RCW 68.20.010
Incorporation required.
It is unlawful for any corporation, copartnership, firm, trust, association,
or individual to engage in or transact any of the businesses of a cemetery
within this state except by means of a corporation duly organized for that
purpose.
[1943 c 247 § 42; Rem. Supp. 1943 § 3778-42.]
RCW 68.20.020
Corporations, how organized.
Any private corporation authorized by its articles so to do, may establish,
maintain, manage, improve, or operate a cemetery, and conduct any or all of the
businesses of a cemetery, either for or without profit to its members or
stockholders. A nonprofit cemetery corporation may be organized in the manner
provided in chapter 24.03 RCW. A profit corporation may be organized in the
manner provided in the general corporation laws of the state of Washington.
[1983 c 3 § 167; 1943 c 247 § 43; Rem. Supp. 1943 § 3778-43. Prior: 1899 c
33 § 1; 1856-7 p 28 § 1.]
RCW 68.20.030
Powers of existing corporations enlarged.
The powers, privileges and duties conferred and imposed upon any
corporation, firm, copartnership, association, trust, or individual, existing
and doing business under the laws of this state, are hereby enlarged as each
particular case may require to conform to the provisions of *this act.
[1943 c 247 § 45; Rem. Supp. 1943 § 3778-45.]
NOTES:
*Reviser's note: For "this
act," see note following RCW 68.04.020.
RCW 68.20.040
Prior corporations not affected.
The provisions of *this act do not affect the corporate existence or rights
or powers of any cemetery organized under any law then existing prior to June 9,
1943, and as to such cemeteries and their rights, powers specified in their
charters or articles of incorporation, the laws under which the corporation was
organized and existed and under which such rights and powers become fixed or
vested are applicable.
[1943 c 247 § 44; Rem. Supp. 1943 § 3778-44.]
NOTES:
*Reviser's note: For "this
act," see note following RCW 68.04.020.
RCW 68.20.050
General powers of cemetery corporations.
Unless otherwise limited by the law under which created[,] cemetery
authorities shall in the conduct of their business have the same powers granted
by law to corporations in general, including the right to contract such
pecuniary obligations within the limitation of general law as may be required,
and may secure them by mortgage, deed of trust, or otherwise upon their
property.
[1943 c 247 § 59; Rem. Supp. 1943 § 3778-59.]
RCW 68.20.060
Specific powers -- Rule making and enforcement.
A cemetery authority may make, adopt, amend, add to, revise, or modify, and
enforce rules and regulations for the use, care, control, management,
restriction and protection of all or any part of its cemetery and for the other
purposes specified in RCW 68.20.061 through 68.20.067,
68.20.070 and *68.48.080.
[1943 c 247 § 46; Rem. Supp. 1943 § 3778-46. Formerly RCW 68.20.070,
part. FORMER PART OF SECTION: 1943 c 247 §§ 47 through 52 now codified as RCW 68.20.061
through 68.20.066.]
NOTES:
*Reviser's note: RCW 68.48.080 was
recodified as RCW 68.56.050 pursuant to 1987 c 331 § 89.
RCW 68.20.061
Specific powers -- Control of property.
It may restrict and limit the use of all property within its cemetery.
[1943 c 247 § 47; Rem. Supp. 1943 § 3778-47. Formerly RCW 68.20.060,
part.]
RCW 68.20.062
Specific powers -- Regulation as to type of markers, monuments, etc.
It may regulate the uniformity, class, and kind of all markers, monuments,
and other structures within the cemetery and its subdivisions.
[1943 c 247 § 48; Rem. Supp. 1943 § 3778-48. Formerly RCW 68.20.060,
part.]
RCW 68.20.063
Specific powers -- Regulation or prohibition as to the erection of monuments,
effigies, etc.
It may regulate or prohibit the erection of monuments, markers, effigies,
and structures within any portion of the cemetery.
[1943 c 247 § 49; Rem. Supp. 1943 § 3778-49. Formerly RCW 68.20.060,
part.]
RCW 68.20.064
Specific powers -- Regulation of plants and shrubs.
It may regulate or prevent the introduction or care of plants or shrubs
within the cemetery.
[1943 c 247 § 50; Rem. Supp. 1943 § 3778-50. Formerly RCW 68.20.060,
part.]
RCW 68.20.065
Specific powers -- Prevention of interment.
It may prevent interment in any part of the cemetery of human remains not
entitled to interment and prevent the use of interment plots for purposes
violative of its restrictions or rules and regulations.
[1943 c 247 § 51; Rem. Supp. 1943 § 3778-51. Formerly RCW 68.20.060,
part.]
RCW 68.20.066
Specific powers -- Prevention of improper assemblages.
It may regulate the conduct of persons and prevent improper assemblages in
the cemetery.
[1943 c 247 § 52; Rem. Supp. 1943 § 3778-52. Formerly RCW 68.20.060,
part.]
RCW 68.20.067
Specific powers -- Rules and regulations for general purposes.
It may make and enforce rules and regulations for all other purposes deemed
necessary by the cemetery authority for the proper conduct of the business of
the cemetery, for the transfer of any plot or the right of interment, and the
protection and safeguarding of the premises, and the principles, plans, and
ideals on which the cemetery is conducted.
[1943 c 247 § 53; Rem. Supp. 1943 § 3778-53. Formerly RCW 68.20.070,
part.]
RCW 68.20.070
Rules and regulations -- Posting.
The rules and regulations made pursuant to RCW 68.20.060
shall be plainly printed or typewritten and maintained subject to inspection in
the office of the cemetery authority or in such place or places within the
cemetery as the cemetery authority may prescribe.
[1943 c 247 § 54; Rem. Supp. 1943 § 3778-54. FORMER PART OF SECTION: 1943 c
247 §§ 46 and 53 now codified as RCW 68.20.060 and
68.20.067.]
RCW 68.20.080
Cities and counties may regulate cemeteries.
Cities and counties are authorized to enact ordinances regulating or
prohibiting the establishment of new cemeteries or the extension of existing
ones and to give power to local planning commissions to pass upon and make
recommendations to local legislative bodies concerning the establishment or
extension of cemeteries.
[1943 c 247 § 143; Rem. Supp. 1943 § 3778-143.]
NOTES:
Section applies to certain mausoleums,
columbariums, etc.: RCW 68.28.010.
RCW 68.20.090
Permit required, when.
It shall be unlawful for any person, firm, or corporation to establish or
maintain any cemetery or to extend the boundaries of any existing cemetery in
this state without a permit first having been applied for and permission
obtained in accordance with the city and county ordinance and other zoning or
statutory provisions governing the same.
[1943 c 247 § 144; Rem. Supp. 1943 § 3778-144.]
NOTES:
Section applies to certain mausoleums,
columbariums, etc.: RCW 68.28.010.
RCW 68.20.110
Nonprofit cemetery association -- Tax exempt land -- Irreducible fund -- Bonds.
*Such association shall be authorized to purchase or take by gift or devise,
and hold land exempt from execution and from any appropriation to public
purposes for the sole purpose of a cemetery not exceeding eighty acres, which
shall be exempt from taxation if intended to be used exclusively for burial
purposes without discrimination as to race, color, national origin or ancestry,
and in nowise with a view to profit of the members of such association:
PROVIDED, That when the land already held by the association is all practically
used then the amount thereof may be increased by adding thereto not exceeding
twenty acres at a time. Such association may by its bylaws provide that a stated
percentage of the moneys realized from the sale of lots, donations or other
sources of revenue, shall constitute an irreducible fund, which fund may be
invested in such manner or loaned upon such securities as the association or the
trustees thereof may deem proper. The interest or income arising from the
irreducible fund, provided for in any bylaws, or so much thereof as may be
necessary, shall be devoted exclusively to the preservation and embellishment of
the lots sold to the members of such association, and where any bylaws has been
enacted for the creation of an irreducible fund as herein provided for it cannot
thereafter be amended in any manner whatever except for the purpose of
increasing such fund. After paying for the land all the future receipts and
income of such association subject to the provisions herein for 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 thereto, and in the
erection of such buildings as may be necessary or convenient for the cemetery
purposes, and to paying the necessary expenses of the association. No debts
shall be contracted in anticipation of any future receipts except for originally
purchasing, laying out and embellishing the grounds and avenues, for which debts
so contracted such association may issue bonds or notes and secure the same by
way of mortgage upon any of its lands, excepting such lots as shall have been
conveyed to the members thereof; and such association shall have power to adopt
such rules and regulations as they shall deem expedient for disposing of and for
conveying burial lots.
[1961 c 103 § 2; 1899 c 33 § 3; RRS § 3766. Formerly RCW 68.20.110
and 68.24.200.]
NOTES:
*Reviser's note: The term "Such
association" appears in 1899 c 33, which provided for the creation of
cemetery associations under 1895 c 158 which was codified in chapter 24.16 RCW.
Chapter 24.16 RCW was repealed by the Washington Nonprofit Corporation Act, 1967
c 235, chapter 24.03 RCW.
Construction -- 1961 c 103: See note
following RCW 49.60.040.
Property taxes, exemptions: RCW 84.36.020.
RCW 68.20.120
Sold lots exempt from taxes, etc. -- Nonprofit associations.
Burial lots, sold by *such association shall be for the sole purpose of
interment, and shall be exempt from taxation, execution, attachment or other
claims, lien or process whatsoever, if used as intended, exclusively for burial
purposes and in nowise with a view to profit.
[1899 c 33 § 5; RRS § 3768. Formerly RCW 68.24.210.]
NOTES:
*Reviser's note: For "such
association," see note following RCW 68.20.110.
Cemetery property exempt from