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Ohio Laws and Rules
(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 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.
(B) Upon receipt and review of the audit, if the division concludes that all requirements have been met, the division shall issue registration in the name of the new owner.
HISTORY: Eff 1-1-00
Rule promulgated under: RC Chapter 119.
Rule authorized by: RC 4767.02
Rule amplifies: RC 4767.06
RC 119.032 review date: 6-29-01; 6-29-06
(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 of real estate and professional licensing shall immediately revoke said cemetery’s registration and give notice to the cemetery of such action.
(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, and must prove to the satisfaction for the superintendent that the owner or operator is honest, truthful and of good reputation.
HISTORY: Eff 1-1-00
Rule promulgated under: RC 119.03
Rule authorized by: RC 4767.02
Rule amplifies: RC 4767.02
RC 119.032 review date: 6-29-01; 6-29-06
(A) If the superintendent or dispute resolution commission determines that an audit is necessary or appropriate pursuant to section 4767.08(A)(1), 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 shall be required to keep distinct records for the sale of cemetery lots covered under section 1721.21 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 will be presented to the cemetery dispute resolution commission. The commission shall have the authority to 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.
HISTORY: Eff 1-1-00
Rule promulgated under: RC 119.03
Rule authorized by: RC 4767.02
Rule amplifies: RC 4767.02
RC 119.032 review date: 6-29-01; 6-29-06