town may construct and maintain, on land owned by such town, temporary receiving
vaults for the temporary disposition of dead bodies, if approved by a majority of
voters present and voting at an annual or special town meeting duly warned for that
purpose. Such temporary disposition shall be for a period not to exceed one year.
§ 5321. Improvement of private burial grounds; duties of officers
When the use and care of a private burial ground has been abandoned and such ground
becomes unsightly from any cause, or when headstones or monuments have been displaced,
the selectboard or board of cemetery commissioners having charge of the public cemeteries
in the town where such burial ground is located, on written request of three legally
qualified voters of such town, shall immediately cause a notice to be published once
a week on the same day of the week for three successive weeks in some newspaper circulating
in the town, calling upon any person interested in such burial ground to cause the
same to be put in proper condition within three months after the date of such notice.
At the expiration of such time, if such demand is not complied with, the selectboard
or board shall proceed then and thereafter as if such ground were a public burial
place. (Amended 1989, No. 142 (Adj. Sess.), § 9; 2023, No. 6, § 173, eff. July 1, 2023.)
§ 5322. Temporary access to cemeteries
(a) Any person wishing to have a temporary right of entry over private land in order to
enter a graveyard enclosure to which there is no public right-of-way may apply in
writing to the selectboard or cemetery commissioners, as the case may be, state the
reason for such request and the period of time for which such right is to be exercised.
The applicant shall also notify in writing an owner or occupier of the land over which
the right-of-way is desired. If the selectboard or cemetery commissioners find that
the request is reasonable, they shall issue a permit for a temporary right of entry
designating the particular place where, and the manner in which, the land may be crossed.
The owner or occupier of the land may recommend a place of crossing which, if reasonable,
shall be the place designated by the selectboard or cemetery commissioners.
(b) An owner or occupier of the land who refuses to comply with a permit issued under
subsection (a) of this section may be liable for reasonable costs and attorney’s fees
expended to enforce the permit. (Added 1989, No. 142 (Adj. Sess.), § 10; amended 1993, No. 128 (Adj. Sess.), § 1.)
§ 5323. Natural burial grounds; exemptions
(a) A natural burial ground shall not be subject to the following provisions of this chapter:
(1) section 5310 of this title with regard to the method of platting so as to allow the use of any nonstandard method
of locating human remains that enables demarcation in the town land record of the
exact location and identity of each buried body, such as by mapping, surveying, or
use of a global positioning system;
(2) section 5362 of this title;
(3) section 5364 of this title, to the extent that selectboard members or cemetery commissioners need not maintain
or repair a fence around a public natural burial ground so long as the perimeter of
the natural burial ground is marked in a less obtrusive manner, such as by survey
markers; and
(4) section 5371, unless the regulations governing a particular natural burial ground
require a marker on a person’s grave, in which case the selectboard members of the
town or the aldermen of a city where the person is buried shall cause to be erected
on the person’s grave a marker in keeping with the regulations of that natural burial
ground.
(b)(1) A person shall not construct improvements on property used as a natural burial ground,
except for improvements that serve as a winter storage facility or that are either
educational or devotional in nature and maintain the character of the land.
(2) A deed transferring rights in property used as a natural burial ground shall set forth
the prohibition in subdivision (1) of this subsection. (Added 2015, No. 24, § 3.)
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Subchapter 002: TOWN CEMETERIES
§ 5361. Appropriations and regulations by towns
A town may vote sums of money necessary for purchasing, holding, improving, and keeping
in repair suitable grounds and other conveniences for permanent disposition of the
dead. The selectboard may make necessary regulations concerning public burial grounds
and for fencing and keeping the same in proper order. (Amended 2021, No. 157 (Adj. Sess.), § 7, eff. July 1, 2022; 2021, No. 169 (Adj. Sess.), § 12, eff. January 1, 2023.)
§ 5362. Repair; expense; notice
(a) When lots or walks in a public burial ground become unsightly with weeds or by an
unchecked growth of grass or from any other cause, or when headstones or monuments
have become displaced or out of repair, the selectboard or board of cemetery commissioners
shall cause such lots and walks to be cleared of weeds and grass, the headstones or
monuments to be replaced or repaired, or other disfigurements removed, and may draw
orders on the town treasurer for the expenses incurred.
(b) When a headstone or monument is to be replaced, the selectboard or board of cemetery
commissioners shall notify relatives of the deceased, if known, of the date of the
removal and that the relative may claim the removed headstone or monument within 30
days after the date of the notice. (Amended 1993, No. 128 (Adj. Sess.), § 2; 2015, No. 85 (Adj. Sess.), § 1, eff. May 4, 2016.)
§ 5363. Penalty
A selectboard member, cemetery commissioner, or trustee who violates a provision of
this chapter, or willfully neglects any of the duties imposed by this chapter, for
which other penalties are not provided, shall be fined not more than $200.00. (Amended 1989, No. 142 (Adj. Sess.), § 11.)
§ 5364. Fences; penalty
When the selectboard or cemetery commissioners neglect to keep in repair the fence
around a public burial ground, the town may be prosecuted for such neglect and fined
not more than $400.00. The fine shall be expended in repairing the fences around
such burial grounds under the direction of a commissioner appointed by the court. (Amended 1989, No. 142 (Adj. Sess.), § 12.)
§ 5365. Damages for want of fence; liability
When a person or estate is damaged by cattle, horses, sheep, or swine breaking into
a public burial ground and injuring a grave, headstone, monument, shrubbery, or flowers,
for want of a legal fence around such burial ground, such person or estate may recover
of the town double the amount of damages, in a civil action.
§ 5366. Not liable until notified
A town shall not be charged for not keeping in repair the fence around a burial ground,
or be liable for damage done, unless the selectboard, or cemetery commissioners, as
the case may be, had notice in writing 20 days previous that the fence was out of
repair. (Amended 1989, No. 142 (Adj. Sess.), § 13.)
§ 5367. Duties of selectboard
When a town neglects to place one or more of its public burial grounds under the charge
of a board of cemetery commissioners, the selectboard shall have power to sell and
convey lots in such burial grounds. They shall apply the proceeds of such sales and
accept for the town and use legacies, bequests, and gifts for improving and embellishing
the grounds.
§ 5368. Exceptions
Sections 5361-5367 of this title shall not apply to a burial ground which is subject to other control than that of
the selectboard or the board of cemetery commissioners.
§ 5369. Removal
When it is impracticable to preserve a burial ground in proper condition, and the
removal of the remains of the dead in the burial ground is required, the selectboard,
in their discretion, may cause such remains to be removed and interred in a more suitable
public burial ground. (Amended 2023, No. 6, § 174, eff. July 1, 2023.)
§ 5370. Notice; headstones
When remains of the dead are removed, the selectboard, if necessary, shall cause suitable
headstones or monuments to be erected to the memory of the deceased, or to designate
the place of interment. Such remains shall not be so removed if there are known kindred
of the deceased residing in the State, until after 30 days’ notice of the intention
so to do. When kindred do not reside in the State, and known kindred reside without
the State, then the remains shall not be so removed, until after 60 days’ notice to
one of such kindred. Such notice shall be given personally or by registered mail.
§ 5371. Town or city to furnish headstone
In case of the burial of a person not having known estate, and not having a suitable
marker or headstone erected at the person’s grave within three years after the date
of such burial, the selectboard of the town or the aldermen of a city, as the case
may be, where such person is buried, shall cause to be erected at such person’s grave,
at the expense of such town or city, a suitable marker or headstone with the inscription
thereon of the name of the deceased and dates of the deceased’s birth and death, if
the same are known. (Amended 2023, No. 6, § 175, eff. July 1, 2023.)
§ 5372. Appropriation for cemetery associations
At a legal meeting of the voters thereof, when an article for such purpose has been
duly inserted in the warning for such meeting, a town may appropriate such sums of
money as it deems necessary for an incorporated cemetery association owning or in
control of a cemetery in such town, for the purposes of such cemetery.
§ 5373. Cemetery commissioners
When a town votes to place its public burial grounds under the charge of cemetery
commissioners, it shall elect separately a board of three or five cemetery commissioners,
who shall have the care and management of such burial ground and exercise all the
powers, rights, and duties with respect to such care and management and all responsibility
on the part of the selectboard shall cease.
§ 5374. Term
The commissioner first chosen shall hold office five years, the next four years, the
next three years, the next two years, and the last one year. When the term of office
of each commissioner expires, a successor shall be chosen for five years. Vacancies
in the board may be filled by the remaining commissioners until the next annual meeting.
However, a town so voting at an annual town meeting may limit the number of the board
to three members and the term of office to three years.
§ 5375. Laying out and improving grounds; burial without charge
The board of cemetery commissioners may set apart such portion of the burial grounds
placed under its charge as it deems proper, as a place for the burial of persons without
charge therefor, under such regulations as it prescribes. It may lay out the remaining
unoccupied portions in suitable lots, with necessary paths, avenues, or other reserved
places, and may plant and embellish the same with trees, shrubs, and flowers.
§ 5376. Sale of lots; tax exemption
The board of cemetery commissioners, by one of the commissioners appointed by it for
that purpose, in the name of the town, by deed, may grant and convey lots in such
burial grounds to be used for the permanent disposition of the dead and on which tombs,
cenotaphs, and other monuments are to be erected. Such lots shall be exempt from taxation.
The deeds thereof shall be recorded in the office of the town clerk of the town where
such lots lie. (Amended 2021, No. 169 (Adj. Sess.), § 13, eff. January 1, 2023; 2023, No. 6, § 176, eff. July 1, 2023.)
§ 5377. Proceeds of sale; expenditure
The proceeds of such sale of lots shall be paid into the town treasury and kept separate
from other funds of the town and subject to the order of the board. Such proceeds,
with the income thereof, shall be devoted to maintaining, improving, and embellishing
such burial grounds. If the town so votes, the board may sell lots upon condition
that the proceeds from a sale shall be paid into the town treasury in trust and the
income thereof be expended in caring for such lots and the structures thereon. The
board shall fix the prices for such lots and make regulations in respect to the sale
and care thereof. (Amended 2023, No. 6, § 177, eff. July 1, 2023.)
§ 5378. Bylaws and regulations
The board of cemetery commissioners may make necessary bylaws and regulations in respect
to such burial grounds, and permanent disposition of the dead not inconsistent with
law, and may alter the same. Such bylaws and regulations shall be recorded in the
office of the town clerk. A bylaw or regulation shall not be adopted to restrain a
person in the free exercise of his or her religious sentiments as to the permanent
disposition of the dead. (Amended 2021, No. 169 (Adj. Sess.), § 14, eff. January 1, 2023.)
§ 5379. Report of cemetery commissioners
The board shall submit annually a written report to the town auditors as to the condition
and needs of the burial grounds under its charge and of its doings, including a detailed
statement of its receipts and expenditures and of the amount and disposition of the
funds in its hands or subject to its control.
§ 5380. Auditors
The town auditors shall audit such statement, file it in the office of the town clerk,
and include the whole or a summary thereof in their annual report.
§ 5381. Transfer of care from commissioners to selectboard
By vote, a town may take its burial grounds out of the charge of the board of cemetery
commissioners and place the same under the charge of the selectboard. When a town
so votes, the office of cemetery commissioners shall terminate.
§ 5382. Town trust funds—Acceptance of property
A town may take and hold in trust grants, gifts, or bequests of property and apply
the same or the income thereof for the care, improvement, or embellishment of its
burial grounds or a part thereof, or for the erection, preservation, or removal of
a monument, fence, or other structure in or around the same according to the terms
of the grant, gift, or bequest.
§ 5383. Acceptance of money in trust
A town may vote to receive and hold money in trust, the income of which is to be used
for the care and improvement of its burial grounds, or of private lots within such
burial grounds or elsewhere.
§ 5384. Payment to treasurer; record; investment
(a) Unless otherwise directed by the donor, all monies received by a town for cemetery
purposes shall be paid to the town treasurer, who shall give a receipt for monies
received, which shall be recorded in the office of the town clerk in a book kept for
that purpose. The book shall also state the amount received from each donor, the time
when, and the specific purpose for which it is appropriated.
(b)(1) All monies so received by the town may be invested and reinvested by the treasurer,
with the approval of the selectboard, by deposit in:
(A) certificates of deposit and other evidences of deposit at Vermont, national, or federal
chartered banks, and savings and loan associations that are guaranteed or insured
by the Federal Deposit Insurance Corporation or its successor;
(B) obligations of the United States, its agencies, and instrumentalities, which have
a liquid market with readily determinable market value;
(C) investment-grade obligations of state or local governments, instrumentalities, and
public authorities; and
(D) the shares of an investment company or an investment trust, such as a mutual fund,
closed-end fund, or unit investment trust, that is registered under the federal Investment
Company Act of 1940, as amended, if such fund has been in operation for at least five
years and has net assets of at least $100,000,000.00.
(2)(A) However, in a town that elects trustees of public funds, cemetery funds shall be invested
by the trustees in any of the securities enumerated in this section, and the income
thereof paid to the proper officers as the same falls due.
(B) Investment income shall be expended for the purpose and in the manner designated by
the donor. The provisions of this section as to future investments shall not require
the liquidation or disposition of securities legally acquired and held.
(3) The treasurer, selectboard, or trustees of public funds may delegate management and
investment of town cemetery funds to the extent that it is prudent under the terms
of the trust or endowment, and in accordance with section 3415 (delegation of management
and investment functions) of the Uniform Prudent Management of Institutional Funds
Act, 14 V.S.A. chapter 120. Notwithstanding the limitations on investments set forth
in this subsection, an agent exercising a delegated management or investment function,
if investing, shall invest cemetery funds in a publicly traded security that is:
(A) registered with the Securities and Exchange Commission pursuant to 15 U.S.C. § 78l and listed on a national securities exchange;
(B) issued by an investment company registered pursuant to 15 U.S.C. § 80a-8;
(C) a corporate bond registered as an offering with the Securities and Exchange Commission
pursuant to 15 U.S.C. § 78l and issued by an entity whose stock is a publicly traded security;
(D) a municipal security;
(E) a deposit in federally insured financial institutions as defined in 8 V.S.A. § 11101(32); or
(F) a security issued, insured, or guaranteed by the United States.
(4) If the municipality has adopted an investment policy, the treasurer, selectboard,
or trustees of public funds shall invest in accordance with the provisions of the
municipal policy that do not conflict with this section. (Amended 2017, No. 26, § 1; 2017, No. 123 (Adj. Sess.), § 3, eff. May 3, 2018; 2021, No. 84 (Adj. Sess.), § 1, eff. July 1, 2022; 2023, No. 6, § 178, eff. July 1, 2023.)
§ 5385. Accounts; expenditures
The town treasurer shall keep a separate account of each such trust fund unless the
same is in charge of the trustees of public funds. The income therefrom shall be
subject to the order of the selectboard or board of cemetery commissioners as the
case may be. Such boards shall expend such income pursuant to the conditions of the
trust. When such boards neglect to expend the income pursuant to the conditions of
the trust, the town may be indicted for such neglect and upon conviction be fined
not more than $100.00.
§ 5386. Report
The town treasurer or trustees of public funds shall annually report the condition
of such funds to the town.
§ 5387. Money received prior to 1895
Sections 5383-5386 of this title shall not be construed to affect the action of a town in respect to money received
in trust for the purpose named by the donor, prior to February 1, 1895.
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Subchapter 003: CEMETERY ASSOCIATIONS
§ 5431. Cemetery associations; corporations
Every cemetery established after June 1, 1933 that is not owned and operated by a
town or by a religious or ecclesiastical society shall be established, owned, and
operated by a corporation as prescribed in this subchapter. (Amended 2023, No. 6, § 179, eff. July 1, 2023.)
§ 5432. Organization and operation
Such corporation shall be organized, and the affairs of the corporation shall be governed
and controlled under the provisions of 11 V.S.A. chapter 1, under those sections thereof
which provide for the organization and management of corporations not for profit.
§ 5433. Authority; powers
Upon filing the articles of incorporation, the incorporators and other members, if
any, from the date of such filing, shall be and constitute a body corporate with perpetual
succession and with capacity to perform all acts within the State not repugnant to
law or the provisions of this chapter.
§ 5434. Penalty for doing business as a cemetery association without authority
A person, firm, corporation, or association, or a trust, trustee, or trustees of any
person, firm, corporation, or association, who, without authority of this chapter
so to do, shall exercise or attempt to exercise any powers, privileges, or franchises
that are specified or may be granted under this chapter to incorporated cemetery associations,
or who shall by any device attempt to evade the provisions of this chapter applicable
to cemetery associations in respect to the sale of lots or spaces for the permanent
disposition of human remains and the disposition of the proceeds thereof, shall be
fined not less than $1,000.00 nor more than $10,000.00, and may be enjoined from further
doing of such acts at the suit of any taxpayer of the State. However, the provisions
of this section shall not affect or impair the rights of a person, firm, corporation,
or association or a trust, trustee, or trustees of such person, firm, corporation,
or association under any existing contract or contracts between such parties and incorporated
cemetery associations, nor shall the performance of the provisions of such contract
or contracts subject parties thereto to the penalties imposed by this section. (V.S. 1947, § 4068; P.L. § 3900; 1933, No. 49, § 21; amended 2021, No. 169 (Adj. Sess.), § 15, eff. January 1, 2023.)
§ 5435. Sales of lots, crypts, and niches; how income applied; rules
(a) The income of a cemetery association, whether derived from the sale of lots, spaces,
crypts, or niches for the permanent disposition of human remains, from donations,
or otherwise, shall be exclusively applied to paying for the land or other cemetery
property; laying out, preserving, protecting, and embellishing the cemetery and avenues
leading thereto; the erection of buildings necessary for cemetery purposes; the establishing
of a fund to care permanently for the cemetery; the repair and upkeep of mausoleums,
vaults, columbariums, crypts, and niches in the cemetery; and to paying the necessary
expenses of the cemetery association. A debt shall not be contracted in anticipation
of future receipts, except for the original purchase of the land, community mausoleum,
or columbarium, laying out, enclosing, and embellishing the grounds and avenues therein
and to a sum not exceeding $50,000.00 in the whole, to be paid out of future income.
The proceeds from the sale of lots, spaces, crypts, or niches for the permanent disposition
of human remains, or other income of such association, shall not be divided among
its members. All its income shall be used exclusively for the purposes of the association,
as provided in this chapter, or invested in a fund the income of which shall be so
used. Such association may adopt such reasonable rules and regulations as it deems
expedient for disposing of and conveying lots, spaces, crypts, and niches for the
permanent disposition of human remains.
(b) At a regular meeting or at a special meeting duly called for that purpose, a cemetery
corporation may adopt bylaws respecting improvements upon its lots and grounds as
to the embellishment and beautifying of the same. It may also provide that the cost
of such improvements be paid out of the regular funds of the corporation. (Amended 2023, No. 6, § 180, eff. July 1, 2023.)
§ 5436. Perpetual care fund
A cemetery association established prior to June 1, 1933 may create a perpetual care
fund out of surplus money on hand or that has been given to it by will, deed, or otherwise.
A cemetery association established after such date shall create such a perpetual care
fund by applying thereto from the initial proceeds received from the sale of lots
or spaces for the permanent disposition of human remains a sum that shall be equivalent
to and not less than 20 percent of the sale price of each lot or space so sold, and
such association may at any time increase the same by the addition of surplus money
or property received by it by will, deed, or otherwise. (V.S. 1947, § 4071; 1947, No. 202, § 4072; P.L. § 3903; 1933, No. 49, § 24; amended 2021, No. 169 (Adj. Sess.), § 17, eff. January 1, 2023.)
§ 5437. Investment
A cemetery association shall invest trust funds in the same manner as town cemeteries
pursuant to section 5384 of this title and may delegate the management and investment
of cemetery association funds pursuant to subdivision (b)(3) of that section. (Amended 2021, No. 84 (Adj. Sess.), § 2, eff. July 1, 2022.)
§ 5438. Cemetery accounts; annual reports
(a) A cemetery association shall keep and maintain adequate and correct accounts of its
business transactions, which at all reasonable times shall be open to the inspection
of every member of such corporation. It shall keep separate and apart from its other
funds all monies and property received by it for the perpetual care of the cemetery,
community mausoleum, or columbarium that is owned by it or for the lots therein, and
it shall keep accurate accounts of such perpetual care funds separate and apart from
its accounts of other funds.
(b) The treasurer of such corporation shall make, sign, and file at the annual meeting
a report countersigned by the president, concerning the affairs of the corporation
and the perpetual care funds, which report shall contain, among other things, a statement
as to the amount of the treasurer’s bond and a true statement of the total amount
of the fund or funds received and set apart for the perpetual care of the lots, cemetery,
community mausoleum, and columbarium. Such report shall contain a list of the securities
in which such fund or funds are invested, the income received from the fund or funds,
all disbursements from such income, and the balance of money or property held and
on hand in such fund or funds, and copies thereof shall forthwith be filed with the
town clerk of the town and with the Probate Division of the Superior Court for the
district in which the cemetery, community mausoleum, or columbarium is situated. (Amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011; 2023, No. 6, § 181, eff. July 1, 2023.)
§ 5439. Dissolution of cemetery associations
A cemetery association, which is not owned and operated by a church or by a religious
or ecclesiastical society, may be dissolved under the provisions of 11B V.S.A. chapter
14. Upon dissolution, all lands owned or held by it for cemetery purposes and all
perpetual care funds, trust funds, and all other property held or owned by it, less
dissolution expenses, may be transferred to the town in which the lands are located,
and thereafter these lands may become public burial grounds, and the town shall hold
the perpetual care funds and trust funds in trust for the care, improvement, and embellishment
of the lots in the cemetery, according to the terms upon which they were held by the
association. (Amended 1975, No. 74; 2023, No. 6, § 182, eff. July 1, 2023.)
§ 5440. Merger of cemetery associations
(a) An incorporated cemetery association or society, whether chartered by special act
of the General Assembly or organized under articles of association, may merge with
another incorporated association or society in the same town, thereby forming a new
corporation under such name as may be designated in the articles of association hereinafter
referred to.
(b) Such merger shall be made by vote of a majority of the trustees or directors of each
corporation. When so made, certified copies of the proceedings shall be forwarded
to the Secretary of State.
(c) The trustees of each such corporation may authorize the secretary thereof to sign
the name of such corporation to the articles of association of the new corporation,
and authorize one or more other persons to sign such articles of association. Such
articles shall be filed with the Secretary of State. The articles shall set forth
the name of the new corporation and they shall conform generally to the provisions
of 11B V.S.A. chapter 1. When such articles are filed and recorded by the Secretary
of State, all right, title, and interest in all property owned by each, and in trust
funds held by each, shall vest in such new corporation, and the corporate functions
of each of the corporations so merged shall cease after such new corporation has completed
its organization.
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Subchapter 004: ACQUISITION OF PROPERTY BY TOWNS AND ASSOCIATIONS
§ 5481. Acquisition of land and property—Purchase or gift
The right to acquire land and property for cemetery purposes, either by purchase or
gift, by towns, churches, religious or ecclesiastical societies, and cemetery associations
is hereby affirmed under the conditions and restrictions set forth in this chapter.
§ 5482. Eminent domain
The right to acquire land and property for cemetery purposes by condemnation proceedings
by towns and cemetery associations is hereby granted under the conditions and restrictions
set forth in this chapter.
§ 5483. Acquisition of land by town
When it is necessary to enlarge a public burial ground or to establish a new one,
three or more freeholders of the town may apply in writing to the selectboard, setting
forth such necessity with a description of the land necessary for the purpose. The
selectboard shall then proceed as in case of an application by three or more freeholders
to lay out a highway. (Amended 2023, No. 6, § 183, eff. July 1, 2023.)
§ 5484. Acquisition of gravel by town or association
(a) When public necessity requires that a burial ground be raised or portions thereof
filled up with gravel or earth, and the town or association owning or managing the
same cannot agree with the owner of such gravel or earth for its purchase, three or
more owners of lots in such burial ground may apply in writing to the selectboard,
setting forth such necessity. The selectboard shall then proceed as in case of an
application to them by three or more freeholders to lay out a highway. If in their
opinion such necessity exists, they shall authorize, in writing, such town or association
to take and remove such gravel or earth, use the same for the purposes aforesaid,
and appraise the damage to the owner thereof.
(b) Before such town or association takes or removes gravel or earth, as provided in subsection
(a) of this section, it shall pay or tender to the owner the amount of damages as
appraised by the selectboard. (Amended 2023, No. 6, § 184, eff. July 1, 2023.)
§ 5485. Appeal to Superior Court
When, in accordance with the provisions of this chapter, a person owning or having
an interest in lands taken for a burial ground, or gravel or earth for the same, is
dissatisfied with such taking or with the damages awarded to the person by the selectboard
in such proceedings, the person may petition the Superior Court of the county in which
such lands lie in the same manner as in case of an appeal as to the laying out of
a highway by the selectboard, and thereupon the same proceedings shall be had on such
petition. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 2023, No. 6, § 185, eff. July 1, 2023.)
§ 5486. Repealed. 1965, No. 142.
§ 5487. Acquisition of land by cemetery associations generally
A cemetery association may acquire by gift, purchase at its fair cash market value,
or devise such lands as may be necessary for its cemetery purposes. If the consent
of the selectboard and local board of health is first had and obtained in writing,
such association may devote the same to such cemetery purposes. When it is necessary
to acquire lands by condemnation proceedings, such proceedings shall be taken as provided
in sections 5488–5494 of this title. (Amended 2023, No. 6, § 186, eff. July 1, 2023.)
§ 5488. Enlargement of cemeteries by associations—Petition to Superior Court to acquire land
When an incorporated cemetery association wishes to enlarge the limits of its burial
ground, and votes to purchase additional land for permanent disposition purposes and
the owner of such land refuses to convey the same to the cemetery association for
a reasonable compensation, the trustees or president of such association, by a petition
in writing, may apply to the Superior Court in the county in which such burial ground
is located for the appointment of commissioners. (Amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 2021, No. 169 (Adj. Sess.), § 18, eff. January 1, 2023.)
§ 5489. Service of petition; appointment of commissioners
The petition with a citation shall be served on the owner of such land like a summons.
On such application, the court may appoint three disinterested persons residing in
some other town as commissioners.
§ 5490. Notice; hearing
The commissioners shall appoint a time and place for examination of the premises and
appraisal of the damages. They shall give six days’ notice thereof to the president
or to one or more of the trustees of such association, and to the owner or occupant
of such land either personally or by written notice left at the residence of such
owner or occupant, and shall examine the premises and inquire into the public necessity
and convenience of such enlargement.
§ 5491. Survey; damages
When the commissioners decide that public necessity and convenience require the enlargement
of such burial grounds, and the amount needed, they shall cause the same to be surveyed
and shall ascertain what damages will be sustained by the owner of such land.
§ 5492. Report, filing
When the commissioners have completed their inquiries, they shall make report, stating
their doings and decision, with their survey and appraisal of damages. Such report
shall be returned to and filed in the office of the clerk of the court within 30 days
after the completion of such inquiry.
§ 5493. Judgment on report; costs
The court may accept or reject the report, render judgment thereon, tax costs as it
deems just, and issue execution for damages and costs.
§ 5494. Title to lands taken
Such cemetery association shall not take possession of such lands until the damages
and costs are paid. When so paid, a valid title to the lands so taken shall vest
in such association, and the same may be used for burial purposes.
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Subchapter 006: COMMUNITY MAUSOLEUMS AND COLUMBARIA
§ 5571. Location
A community mausoleum, as defined in section 5302 of this title, other than structures containing crypts erected or controlled by churches and religious
societies and used only as a repository for the remains of the clergy or dignitaries
of such churches or religious societies, and every columbarium or other structure
intended to hold or contain the bodies or remains of the dead, the spaces, crypts,
or niches of which are available to the public, shall be located only within the confines
of an established cemetery, containing not less than five acres, and which shall have
been in existence and operation for a period of at least five years immediately preceding
the time of the erection thereof. (Amended 2023, No. 6, § 190, eff. July 1, 2023.)
§ 5572. Plats
Before commencing the building, construction, or erection of any such building, the
agency constructing the same shall make and file a plat of such structure in accordance
with the provisions of sections 5310 and 5311 of this title.
§ 5573. Construction requirements
(a) A community mausoleum or columbarium, the crypts or niches of which are available
to the public, shall be constructed and erected only with the consent and approval
of the legislative body of the municipality and local board of health.
(b) Before commencing the building, construction, or erection of any such structure, full
detailed plans and specifications shall be presented to the Department of Health.
The approval of plans and specifications shall be evidenced by a certificate in writing,
signed by the legislative body of the municipality and the local board of health.
(c) A community mausoleum, columbarium, or any structure intended to hold or contain permanently
the bodies of the dead, and to which the public shall have access, shall not be constructed
or erected without the approvals required by this section. A building not used for
the permanent disposition of the human dead shall not be altered or changed to be
used for the permanent disposition of the human dead, and an addition shall not be
made to any existing community mausoleum or columbarium, unless constructed of material
and workmanship as will ensure its durability and permanence as well as the safety,
convenience, comfort, and health of the community in which it is located, as dictated
and determined at the time by modern mausoleum construction and engineering science.
(d) Construction shall be managed and supervised by a person with experience in modern
mausoleum construction and engineering. (Amended 1959, No. 329 (Adj. Sess.), § 27, eff. March 1, 1961; 2017, No. 113 (Adj. Sess.), § 95; 2021, No. 15, § 5; 2023, No. 53, § 123, eff. June 8, 2023.)
§ 5574. Repealed. 2021, No. 15, § 9(1), eff. July 1, 2021.
§ 5575. Use before completion prohibited
A community mausoleum, columbarium, crypt, niche, or structure so erected as aforesaid
shall not be used for the purpose of depositing therein the remains of any dead body
until the same is finally completed and the maintenance fund required by this chapter
has been provided for in accordance with the provisions hereof.
§ 5576. Sales before the completion of building; bond
A crypt or room in a community mausoleum, or niche in a columbarium, shall not be
sold or offered for sale before such structure is entirely completed, unless and until
the agency selling such crypts or niches enters into an agreement in which it agrees
to refund to each and every purchaser of crypts, rooms, and niches all sums of money
paid by each, together with legal interest thereon, in the event it fails to complete
such mausoleum or columbarium within a reasonable time thereafter, which agreement
shall be entered into with a bank or trust company as trustee for the purchasers of
crypts, rooms, and niches. The agency shall also deposit with the trustee a good and
sufficient bond or other security that shall guarantee the faithful performance of
the agreement. The selection of the bank or trust company, the trust agreement, and
the bond or other security herein provided for shall be submitted to and be subject
to the approval of the Probate Division of the Superior Court of the district where
such community mausoleum or columbarium is located. (Amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011; 2023, No. 6, § 191, eff. July 1, 2023.)
§ 5577. Mausoleum becoming untenable
If a mausoleum, vault, crypt, or structure containing one or more deceased human bodies
becomes a hazard to public health, and the owner or owners of the structure fail to
remedy or remove the same to the satisfaction of the Department of Health, a court
of competent jurisdiction may order the person, firm, or corporation owning the structure
to remove the body or bodies for interment in some suitable cemetery at the expense
of the person, firm, or corporation owning the mausoleum, vault, or crypt. When the
person, firm, or corporation cannot be found in the county where the mausoleum, vault,
or crypt is located, then the removal and interment shall be at the expense of the
cemetery, cemetery association, city, or town where the mausoleum, vault, or crypt
is situated. (Amended 1959, No. 329 (Adj. Sess.), § 27, eff. March 1, 1961; 2021, No. 15, § 5.)
§ 5578. Perpetual care funds
There shall be established and maintained a fund for the perpetual care and maintenance
of such community mausoleum and columbarium by applying in the case of a community
mausoleum not less than the sum of $100.00 from the proceeds received from the sale
of each crypt and 10 percent of the proceeds received from the sale of each room;
and in case of niches in a community mausoleum or columbarium, used as a repository
for the remains of deceased persons after cremation, a sum which shall be equivalent
to 10 percent of the sale price of each niche. In event sales of crypts or rooms in
a community mausoleum, or sales of niches in a community mausoleum or columbarium
are made upon partial payments, there shall be set apart and applied to such fund
from each partial payment the percentage that the amount of the partial payment bears
to the total purchase price of the crypt, room, or niche. (Amended 2017, No. 113 (Adj. Sess.), § 96.)
§ 5579. Penalties
A person who violates a provision of sections 5571-5578 of this title shall be fined not less than $100.00 nor more than $500.00 or be imprisoned in the
State correctional facility not less than 10 days nor more than three months, or both,
for each offense. (Amended 1967, No. 345 (Adj. Sess.), § 30, eff. April 1, 1969.)