(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 or operator.
Effective: 09/25/2008
R.C. 119.032 review dates: 07/11/2008 and 06/30/2012
Promulgated Under: 119.03
Statutory Authority: 4767.06
Rule Amplifies: 4767.02
Prior Effective Dates: 1/1/2000