A582

An Act concerning the location and operation of crematories, amending P.L.2011, c.230, and amending and supplementing P.L.2003, c.261.

Be It Enacted by the Senate and General Assembly of the State of New Jersey:

1. Section 2 of P.L.2003, c.261 (C.45:27-2) is amended to read as follows:

2. "Annual, endowed or special care" means care or maintenance of an individual interment space provided for by agreement between the cemetery and the owner of the space.

"Board" means the New Jersey Cemetery and Crematory Board.

"Burial" means disposition of human remains by placing them in a grave or crypt, but does not include their temporary storage.

"Burial right" means a right for the burial of human remains in a particular grave or crypt created by contract between a person and a cemetery.

"Cemetery" means any land or place used or dedicated for use for burial of human remains, cremation of human remains, or disposition of cremated human remains.

"Cemetery company" means a person that owns, manages, operates or controls a cemetery, directly or indirectly, but does not include a religious organization that owns a cemetery which restricts burials to members of that religion or their families unless the organization has obtained a certificate of authority for the cemetery.

"Columbarium" means a building or structure containing niches for placement of cremated human remains.

"Cremated human remains" means the recoverable bone fragments and container residue resulting from the process of cremation.

"Cremation" means the process of reducing human remains to bone fragments through flame, heat and vaporization.

“Cremation company” means a person that owns, manages, operates or controls a crematory, directly or indirectly, that is a stand-alone facility located on property owned or leased by the cremation company and that is separate and apart from a cemetery and funeral home.

"Crematory" means a structure containing cremation chambers used to cremate human remains.

"Crypt" means an interment space in a mausoleum or other structure, above or below ground.

"Embellishment" means an item contributing to beauty, comfort or enhancement of a cemetery, but does not include a memorial or a disposable, perishable or seasonal item.

"General maintenance charge" means a fee assessed against each interment space for the general upkeep of the cemetery.

"Grave" means a place for underground disposition of human remains or cremated human remains. A grave may include spaces for the disposition of human remains of more than one person, arranged by depth.

"Human remains" means a body, or part of a body, of a deceased human being.

"Interment" means the disposition of human remains by burial in a grave or crypt but does not mean the temporary storage of remains.

"Interment space" means a grave or crypt intended for the interment of human remains.

"Maintenance" means all activities of a cemetery company which further the care and upkeep of a cemetery, including cutting lawns, and preservation and repair of drains, water lines, roads, buildings, fences and other structures.

"Maintenance and preservation" means the care of the entire cemetery to the extent of the income of the Maintenance and Preservation Fund; it does not include providing specific care to individual graves or plots.

"Mausoleum" means a permanent building in a cemetery above or below ground, containing crypts to be used for burial.

"Memorial" means a marker or monument located at a grave containing the name of a deceased person or the family name of a deceased person, or an effigy or other representation of a deceased person buried in the grave. It does not include an embellishment.

"Niche" means a space in a columbarium or mausoleum for placement of cremated human remains.

"Path" means a course or way intended to provide pedestrian access to interment spaces.

"Person" includes an individual, corporation, partnership, association or any other public or private entity.

"Plot" or "lot" means an area of cemetery ground containing two or more adjoining graves.

"Private mausoleum" means a mausoleum constructed by or for a plot owner and not owned by the cemetery.

"Public mausoleum" means a mausoleum, built in accordance with regulations of the Department of Community Affairs, owned by a cemetery or cemetery company with the intention of use of interment spaces in it by the general public. A mausoleum is distinguished from a single or multiple vault in that it is a single integrated structure assembled on the premises. It shall not consist of one or more vaults constructed off the cemetery premises and installed singly or in series at the cemetery premises.

"Roadway" means a course or way intended to provide vehicle access to interment spaces.

"Vault" means a prefabricated outer burial case of any material, designed to be installed in the ground to receive one or more burials, and not a part of a public or private mausoleum or any other structure.

(cf: P.L.2011, c.230, s.1)

2. Section 4 of P.L.2003, c.261 (C.45:27-4) is amended to read as follows:

4. a. The board shall administer the provisions of [this act] P.L.2003, c.261 (C.45:27-1 et seq.) and shall have general supervision and regulation of, and jurisdiction and control over, all cemetery companies and their property, all crematory companies, property rights, equipment and facilities so far as may be necessary to carry out the provisions of [this act] P.L.2003, c.261 (C.45:27-1 et seq.).

b. The board shall adopt regulations to carry out the purposes of [this act] P.L.2003, c.261 (C.45:27-1 et seq.). Regulations shall be adopted in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.). [This act] P.L.2003, c.261 (C.45:27-1 et seq.) and the regulations shall be enforced in accordance with P.L.1978, c.73 (C.45:1-14 et seq.) and the "Penalty Enforcement Law of 1999," P.L.1999, c.274 (C.2A:58-10 et seq.).

c. The board may adjust charges and fees as provided by section 2 of P.L.1974, c.46 (C.45:1-3.2) to defray the proper expenses of administration of [this act] P.L.2003, c.261 (C.45:27-1 et seq.).

d. Nothing in [this act] P.L.2003, c.261 (C.45:27-1 et seq.) shall affect any of the powers regarding cemeteries heretofore exercised by the Attorney General.

e. Nothing in [this act] P.L.2003, c.261 (C.45:27-1 et seq.) shall authorize the board to establish the prices at which graves or crypts may be sold or the charges made for services rendered by cemetery companies or the charges made for services rendered by crematory companies.

f. The board may institute an action in the Superior Court for injunctive or other relief or for appointment of a receiver to enforce [this act] P.L.2003, c.261 (C.45:27-1 et seq.) or regulations established under it.

(cf: P.L.2003, c.261, s.4)

3. Section 5 of P.L.2003, c.261 (C.45:27-5) is amended to read as follows:

5. The Attorney General and the board shall be served with notice of any action or proceeding by or against a cemetery company or a crematory company and may intervene in the action or proceeding to protect the public interest.

(cf: P.L.2003, c.261, s.5)

4. Section 6 of P.L.2003, c.261 (C.45:27-6) is amended to read as follows:

6. a. A cemetery established after December 1, 1971 shall be owned or operated only by a governmental entity, a religious corporation or organization or by a cemetery company organized in accordance with this act.

b. A crematory established after the effective date of P.L. , c. (C. ) (pending before the Legislature as this bill) shall be owned or operated only by a governmental entity, a religious corporation or organization or by a crematory company organized in accordance with P.L.2003, c.261 (C.45:27-1 et seq.).

(cf: P.L.2003, c.261, s.6)

5. Section 7 of P.L.2003, c.261 (C.45:27-7) is amended to read as follows:

7. a. A cemetery company organized in accordance with [this act] P.L.2003, c.261 (C.45:27-1 et seq.) after December 1, 1971 shall not operate a cemetery and a crematory company organized in accordance with P.L. , c. (C. ) (pending before the Legislature as this bill) shall not operate a crematory unless the company is a nonprofit corporation organized and operated in compliance with Title 15A of the New Jersey Statutes and has been issued a certificate of authority to do so by the board.

b. The application for a certificate of authority by a cemetery company or a crematory company shall be made in writing under oath in the form established by the board. Public notice of an application shall be provided in the agenda of the board for the first meeting of the board following receipt of the application. All applications shall be subject to public access. The application shall contain the information that the board requires to determine:

(1) the necessity for the services the applicant seeks to provide, considering present or future public need and convenience, land or territorial qualifications; and

(2) the applicant's fitness and ability to: perform proposed services; conform to this act and to board requirements; and comply with health protection regulations of the New Jersey Department of Health and Senior Services, the New Jersey Department of Environmental Protection, or a local health authority.

c. The application fee and all other fees required pursuant to [this act] P.L.2003, c.261 (C.45:27-1 et seq.) shall be set by the board by regulation. The application fee shall not be required from any cemetery company that existed before December 1, 1971, which no longer has cemetery land to sell, and exists solely for maintenance and preservation of the cemetery.

d. The board shall not act on an application for 60 days after receipt of an application, and shall only act after public notice of the application has been provided. If the board receives a written objection to the application, it shall hold a hearing on notice to the objector and the applicant before it acts on the application.

e. A cemetery company organized prior to December 1, 1971 shall not continue to operate a cemetery unless the company has been issued a certificate of authority by the board. The board shall grant the company a certificate of authority preserving any rights and obligations of its charter subject to applicable law and regulations.

(cf: P.L.2003, c.261, s.7)

6. Section 18 of P.L.2003, c.261 (C.45:27-18) is amended to read as follows:

18. a. Before conducting any business with the public, a cemetery company and a crematory company shall file with the board the name and address of the [cemetery] company and a copy of its regulations and its charges for services. New and amended regulations and changes in charges for services shall be filed before they take effect. Each filing shall be accompanied by the filing fee set by regulation.

b. The rules, regulations and charges for services shall be suitably printed and shall be conspicuously posted by the cemetery company in each of its public offices and on cemetery grounds or, in the case of a crematory company, in each of its public offices.

(cf: P.L.2003, c.261, s.18)

7. Section 22 of P.L.2003, c.261 (C.45:27-22) is amended to read as follows:

22. a. If a decedent, in a will as defined in N.J.S.3B:1-2, appoints a person to control the funeral and disposition of the human remains, the funeral and disposition shall be in accordance with the instructions of the person so appointed. A person so appointed shall not have to be executor of the will. The funeral and disposition may occur prior to probate of the will, in accordance with section 40 of P.L.2003, c.261 (C.3B:10-21.1).

On or after the effective date of P.L.2019, c.187, a decedent may appoint a person to control the funeral and disposition of the human remains in writing, and if a decedent so appoints a person it shall be in the presence of no less than two witnesses, on a form approved by the board. The written form appointing a person to control the funeral and disposition shall include the signatures of the decedent and witnesses, and shall be notarized. Nothing in this section shall be construed as prohibiting a decedent from appointing a person to control the funeral and disposition on the form approved by the board who is also named as the executor of the decedent's will.

The appointment of a person to control the funeral and disposition of the human remains made in the most recently dated and properly executed will as defined in N.J.S.3B:1-2 or board approved form as provided by P.L.2019, c.187 shall supersede any similar appointment made in any previously executed document.

A person appointed or in a priority class with a right to control the funeral and disposition of the human remains under this subsection shall have the right to relinquish control of the funeral and disposition. Whenever a person relinquishes control pursuant to this subsection, the right to control the funeral and disposition of the human remains shall transfer to the next available priority class as enumerated in this subsection.

No officer, partner, member, shareholder, owner, representative, or employee of the funeral home, cemetery, or crematory providing any goods or services related to the decedent's funeral and disposition of the human remains shall be the person appointed by the decedent, under this subsection, to control the funeral and disposition, unless that person is a relative of the decedent.

In the case of an active duty service member who died while on active duty in any branch or component of the United States Armed Forces, including the New Jersey National Guard called to federal active duty, the person designated by the decedent as authorized to direct disposition, as listed on the decedent's United States Department of Defense Record of Emergency Data, DD Form 93, or its successor form, shall be the person appointed to control the funeral and disposition of the remains of the decedent.

If the decedent has not appointed a person to control the funeral and disposition of the remains, or the United States Department of Defense Record of Emergency Data, DD Form 93, or its successor form, is not applicable, the right to control the funeral and disposition of the human remains shall be in the following order of priority class, unless other directions have been given by a court of competent jurisdiction:

(1) The surviving spouse of the decedent or the surviving civil union or domestic partner.

(2) A majority of the surviving adult children of the decedent.

(3) The surviving parent or parents of the decedent.

(4) A majority of the brothers and sisters of the decedent.

(5) Other next of kin of the decedent according to the degree of consanguinity.

(6) If there are no known living relatives, a cemetery or a crematory may rely on the written authorization of any other person acting on behalf of the decedent.

The right to control the funeral and disposition of the remains shall be granted to the next available priority class, as enumerated in this subsection, if the decedent had a temporary or permanent restraining order issued pursuant to P.L.1991, c.261 (C.2C:25-17 et seq.) against the person or persons in the highest priority class, or the person or persons in the highest priority class are charged with the intentional killing of the decedent.

If the decedent has not appointed a person to control the funeral and disposition of the human remains, or the United States Department of Defense Record of Emergency Data, DD Form 93, or its successor form, is not applicable, the person or persons in the highest priority class of the right to control the funeral and disposition shall exercise the right to control within 72 hours after the decedent's death. If the person or persons in the highest priority class fail to exercise the right to control within 72 hours after the decedent's death, or if the person or persons in the highest priority class are unable to be notified after a reasonable attempt to notify within 72 hours after the decedent's death, the right to control the funeral and disposition shall transfer to the person or persons in the next highest priority class, as enumerated in this subsection. If the person or persons who would otherwise retain the right to control the funeral and disposition are deemed medically incapable or medically incapacitated by a licensed physician, the right to control shall transfer to the person or persons in the next highest priority class, as enumerated in this subsection.

If more than one person is deemed to have equal right to control the funeral and disposition of the human remains, a majority of the persons with the equal right to control is required to authorize the funeral and disposition. In instances where the parents of the decedent retain the right to control the funeral and disposition, both parents are required to authorize the funeral and disposition, if both parents are living and both parents are able to be notified after a reasonable attempt to notify. If only one parent is living or if only one parent is notified after a reasonable attempt to notify both parents, the authorization of one parent shall be sufficient to proceed with a funeral and disposition.

Notwithstanding any law, rule, or regulation to the contrary, the divorce, annulment, or dissolution of a marriage, civil union, or domestic partnership shall remove the right of control of the funeral and disposition of the human remains from the former spouse or former partner of the decedent, unless the former spouse or partner serves as an other interested party.

For purposes of this subsection:

"Domestic partner" means a domestic partner as defined in section 3 of P.L.2003, c.246 (C.26:8A-3).

"Reasonable attempt to notify" shall mean a good faith effort to contact the person or persons with the right to control the funeral and disposition via correspondence sent by registered mail or electronic mail to his or her last known address, or a telephone call placed to the last known telephone number, by a family member, personal representative of the decedent, or any other interested party. If a reasonable attempt to notify is unsuccessful, the person or persons assuming the right to control the funeral and disposition shall attest in writing that a good faith effort was made to contact any person or persons with a higher priority right to control.

b. A cemetery or a crematory may permit the disposition of human remains on the authorization of a funeral director handling arrangements for the decedent, or on the written authorization of a person who claims to be, and is believed to be, a person who has the right to control the disposition. The cemetery or the crematory shall not be liable for disposition pursuant to this authorization unless it had reasonable notice that the person did not have the right to control the disposition.

c. A cemetery shall not bury human remains of more than one person in a grave unless:

(1) directions have been given for the burials in accordance with this section on behalf of all persons so buried; or

(2) the rights to be buried in the grave were sold by the cemetery with explicit provision allowing separate sales of rights to burial at different depths in the grave.

d. A person who signs an authorization for the funeral and disposition of human remains warrants the truth of the facts stated, the identity of the person whose remains are disposed and the authority to order the disposition. The person shall be liable for damages caused by a false statement or breach of warranty. A cemetery, crematory or funeral director shall not be liable for disposition in accordance with the authorization unless it had reasonable notice that the representations were untrue or that the person lacked the right to control the disposition.

e. An action against a cemetery company or a crematory company relating to the disposition of human remains left in its temporary custody may not be brought more than one year from the date of delivery of the remains to the cemetery company or crematory company unless otherwise provided by a written contract.

(cf: P.L.2019, c.187, s.1)

8. Section 25 of P.L.2003, c.261 (C.45:27-25) is amended to read as follows:

25. a. A cemetery or a crematory shall not be established or enlarged in any municipality without first obtaining the consent of the municipality by resolution.

b. No more than five cemeteries may be established in any one municipality, and not more than 3% of the area of any municipality shall be devoted to cemetery purposes.

c. A cemetery shall not be established or expanded to exceed 250 acres at any one location.

d. The governing body of a municipality, by resolution, may waive the limitations of subsection b. or c. of this section if it finds that there is a public need for additional cemetery lands and that it is in the public interest to waive them.

e. A cemetery company shall not dedicate additional land to cemetery purposes and a crematory company shall not enlarge a crematory without board approval.

(cf: P.L.2003, c.261, s.25)

9. Section 26 of P.L.2003, c.261 (C.45:27-26) is amended to read as follows:

26. If the board approves, a cemetery company or a crematory company may issue certificates with a fixed face value and a specified interest rate to pay for land acquired for cemetery purposes or for crematory purposes, for the initial improvements to that land, and for subsequent capital improvements. The board shall review the dollar amount and terms of the certificates so as to assure the financial soundness of the cemetery company or the crematory company.

(cf: P.L.2003, c.261, s.26)

10. Section 35 of P.L.2003, c.261 (C.45:27-35) is amended to read as follows:

35. a. A license from the board is required for any natural person to be compensated to act as a cemetery salesperson for interment spaces in cemeteries operated by cemetery companies or for goods or services provided by cemetery companies, or for any natural person to be compensated to act as a crematory salesperson for goods and services provided by crematory companies.

(1) Each salesperson license shall state the name and address of each cemetery company or each crematory company with which the salesperson is associated.

(2) A salesperson shall produce the license for inspection when requested during sales activities, and shall retain possession of the license until it expires or is canceled, revoked or suspended.

(3) A copy of the license shall be posted by the cemetery company or the crematory company in each of its offices.

b. No municipality of this State shall require a licensed salesperson to obtain a municipal license to sell interment spaces or cemetery goods or services, or to sell crematory goods or services.

c. The following may sell cemetery property without a cemetery salesperson license, or sell crematory goods and services without a crematory salesperson license:

(1) [The] For cemeteries, the owner of an interest in an interment space, or a person acting for the owner, making an occasional sale of the interment space;

(2) An officer, manager or employee of a cemetery company or a crematory company engaging in sales activities whose primary responsibility is other than sales activities; or

(3) A receiver, trustee in bankruptcy or other person acting under court order for a trustee selling under a deed of trust.

(cf: P.L.2003, c.261, s.35)

11. Section 36 of P.L.2003, c.261 (C.45:27-36) is amended to read as follows:

36. A cemetery salesperson license and a crematory salesperson license shall be issued or renewed for a period established by the board by regulation.

(cf: P.L.2003, c.261, s.36)

12. Section 37 of P.L.2003, c.261 (C.45:27-37) is amended to read as follows:

37. a. An applicant for a cemetery salesperson license or a crematory salesperson license shall file a written application on the form prescribed by the board. The application fee prescribed by the board by regulation shall accompany the application.

b. The board shall investigate the qualifications of each applicant for a cemetery salesperson license or a crematory salesperson license and shall issue a salesperson license if:

(1) the board finds that the applicant is 18 years or older, of good moral character, and has not been convicted of a crime which would allow the board to deny the application pursuant to P.L.1968, c.282 (C.2A:168A-1 et seq.);

(2) the application complies with the regulations;

(3) the applicant paid the license fee prescribed by regulation; and

(4) the applicant is not barred from making cemetery sales or crematory sales by other employment.

c. The board, upon receipt of a completed application form and appropriate fees, and prior to receipt of the criminal history background check, may issue a temporary license valid for 60 days which the board may extend for additional periods not exceeding 30 days each.

(cf: P.L.2003, c.261, s.37)

13. Section 5 of P.L.2011, c.230 (C.45:27-40) is amended to read as follows:

5. A crematory [shall] may be located [only] on:

a. dedicated cemetery property not exclusively devoted to:

(1) the operation of a crematory; or

(2) the operation of a crematory and the disposition of cremated remains[. This section shall not apply to a crematorium operated in conjunction with a funeral home];

b. property owned or leased by a cremation company; or

c. property owned or leased by a funeral home that operates a crematory pursuant to paragraph 4 of subsection c. of section 16 of P.L. 2003, c.261 (C.45:27-16).

(cf: P.L.2011, c.230, s.5)

14. Section 1 of P.L.2013, c.194 (C.45:27-41) is amended to read as follows:

1. a. The board shall establish a registry of cemetery companies and crematory companies that voluntarily agree to be included in a list of [cemetery] companies for whom payment for burial expenses and cremation services available for recipients of Work First New Jersey pursuant to P.L.1997, c.38 (C.44:10-55 et seq.) and Supplemental Security Income pursuant to title III of Pub.L.92-603 (42 U.S.C. s.1381 et seq.), and certain other persons specified to be eligible for such payments pursuant to N.J.A.C.10:90-8.1 et seq., is sufficient for the purchase of an interment space and for any services rendered by the cemetery company, or is sufficient for the purchase of goods and services rendered by the cremation company. The board shall make the registry available to the public on the board's internet website and, by request, to members of the public by other means.

b. Any cemetery company or crematory company may volunteer to be included in the registry established pursuant to subsection a. of this section, and the board shall include any cemetery company and crematory company in the registry that elects to be included, provided the [cemetery] company agrees to accept any allowance or payment for burial expenses or cremation services available for recipients of Work First New Jersey pursuant to P.L.1997, c.38 (C.44:10-55 et seq.) and Supplemental Security Income pursuant to title III of Pub.L.92-603 (42 U.S.C. s.1381 et seq.), and certain other persons specified to be eligible for such payments pursuant to N.J.A.C.10:90-8.1 et seq., as full payment for the purchase of interment space and for any services rendered by the cemetery company, or for the purchase of goods and services rendered by the cremation company. If, after electing to be included in the registry, a cemetery company or crematory company requests to be removed from the registry, the board shall remove the [cemetery] company from the registry.

c. If a cemetery company elects to participate in the registry and accept payment pursuant to subsection b. of this section, the acceptance of that payment shall not: (1) entitle any person related to the decedent, or otherwise responsible for the interment of the decedent, to membership in the cemetery company or voting rights attendant thereto, as provided in section 10 of P.L.2003, c.261 (C.45:27-10); (2) require the cemetery company to use an interment space in violation of any religious restrictions on the use of that space; or (3) permit any person related to the decedent, or otherwise responsible for the interment of the decedent, to select the particular interment space in which the human remains will be interred.

(cf: P.L.2013, c.194, s.1)

15. (New section) a. Every crematory company, other than a municipality, shall file an annual report with the board within 120 days after the close of the crematory company’s fiscal year. The report shall be filed by the crematory company in a form established by the board.

b. Every crematory company shall also file such other financial information as required by the board by regulation.

c. If the report filed is inadequate to apprise the board of the information it requires to administer the provisions of P.L. , c. (C. ) (pending before the Legislature as this bill) effectively, it shall request a supplemental report and it may order an investigation of the operations of the crematory company. Officers and employees of a cemetery company shall exhibit the company’s books, papers and securities to the board when requested and otherwise facilitate any examination of the company. Any officer or employee of a crematory company may be required to testify under oath as to the conditions and affairs of the crematory company.

d. The board, for good cause, may grant reasonable extensions for filing annual reports.

16. (New section) a. A crematory company shall:

(1) adopt reasonable regulations for the use, management, and protection of the crematory;

(2) fix reasonable charges for goods and services offered by the company; and

(3) keep books, records and accounts so as to reflect the conduct of its business.

b. A crematory company, and any person engaged in the management, operation or control of a crematory owned by a crematory company, directly or indirectly, is specifically prohibited from engaging, directly or indirectly, in any of the following activities:

(1) the manufacture or sale of urns or other goods used as a vessel for cremains; and

(2) the conduct of any funeral home or the business or profession of mortuary science.

17. (New section) A crematory company shall keep a record containing the information required pursuant to subsection d. of section 19 of P.L.2003, c.261 (C.45:27-19).

18. (New section) Tax exemptions applicable to cemeteries pursuant to subsections a. and b. of section 20 of P.L.2003, c.261 (C.45:27-20) shall also apply to crematory companies.

19. This act shall take effect immediately.

STATEMENT

This bill amends current law by allowing for the construction of crematories as stand-alone facilities separate and apart from cemeteries and funeral homes. Presently, New Jersey only allows crematories to be located on cemetery property or to operate as facilities that work in conjunction with funeral homes in existence prior to December 1, 1971. Under this bill, a governmental entity, a religious corporation or organization, or a cremation company, defined in the bill as “a person that owns, manages, operates or controls a crematory, directly or indirectly, that is a stand-alone facility located on property owned or leased by the cremation company and that is separate and apart from a cemetery and funeral home,” is allowed to open and operate a crematory.

The bill incorporates crematories and crematory companies into certain provisions of law that currently only apply to cemeteries. This includes provisions:

1) to allow crematories to be owned or operated only by a governmental entity, a religious corporation or organization, or a cremation company;

2) to require cremation companies to be formed as nonprofits in compliance with Title 15A of the New Jersey Statutes;

3) to require a crematory company to file with the New Jersey Cemetery Board the paperwork showing the name and address of the company;

4) to mandate that a crematory company print and conspicuously post its regulations and charges for services;

5) on the disposition of human remains;

6) to allow for the establishment and enlargement of a crematory in a municipality only through the consent of the municipality by resolution;

7) to require board approval if a crematory company seeks to enlarge a crematory;

8) to allow a crematory company to make initial improvements and subsequent capital improvements upon the land it owns, if approved by the board;

9) to require licensure for any natural person who is compensated to act as a crematory salesperson for goods and services provided by a crematory company;

10) to establish that a crematory may be located on cemetery property, on property owned or leased by a funeral home created prior to December 1, 1971 and on property owned or leased by a crematory company; and

11) to allow crematory companies to be included on the registry maintained by the board.

New provisions in the bill require a crematory company to file an annual report with the board within 120 days after the close of the company’s fiscal year. Crematory companies are required to establish rules and regulations addressing the use, management, and protection of the crematory. Crematory companies are prohibited from manufacturing or selling urns or other goods used as a vessel for cremains and from being involved in the conduct of any funeral home or of the business or profession of mortuary science. Crematory companies are also required to maintain records of each cremation performed by the company, including the name of the cremated party and the party who authorized the cremation, and will be exempt from several taxes of which cemeteries are also exempt, including real estate taxes, rates or assessment on personal property taxes on lands and equipment dedicated to crematory purposes.