ENROLLED
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
ACT No. 88
Regular Session, 2014
HOUSE BILL NO. 771
BY REPRESENTATIVE RITCHIE
AN ACT1
To amend and reenact R.S. 8:203, 456(B), and 505(B), relative to cemetery authorities; to2
provide for the requirement of such authorities; to provide for a final accounting of3
cemetery trusts; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 8:203, 456(B), and 505(B) are hereby amended and reenacted to read6
as follows: 7
§203. Prior operations not affected8
The requirement in R.S. 8:202 R.S. 8:201 shall not apply to any cemetery9
authority that is in existence and operating on July 31, 1974, and any such cemetery10
authority may continue to operate despite the fact that it may be owned and operated11
at said the time by a corporation, partnership, firm, trust, association, or individual.12
* * *13
§456. Annual account by trustee; final accounting by trustee required14
* * *15
B. Within sixty days of the resignation of a trustee and transfer of the trust16
fund to the successor trustee, the resigning trustee shall file with the board, with a17
copy to the clerk of the district court for the parish in which the cemetery is located,18
a final accounting showing in detail all receipts and disbursements of cash and all19
receipts and deliveries of other trust property, and set forth a detailed list of all items20
of trust property in the trust from the last reporting period through the date of21
resignation and transfer of the trust fund to the successor trustee.22
* * *23
§505. Annual reports by trustee, final accounting by trustee required24
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
B. Within sixty days of the resignation of a trustee and transfer of the trust1
fund to the successor trustee, the resigning trustee shall file with the board a financial2
report of the merchandise trust fund, setting forth the principal thereof, the3
investments and payments made therefrom, and the income earned and disbursed4
from the last reporting period through the date of resignation and transfer of the trust5
fund to the successor trustee.6
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: