Chapter 68.52 RCW PUBLIC
CEMETERIES AND MORGUES
SECTIONS
| 68.52.020 |
Coroner to control morgue -- Expense. |
| 68.52.030 |
Counties and cities may provide for burial, acquire cemeteries,
etc. |
| 68.52.040 |
Cities and towns may own, improve, etc., cemeteries. |
| 68.52.045 |
Cities and towns may provide for a cemetery board. |
| 68.52.100 |
Petition -- Requisites -- Examination. |
| 68.52.120 |
Publication and posting of petition and notice of hearing. |
| 68.52.130 |
Hearing -- Inclusion and exclusion of lands. |
| 68.52.140 |
Election on formation of district and first commissioners. |
| 68.52.155 |
Conformity with election laws -- Exception -- Vacancies. |
| 68.52.170 |
Canvass of returns -- Resolution of organization. |
| 68.52.192 |
Public cemetery facilities or services -- Cooperation with
public or private agencies -- Joint purchasing. |
| 68.52.193 |
Public cemetery facilities or services -- "Public
agency" defined. |
| 68.52.195 |
Community revitalization financing -- Public improvements. |
| 68.52.210 |
Power to do cemetery business -- District may embrace certain
cities and towns -- Eminent domain exception. |
| 68.52.220 |
District commissioners -- Compensation -- Election. |
| 68.52.270 |
Organization of board -- Secretary -- Office -- Meetings --
Powers. |
| 68.52.280 |
Duty of county treasurer -- Cemetery district fund. |
| 68.52.310 |
Limitation of indebtedness -- Limitation of tax levy. |
| 68.52.330 |
Disincorporation of district located in county with a
population of two hundred ten thousand or more and inactive for five
years. |
NOTES:
Public bodies may retain collection agencies to
collect public debts--Fees: RCW 19.16.500.
Taxation, exemptions: RCW 84.36.020.
RCW 68.52.010
Morgues authorized in counties.
The county legislative authority of each county may at its discretion
provide and equip a public morgue together with suitable morgue wagon for the
conveyance, receipt and proper disposition of the bodies of all deceased persons
not claimed by relatives, and of all dead bodies which are by law subject to a
post mortem or coroner's inquest: PROVIDED, HOWEVER, That only one public morgue
may be established in any county: PROVIDED FURTHER, That counties may agree to
establish joint morgue facilities pursuant to chapter 39.34 RCW.
[1983 1st ex.s. c 16 § 19; 1917 c 90 § 1; RRS § 6040. Formerly RCW
68.12.010.]
NOTES:
Severability -- Effective date -- 1983 1st
ex.s. c 16: See RCW 43.103.900 and 43.103.901.
RCW 68.52.020
Coroner to control morgue -- Expense.
Such morgue shall be under the control and management of the coroner who
shall have power with the advice and consent of the county commissioners, to
employ the necessary deputies and employees; and, with the advice and consent of
the county commissioners, to fix their salaries and compensation, which,
together with the expenses of operating such morgue, shall be paid monthly out
of the county treasury.
[1917 c 90 § 2; RRS § 6041. Formerly RCW 68.12.020.]
RCW 68.52.030
Counties and cities may provide for burial, acquire cemeteries, etc.
Each and every county, town or city, shall have power to provide a hearse
and pall for burial of the dead, and to procure and hold lands for burying
grounds, and to make regulations and fence the same, and to preserve the
monuments erected therein, and to levy and collect the necessary taxes for that
purpose, in the same manner as other taxes are levied and collected.
[1857 p 28 § 3; RRS § 3772. Formerly RCW 68.12.030.]
RCW 68.52.040
Cities and towns may own, improve, etc., cemeteries.
Any city or town may acquire, hold, or improve land for cemetery purposes,
and may sell lots therein, and may provide by ordinance that a specified
percentage of the proceeds therefrom be set aside and invested, and the income
from the investment be used in the care of the lots, and may take and hold any
property devised, bequeathed or given upon trust, and apply the income thereof
for the improvement or embellishment of the cemeteries or the erection or
preservation of structures, fences, or walks therein, or for the repair,
preservation, erection, or renewal of any tomb, monument, gravestone, fence,
railing, or other erection at or around a cemetery, lot, or plat, or for
planting and cultivating trees, shrubs, flowers, or plants in or around the lot
or plot, or for improving or embellishing the cemetery in any other manner or
form consistent with the design and purpose of the city, according to the terms
of the grant, devise, or bequest.
[1955 c 378 § 1; 1909 c 156 § 1; RRS § 3773. Formerly RCW 68.12.040.]
RCW 68.52.045
Cities and towns may provide for a cemetery board.
The legislative body of any city or town may provide by ordinance for a
cemetery board to be appointed by the mayor in cities and towns operating under
the mayor-council form of government, by the city commission in cities operating
under the commission form of government, and by the city manager in cities and
towns operating under the council-manager form of government: PROVIDED FURTHER,
That no ordinance shall be enacted, pursuant to this section, in conflict with
provisions contained in charters of cities of the first class.
[1955 c 378 § 2. Formerly RCW 68.12.045.]
RCW 68.52.050
Cemetery improvement fund.
All moneys received in the manner above provided shall be deposited with the
city treasurer, and shall be kept apart in a fund known as the cemetery
improvement fund, and shall be paid out only upon warrants drawn by the order of
the cemetery board, if such a board exists, or by order of the body, department,
commission, or committee duly authorized by ordinance to issue such an order, or
by the legislative body of a city or town, which order shall be approved by such
legislative body if such order is not issued by the legislative body, and shall
be indorsed by the mayor and attested by the city comptroller or other
authorized officer.
[1955 c 378 § 3; 1909 c 156 § 4; RRS § 3776. Formerly RCW 68.12.050.]
RCW 68.52.060
Care and investment of fund.
It shall be the duty of the cemetery board and other body or commission
having in charge the care and operation of cemeteries to invest all sums set
aside from the sale of lots, and all sums of money received, and to care for the
income of all money and property held in trust for the purposes designated
herein: PROVIDED, HOWEVER, That all investments shall be made in municipal,
county, school or state bonds, general obligation warrants of the city owning
such cemetery, or in first mortgages on good and improved real estate.
[1933 c 91 § 1; 1909 c 156 § 2; RRS § 3774. FORMER PART OF SECTION: 1909 c
156 § 3 now codified as RCW 68.52.065. Formerly RCW
68.12.060.]
RCW 68.52.065
Approval of investments.
All investments shall be approved by the council or legislative body of the
city.
[1909 c 156 § 3; RRS § 3775. Formerly RCW 68.12.060, part, and 68.12.065.]
RCW 68.52.070
Cemetery fund -- Management.
The said city shall, by ordinance, make all necessary rules and regulations
concerning the control and management of said fund to properly safeguard the
same, but shall in nowise be liable for any of said funds except a
misappropriation thereof, and shall not have power to bind the city or said fund
for any further liability than whatever net interest may be actually realized
from such investments, and shall not be liable to any particular person for more
than the proportionate part of such net earnings.
[1909 c 156 § 6; RRS § 3778. Formerly RCW 68.12.070.]
RCW 68.52.080
Books of account -- Audit.
Accurate books of account shall be kept of all transactions pertaining to
said fund, which books shall be open to the public for inspection and shall be
audited by the auditing committee of said city.
[1909 c 156 § 5; RRS § 3777. Formerly RCW 68.12.080.]
RCW 68.52.090
Establishment authorized.
Cemetery districts may be established in all counties and on any island in
any county, as in this chapter provided.
[1971 c 19 § 1; 1957 c 99 § 1; 1953 c 41 § 1; 1947 c 27 § 1; 1947 c 6 §
1; Rem. Supp. 1947 § 3778-150. Formerly RCW 68.16.010.]
RCW 68.52.100
Petition -- Requisites -- Examination.
For the purpose of forming a cemetery district, a petition designating the
boundaries of the proposed district by metes and bounds or describing the lands
to be included in the proposed district by government townships, ranges and
legal subdivisions, signed by not less than fifteen percent of the registered
voters who reside within the boundaries of the proposed district, setting forth
the object of the formation of such district and stating that the establishment
thereof will be conducive to the public welfare and convenience, shall be filed
with the county auditor of the county within which the proposed district is
located, accompanied by an obligation signed by two or more petitioners agreeing
to pay the cost of publishing the notice hereinafter provided for. The county
auditor shall, within thirty days from the date of filing of such petition,
examine the signatures and certify to the sufficiency or insufficiency thereof.
The name of any person who signed a petition shall not be withdrawn from the
petition after it has been filed with the county auditor. If the petition is
found to contain a sufficient number of valid signatures, the county auditor
shall transmit it, with a certificate of sufficiency attached, to the county
legislative authority, which shall thereupon, by resolution entered upon its
minutes, receive the same and fix a day and hour when it will publicly hear the
petition.
[1994 c 223 § 74; 1947 c 6 § 2; Rem. Supp. 1947 § 3778-151. Formerly RCW
68.16.020.]
RCW 68.52.110
Hearing -- Place and date.
The hearing on such petition shall be at the office of the board of county
commissioners and shall be held not less than twenty nor more than forty days
from the date of receipt thereof from the county auditor. The hearing may be
completed on the day set therefor or it may be adjourned from time to time as
may be necessary, but such adjournment or adjournments shall not extend the time
for determining said petition more than sixty days in all from the date of
receipt by the board.
[1947 c 6 § 3; Rem. Supp. 1947 § 3778-152. Formerly RCW 68.16.030.]
RCW 68.52.120
Publication and posting of petition and notice of hearing.
A copy of the petition with the names of petitioners omitted, together with
a notice signed by the clerk of the board of county commissioners stating the
day, hour and place of the hearing, shall be published in three consecutive
weekly issues of the official newspaper of the county prior to the date of
hearing. Said clerk shall also cause a copy of the petition with the names of
petitioners omitted, together with a copy of the notice attached, to be posted
for not less than fifteen days before the date of hearing in each of three
public places within the boundaries of the proposed district, to be previously
designated by him and made a matter of record in the proceedings.
[1947 c 6 § 4; Rem. Supp. 1947 § 3778-153. Formerly RCW 68.16.040.]
RCW 68.52.130
Hearing -- Inclusion and exclusion of lands.
At the time and place fixed for hearing on the petition or at any
adjournment thereof, the board of county commissioners shall hear said petition
and receive such evidence as it may deem material in favor of or opposed to the
formation of the district or to the inclusion therein or exclusion therefrom of
any lands, but no lands not within the boundaries of the proposed district as
described in the petition shall be included without a written waiver describing
the land, executed by all persons having any interest of record therein, having
been filed in the proceedings. No land within the boundaries described in
petition shall be excluded from the district.
[1947 c 6 § 5; Rem. Supp. 1947 § 3778-154. Formerly RCW 68.16.050.]
RCW 68.52.140
Election on formation of district and first commissioners.
The county legislative authority shall have full authority to hear and
determine the petition, and if it finds that the formation of the district will
be conducive to the public welfare and convenience, it shall by resolution so
declare, otherwise it shall deny the petition. If the county legislative
authority finds in favor of the formation of the district, it shall designate
the name and number of the district, fix the boundaries thereof, and cause an
election to be held therein for the purpose of determining whether or not the
district shall be organized under the provisions of this chapter, and for the
purpose of electing its first cemetery district commissioners. At the same
election three cemetery district commissioners shall be elected, but the
election of the commissioners shall be null and void if the district is not
created. No primary shall be held for the office of cemetery district
commissioner. A special filing period shall be opened as provided in RCW
29.15.170 and 29.15.180. Candidates shall run for specific commissioner
positions. The person receiving the greatest number of votes for each
commissioner position shall be elected to that commissioner position. The terms
of office of the initial commissioners shall be as provided in RCW 68.52.220.
[1996 c 324 § 3; 1994 c 223 § 75; 1982 c 60 § 2; 1947 c 6 § 6; Rem. Supp.
1947 § 3778-155. Formerly RCW 68.16.060.]
RCW 68.52.150
Election, how conducted -- Notice.
Except as otherwise provided in this chapter, the election shall insofar as
possible be called, noticed, held, conducted and canvassed in the same manner
and by the same officials as provided by law for special elections in the
county. For the purpose of such election county voting precincts may be combined
or divided and redefined, and the territory in the district shall be included in
one or more election precincts as may be deemed convenient, a polling place
being designated for each such precinct. The notice of election shall state
generally and briefly the purpose thereof, shall give the boundaries of the
proposed district, define the election precinct or precincts, designate the
polling place for each, mention the names of the candidates for first cemetery
district commissioners, and name the day of the election and the hours during
which the polls will be open.
[1947 c 6 § 7; Rem. Supp. 1947 § 3778-156. Formerly RCW 68.16.070.]
NOTES:
Elections: Title 29 RCW.
RCW 68.52.155
Conformity with election laws -- Exception -- Vacancies.
Cemetery district elections shall conform with general election laws, except
that there shall be no primary to nominate candidates. All persons filing and
qualifying shall appear on the general election ballot and the person receiving
the largest number of votes for each position shall be elected.
A vacancy on a board of cemetery district
commissioners shall occur and shall be filled as provided in chapter 42.12 RCW.
[1996 c 324 § 4; 1994 c 223 § 73.]
RCW 68.52.160
Election ballot.
The ballot for the election shall be in such form as may be convenient but
shall present the propositions substantially as follows:
". . .(insert county name). . . cemetery district No. . . .(insert number).
. .
. . .Yes. . .
. . .(insert county name). . . cemetery district No. . . .(insert number). . .
. . .No. . ."
[1994 c 223 § 76; 1947 c 6 § 8; Rem. Supp. 1947 § 3778-157. Formerly RCW
68.16.080.]
RCW 68.52.170
Canvass of returns -- Resolution of organization.
The returns of such election shall be canvassed at the court house on the
Monday next following the day of the election, but the canvass may be adjourned
from time to time if necessary to await the receipt of election returns which
may be unavoidably delayed. The canvassing officials, upon conclusion of the
canvass, shall forthwith certify the results thereof in writing to the board of
county commissioners. If upon examination of the certificate of the canvassing
officials it is found that two-thirds of all the votes cast at said election
were in favor of the formation of the cemetery district, the board of county
commissioners shall, by resolution entered upon its minutes, declare such
territory duly organized as a cemetery district under the name theretofore
designated and shall declare the three candidates receiving the highest number
of votes for cemetery commissioners, the duly elected first cemetery
commissioners of the district. The clerk of the board of county commissioners
shall certify a copy of the resolution and cause it to be filed for record in
the offices of the county auditor and the county assessor of the county. The
certified copy shall be entitled to record without payment of a recording fee.
If the certificate of the canvassing officials shows that the proposition to
organize the proposed cemetery district failed to receive two-thirds of the
votes cast at said election, the board of county commissioners shall enter a
minute to that effect and all proceedings theretofore had shall become null and
void.
[1947 c 6 § 9; Rem. Supp. 1947 § 3778-158. Formerly RCW 68.16.090.]
RCW 68.52.180
Review -- Organization complete.
Any person, firm or corporation having a substantial interest involved, and
feeling aggrieved by any finding, determination or resolution of the board of
county commissioners under the provisions of this chapter, may appeal within
five days after such finding, determination or resolution was made to the
superior court of the county in the same manner as provided by law for appeals
from orders of said board. After the expiration of five days from the date of
the resolution declaring the district organized, and upon filing of certified
copies thereof in the offices of the county auditor and county assessor, the
formation of the district shall be complete and its legal existence shall not
thereafter be questioned by any person by reason of any defect in the
proceedings had for the creation thereof.
[1947 c 6 § 10; Rem. Supp. 1947 § 3778-159. Formerly RCW 68.16.100.]
NOTES:
Appeals from action of board of county
commissioners: RCW 36.32.330.
RCW 68.52.190
General powers of district.
Cemetery districts created under this chapter shall be deemed to be
municipal corporations within the purview of the Constitution and laws of the
state of Washington. They shall constitute bodies corporate and possess all the
usual powers of corporations for public purposes. They shall have full authority
to carry out the objects of their creation, and to that end are empowered to
acquire, hold, lease, manage, occupy and sell real and personal property or any
interest therein; to enter into and perform any and all necessary contracts; to
appoint and employ necessary officers, agents and employees; to contract
indebtedness, to borrow money, and to issue general obligation bonds in
accordance with chapter 39.46 RCW; to levy and enforce the collection of taxes
against the lands within the district, and to do any and all lawful acts to
effectuate the purposes of this chapter.
[1984 c 186 § 58; 1967 c 164 § 6; 1947 c 6 § 11; Rem. Supp. 1947 §
3778-160. Formerly RCW 68.16.110.]
NOTES:
Purpose -- 1984 c 186: See note
following RCW 39.46.110.
Purpose -- Severability -- 1967 c 164: See
notes following RCW 4.96.010.
Tortious conduct of local governmental
entities: RCW 4.96.010.
RCW 68.52.192
Public cemetery facilities or services -- Cooperation with public or private
agencies -- Joint purchasing.
A cemetery district may jointly operate or provide, cooperate to operate and
provide and/or contract for a term of not to exceed five years to provide or
have provided public cemetery facilities or services, with any other public or
private agency, including out of state public agencies, which each is separately
authorized to operate or provide, under terms mutually agreed upon by such
public or private agencies. The governing body of a cemetery district may join
with any other public or private agency in buying supplies, equipment, and
services collectively.
[1963 c 112 § 3. Formerly RCW 68.16.112.]
RCW 68.52.193
Public cemetery facilities or services -- "Public agency" defined.
As used in RCW
68.52.192, "public
agency" means counties, cities and towns, special districts, or quasi
municipal corporations.
[1987 c 331 § 73; 1963 c 112 § 2. Formerly RCW 68.16.113.]
RCW 68.52.195
Community revitalization financing -- Public improvements.
In addition to other authority that a cemetery district possesses, a
cemetery district may provide any public improvement as defined under RCW
39.89.020, but this additional authority is limited to participating in the
financing of the public improvements as provided under RCW 39.89.050.
This section does not limit the authority of a
cemetery district to otherwise participate in the public improvements if that
authority exists elsewhere.
[2001 c 212 § 21.]
NOTES:
Severability -- 2001 c 212: See RCW
39.89.902.
RCW 68.52.200
Right of eminent domain.
The taking and damaging of property or rights therein by any cemetery
district to carry out the purposes of its creation, are hereby declared to be
for a public use, and any such district shall have and exercise the power of
eminent domain to acquire any property or rights therein, either inside or
outside the district for the use of such district. In exercising the power of
eminent domain, a district shall proceed in the manner provided by law for the
appropriation of real property or rights therein by private corporations. It may
at its option unite in a single action proceedings to condemn property held by
separate owners. Two or more condemnation suits instituted separately may also
in the discretion of the court be consolidated upon motion of any interested
party into a single action. In such cases the jury shall render separate
verdicts for each tract of land in different ownership. No finding of the jury
or decree of the court as to damages in any condemnation suit instituted by the
district shall be held or construed to destroy the right of the district to levy
and collect taxes for any and all district purposes against the uncondemned land
situated within the district.
[1947 c 6 § 12; Rem. Supp. 1947 § 3778-161. Formerly RCW 68.16.120.]
NOTES:
Eminent domain: State Constitution Art. 1 § 16
(Amendment 9).
Eminent domain by corporations: Chapter 8.20
RCW.
RCW 68.52.210
Power to do cemetery business -- District may embrace certain cities and towns
-- Eminent domain exception.
(1) A cemetery district organized under this chapter shall have power to
acquire, establish, maintain, manage, improve and operate cemeteries and conduct
any and all of the businesses of a cemetery as defined in this title. A cemetery
district shall constitute a cemetery authority as defined in this title and
shall have and exercise all powers conferred thereby upon a cemetery authority
and be subject to the provisions thereof.
(2) A cemetery district may include within its
boundaries the lands embraced within the corporate limits of any incorporated
city or town with a population of less than ten thousand and in any such cases
the district may acquire any cemetery or cemeteries theretofore maintained and
operated by any such city or town and proceed to maintain, manage, improve and
operate the same under the provisions hereof. In such event the governing body
of the city or town, after the transfer takes place, shall levy no cemetery tax.
The power of eminent domain heretofore conferred shall not extend to the
condemnation of existing cemeteries within the district: PROVIDED, That no
cemetery district shall operate a cemetery within the corporate limits of any
city or town where there is a private cemetery operated for profit.
[1994 c 81 § 82; 1971 c 19 § 2; 1959 c 23 § 2; 1957 c 39 § 1; 1947 c 6 §
13; Rem. Supp. 1947 § 3778-162. Formerly RCW 68.16.130.]
RCW 68.52.220
District commissioners -- Compensation -- Election.
The affairs of the district shall be managed by a board of cemetery district
commissioners composed of three members. Members of the board shall receive
expenses necessarily incurred in attending meetings of the board or when
otherwise engaged in district business. The board may provide, by resolution
passed by the commissioners, for the payment of compensation to each of its
commissioners at a rate of up to seventy dollars for each day or portion of a
day devoted to the business of the district. However, the compensation for each
commissioner must not exceed six thousand seven hundred twenty dollars per year.
Any commissioner may waive all or any portion of his
or her compensation payable under this section as to any month or months during
his or her term of office, by a written waiver filed with the clerk of the
board. The waiver, to be effective, must be filed any time after the
commissioner's election and prior to the date on which the compensation would
otherwise be paid. The waiver shall specify the month or period of months for
which it is made. The board shall fix the compensation to be paid the secretary
and other employees of the district. Cemetery district commissioners and
candidates for cemetery district commissioner are exempt from the requirements
of chapter 42.17 RCW.
The initial cemetery district commissioners shall
assume office immediately upon their election and qualification. Staggering of
terms of office shall be accomplished as follows: (1) The person elected
receiving the greatest number of votes shall be elected to a six-year term of
office if the election is held in an odd-numbered year or a five-year term of
office if the election is held in an even-numbered year; (2) the person who is
elected receiving the next greatest number of votes shall be elected to a
four-year term of office if the election is held in an odd-numbered year or a
three-year term of office if the election is held in an even-numbered year; and
(3) the other person who is elected shall be elected to a two-year term of
office if the election is held in an odd-numbered year or a one-year term of
office if the election is held in an even-numbered year. The initial
commissioners shall assume office immediately after they are elected and
qualified but their terms of office shall be calculated from the first day of
January after the election.
Thereafter, commissioners shall be elected to
six-year terms of office. Commissioners shall serve until their successors are
elected and qualified and assume office as provided in RCW 29.04.170.
The polling places for a cemetery district election
may be located inside or outside the boundaries of the district, as determined
by the auditor of the county in which the cemetery district is located, and no
such election shall be held irregular or void on that account.
[1998 c 121 § 6; 1994 c 223 § 77; 1990 c 259 § 33; 1982 c 60 § 3; 1979
ex.s. c 126 § 40; 1947 c 6 § 14; Rem. Supp. 1947 § 3778-163. Formerly RCW
68.16.140.]
NOTES:
Purpose -- 1979 ex.s. c 126: See RCW
29.04.170(1).
RCW 68.52.250
Special elections.
Special elections submitting propositions to the registered voters of the
district may be called at any time by resolution of the cemetery commissioners
in accordance with RCW 29.13.010 and 29.13.020, and shall be called, noticed,
held, conducted and canvassed in the same manner and by the same officials as
provided for the election to determine whether the district shall be created.
[1990 c 259 § 34; 1947 c 6 § 17; Rem. Supp. 1947 § 3778-166. Formerly RCW
68.16.170.]
NOTES:
Qualifications of electors: RCW 29.07.070.
RCW 68.52.260
Oath of commissioners.
Each cemetery commissioner, before assuming the duties of his office, shall
take and subscribe an official oath to faithfully discharge the duties of his
office, which oath shall be filed in the office of the county auditor.
[1986 c 167 § 24; 1947 c 6 § 18; Rem. Supp. 1947 § 3778-167. Formerly RCW
68.16.180.]
NOTES:
Severability -- 1986 c 167: See note
following RCW 29.01.055.
RCW 68.52.270
Organization of board -- Secretary -- Office -- Meetings -- Powers.
The board of cemetery district commissioners shall organize and elect a
chairman from their number and shall appoint a secretary for such term as they
may determine. The secretary shall keep a record of proceedings of the board and
perform such other duties as may be prescribed by law or by the board, and shall
also take and subscribe an oath for the faithful discharge of his duties, which
shall be filed with the county clerk. The office of the board of cemetery
commissioners and principal place of business of the district shall be at some
place in the district designated by the board. The board shall hold regular
monthly meetings at its office on such day as it may by resolution determine and
may adjourn such meetings as may be required for the transaction of business.
Special meetings of the board may be called at any time by a majority of the
commissioners or by the secretary and the chairman of the board. Any
commissioner not joining in the call of a special meeting shall be entitled to
three days written notice by mail of such meeting, specifying generally the
business to be transacted. All meetings of the board of cemetery commissioners
shall be public and a majority shall constitute a quorum. All records of the
board shall be open to the inspection of any elector of the district at any
meeting of the board. The board shall adopt a seal for the district; manage and
conduct the affairs of the district; make and execute all necessary contracts;
employ any necessary service, and promulgate reasonable rules and regulations
for the government of the district and the performance of its functions and
generally perform all acts which may be necessary to carry out the purposes for
which the district was formed.
[1947 c 6 § 19; Rem. Supp. 1947 § 3778-168. Formerly RCW 68.16.190.]
RCW 68.52.280
Duty of county treasurer -- Cemetery district fund.
It shall be the duty of the county treasurer of the county in which any
cemetery district is situated to receive and disburse all district revenues and
collect all taxes authorized and levied under this chapter. There is hereby
created in the office of county treasurer of each county in which a cemetery
district shall be organized for the use of the district, a cemetery district
fund. All taxes levied for district purposes when collected shall be placed by
the county treasurer in the cemetery district fund.
[1947 c 6 § 20; Rem. Supp. 1947 § 3778-169. Formerly RCW 68.16.200.]
RCW 68.52.290
Tax levy authorized for fund.
Annually, after the county board of equalization has equalized assessments
for general tax purposes, the secretary of the district shall prepare a budget
of the requirements of the cemetery district fund, certify the same and deliver
it to the board of county commissioners in ample time for such board to levy
district taxes. At the time of making general tax levies in each year, the board
of county commissioners shall levy taxes required for cemetery district purposes
against the real and personal property in the district in accordance with the
equalized valuation thereof for general tax purposes, and as a part of said
general taxes. Such levies shall be part of the general tax roll and be
collected as a part of general taxes against the property in the district.
[1947 c 6 § 21; Rem. Supp. 1947 § 3778-170. Formerly RCW 68.16.210.]
RCW 68.52.300
Disbursement of fund.
The county treasurer shall disburse the cemetery district fund upon warrants
issued by the county auditor on vouchers approved and signed by a majority of
the board of cemetery commissioners and the secretary thereof.
[1947 c 6 § 22; Rem. Supp. 1947 § 3778-171. Formerly RCW 68.16.220.]
RCW 68.52.310
Limitation of indebtedness -- Limitation of tax levy.
The board of cemetery commissioners shall have no authority to contract
indebtedness in any year in excess of the aggregate amount of the currently
levied taxes, which annual tax levy for cemetery district purposes shall not
exceed eleven and one-quarter cents per thousand dollars of assessed valuation.
[1973 1st ex.s. c 195 § 77; 1947 c 6 § 23; Rem. Supp. 1947 § 3778-172.
Formerly RCW 68.16.230.]
NOTES:
Severability -- Effective dates and
termination dates -- Construction -- 1973 1st ex.s. c 195: See notes
following RCW 84.52.043.
RCW 68.52.320
Dissolution of districts.
Cemetery districts may be dissolved by a majority vote of the electors at an
election called for that purpose, which shall be conducted in the same manner as
provided for special elections, and no further district obligations shall
thereafter be incurred, but such dissolution shall not abridge or cancel any of
the outstanding obligations of the district, and the board of county
commissioners shall have authority to make annual levies against the lands
included within the district until the obligations of the district are fully
paid. When the obligations are fully paid, any moneys remaining in the cemetery
district fund and all collections of unpaid district taxes shall be transferred
to the current expense fund of the county.
[1947 c 6 § 24; Rem. Supp. 1947 § 3778-173. Formerly RCW 68.16.240.]
NOTES:
Dissolution of districts: Chapter 53.48 RCW.
Dissolution of inactive special purpose
districts: Chapter 36.96 RCW.
RCW 68.52.330
Disincorporation of district located in county with a population of two hundred
ten thousand or more and inactive for five years.
See chapter 57.90 RCW.
RCW 68.52.900
Severability -- 1947 c 6.
If any portion of this act shall be adjudged invalid or unconstitutional for
any reason, such adjudication shall not affect, impair or invalidate the
remaining portions of the act.
[1947 c 6 § 25; no RRS. Formerly RCW 68.16.900.]
RCW 68.52.901
Effective date -- 1987 c 331.
See RCW 68.05.900.