Chapter 1301:13-5 Cemetery Registration

1301:13-5-01 Sale or transfer of cemetery assets.

(A) A cemetery owner or operator intending to purchase cemetery assets from another cemetery owner or operator and intending to register the cemetery with this division, must provide the division with an audited financial statement, completed in compliance with generally accepted accounting principles, certifying either that the funds required to be maintained by sections 1721.21 and 1721.211 of the Revised Code are funded in accordance with the law or identifying any deficiency. In the case of a deficiency, the commission shall review the audited financial statement and, if necessary, may conduct a mediation between the buyer and seller to reach an agreed plan which will cause the funds to be funded in accordance with the law. A registration shall not be issued to the purchaser until the commission is satisfied that all current funds required to be deposited and maintained pursuant to sections 1721.21 and 1721.211 of the Revised Code have been deposited and maintained.

(B) Upon receipt and review of the audit, if the division concludes that all requirements have been met, and the commission is satisfied that all current funds required to be deposited and maintained pursuant to sections 1721.21 and 1721.211 of the Revised Code have been deposited and maintained, the division shall issue registration in the name of the new owner or operator.

Effective: 02/04/2013
R.C. 119.032 review dates: 11/20/2012 and 06/30/2017
Promulgated Under: 119.03
Statutory Authority: 4767.06
Rule Amplifies: 4767.02
Prior Effective Dates: 1/1/2000, 09/25/2008

1301:13-5-02 Revocation of registration.

(A) If a cemetery owner or operator is found by a court of law to be in violation of section 1721.21 or 1721.211 of the Revised Code, then upon receipt of notice of the violation, the division shall immediately revoke said cemetery's registration and give notice to the cemetery of such action by certified mail.

(B) The owner or operator of a cemetery shall complete and submit in a form prescribed by the superintendent, an application to regain registered status ; an audited financial statement, completed in compliance with generally accepted accounting principles, certifying that the funds required to be maintained by sections 1721.21 and 1721.211 of the Revised Code are funded in accordance with the law; and prove to the satisfaction of the superintendent that the owner or operator is honest, truthful and of good reputation.

Effective: 02/04/2013
R.C. 119.032 review dates: 11/20/2012 and 06/30/2017
Promulgated Under: 119.03
Statutory Authority: 4767.02
Rule Amplifies: 4767.02
Prior Effective Dates: 1/1/2000, 09/25/2008

1301:13-5-03 Compliance.

(A) If the superintendent or commission determines that an audit is necessary or appropriate pursuant to division (A)(1) of section 4767.08 of the Revised Code, division personnel shall review financial records of the cemetery to insure compliance with sections 1721.21 and 1721.211 of the Revised Code.

(B) All cemeteries not otherwise exempt under section 1721.21 or 1721.211 of the Revised Code shall be required to keep distinct records for the sale of burial lots, burial rights, entombment rights, or columbarium rights covered under section 1721.21 of the Revised Code and merchandise and services covered under section 1721.211 of the Revised Code and records for deposit of sales proceeds into trust accounts.

(C) Upon completion of an audit, results shall then be presented to the commission. The commission may refer results to the county prosecutor in the county in which the cemetery is located and/or the attorney general, for further action as may be appropriate.

Effective: 02/04/2013
R.C. 119.032 review dates: 11/20/2012 and 06/30/2017
Promulgated Under: 119.03
Statutory Authority: 4767.06
Rule Amplifies: 4767.08
Prior Effective Dates: 1/1/2000, 09/25/2008