523I.315  Unpaid care assessments and unoccupied interment spaces.
  1.  Foreclosure — unpaid assessments.  Unpaid care assessments for an unoccupied interment space not under perpetual care shall create a lien by the cemetery against the applicable interment space. The cemetery may, following notice, foreclose on the interment space if the amount of the lien exceeds the amount paid for the interment space. If the lien is not paid within one year from the date that notice of foreclosure is served on the owner of record or the owner of record’s heirs, the ownership in or right to the unoccupied interment space shall revert to the cemetery that owns the cemetery in which the unoccupied interment space is located.
  2.  Abandonment — quiet title action.  A cemetery may file an action to quiet title to determine whether an interment space has been abandoned if the interment space is unoccupied and has not been occupied in the preceding seventy-five years. An action to quiet title shall commence when the cemetery serves notice on the owner of record or the owner of record’s heirs declaring that the interment space is considered to be abandoned. If the owner of record or the owner of record’s heirs do not respond within three years from the date that notice is served, the abandonment is considered to be complete. The ownership in or right to an abandoned interment space shall revert to the cemetery in which the abandoned interment space is located and the cemetery may sell and convey title to the interment space.
  3.  Service of notice.  Notice under this section shall be served personally on the owner of record or the owner of record’s heirs, or may be served by mailing notice by certified mail to the owner of record or to the owner of record’s heirs at the last known address. If the address of the owner of record or the owner of record’s heirs cannot be ascertained, notice of abandonment shall be given by one publication of the notice in the official newspaper of the county in which the cemetery is located.
2005 Acts, ch 128, §37