House File 452 - Introduced HOUSE FILE 452 BY BACON , KLEIN , and MAXWELL A BILL FOR An Act relating to annual reports filed by a cemetery owned or 1 under the control of a township. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 2419YH (5) 87 av/nh
H.F. 452 Section 1. NEW SECTION . 359.41 Township cemeteries —— 1 annual report. 2 1. In lieu of the annual report required under section 3 523I.813, a perpetual care cemetery owned or under the control 4 of a township, that does not sell merchandise or services 5 subject to regulation under chapter 523A, shall file an annual 6 report at the end of each reporting period of the cemetery 7 with the county auditor of the county in which the cemetery is 8 located and not with the commissioner of insurance. The report 9 shall be filed with the auditor within four months following 10 the end of the cemetery’s reporting period. 11 2. A report filed pursuant to this section shall include 12 information showing the opening balance of the cemetery care 13 fund, all receipts of money to the fund and disbursements 14 of money from the fund, the number of lots sold, the number 15 of certificates of interment rights issued by the cemetery 16 during the time period covered by the report, and the ending 17 balance of the cemetery care fund at the end of the cemetery’s 18 reporting period. 19 3. Upon receipt of a report filed pursuant to this section, 20 the county auditor shall examine the report and identify any 21 concerns with the content of the report. If the auditor has 22 any concerns with the report, the auditor shall forward those 23 concerns to the commissioner of insurance, along with a copy 24 of the report. 25 EXPLANATION 26 The inclusion of this explanation does not constitute agreement with 27 the explanation’s substance by the members of the general assembly. 28 This bill relates to the annual report that perpetual care 29 cemeteries are required to file with the commissioner of 30 insurance. The bill provides that a perpetual care cemetery 31 owned or under the control of a township, that does not sell 32 merchandise or services subject to regulation under Code 33 chapter 523A, shall instead file an annual report with the 34 county auditor of the county where the cemetery is located and 35 -1- LSB 2419YH (5) 87 av/nh 1/ 2
H.F. 452 specifies what information should be included in the report. 1 The bill provides that upon receipt of a cemetery report 2 filed pursuant to the bill’s provisions, the county auditor 3 shall examine the report and identify any concerns with the 4 content of the report. If the auditor has any concerns, the 5 auditor shall forward those concerns to the commissioner of 6 insurance, along with a copy of the report. 7 -2- LSB 2419YH (5) 87 av/nh 2/ 2