Bill Text: IL SB2010 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Amends the Cemetery Care Act. Defines "average fair market value", "total return percentage", and "net income". Provides that a trustee may apply to the Comptroller to establish a master trust fund in which deposits are made. Allows a cemetery authority to take distributions from its fund either by distributing ordinary income or total return distribution. Requires an application for the implementation of the total return distribution method to be submitted to the Comptroller at least 120 days before the effective date of the election to receive total return distribution. Allows, where no receiver is available, a circuit court to order a willing local municipality, township, county, or city to take over the cemetery. Repeals a provision regarding the use of care funds. Makes other changes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2025-02-06 - Referred to Assignments [SB2010 Detail]

Download: Illinois-2025-SB2010-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB2010 Introduced 2/6/2025, by Sen. Javier L. Cervantes SYNOPSIS AS INTRODUCED:
760 ILCS 100/2 from Ch. 21, par. 64.2
760 ILCS 100/3 from Ch. 21, par. 64.3
760 ILCS 100/3.1 new
760 ILCS 100/4 from Ch. 21, par. 64.4
760 ILCS 100/4.1 new
760 ILCS 100/4.2 new
760 ILCS 100/5 from Ch. 21, par. 64.5
760 ILCS 100/14 from Ch. 21, par. 64.14
760 ILCS 100/15a from Ch. 21, par. 64.15a
760 ILCS 100/25 rep.
Amends the Cemetery Care Act. Defines "average fair market value", "total return percentage", and "net income". Provides that a trustee may apply to the Comptroller to establish a master trust fund in which deposits are made. Allows a cemetery authority to take distributions from its fund either by distributing ordinary income or total return distribution. Requires an application for the implementation of the total return distribution method to be submitted to the Comptroller at least 120 days before the effective date of the election to receive total return distribution. Allows, where no receiver is available, a circuit court to order a willing local municipality, township, county, or city to take over the cemetery. Repeals a provision regarding the use of care funds. Makes other changes.
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A BILL FOR
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AN ACT concerning civil law.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Cemetery Care Act is amended by changing
Sections 2, 3, 4, 5, 14, and 15a and by adding Sections 3.1,
4.1, and 4.2 as follows:
(760 ILCS 100/2) (from Ch. 21, par. 64.2)
Sec. 2. Definitions. The following words, terms and
phrases used in this Act, for the purpose of this Act, have the
following meanings:
"Person" means any person, partnership, association,
corporation, or other entity.
"Trustee" means any person authorized to hold funds under
this Act.
"Comptroller" means the Comptroller of the State of
Illinois.
"Care" means the maintenance of a cemetery and of the
lots, graves, crypts, niches, family mausoleums, memorials,
and markers therein; including: (i) the cutting and trimming
of lawn, shrubs, and trees at reasonable intervals; (ii)
keeping in repair the drains, water lines, roads, buildings,
fences, and other structures, in keeping with a well
maintained cemetery; (iii) maintenance of machinery, tools,

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and equipment for such care; (iv) compensation of employees,
payment of insurance premiums, and reasonable payments for
employees pension and other benefits plans; and (v) to the
extent surplus income from the care fund is available, the
payment of overhead expenses necessary for such purposes and
for maintaining necessary records of lot ownership, transfers,
and burials.
"Care funds" as distinguished from receipts from annual
charges or gifts for current or annual care, means any realty
or personalty impressed with a trust by the terms of any gift,
grant, contribution, payment, legacy, or pursuant to contract,
accepted by any cemetery authority owning, operating,
controlling or managing a privately operated cemetery, or by
any trustee or licensee, agent or custodian for the same,
under Section 3 of this Act, and the amounts set aside under
Section 4 of this Act, and any income accumulated therefrom,
where legally so directed by the terms of the transaction by
which the principal was established.
"Cemetery" means any land or structure in this State
dedicated to and used, or intended to be used, for the
interment of human remains.
"Cemetery authority" means any person, firm, corporation,
trustee, partnership, association or municipality owning,
operating, controlling or managing a cemetery or holding lands
for burial grounds or burial purposes in this State.
"Mausoleum crypt" means a space in a mausoleum used or

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intended to be used, above or under ground, to entomb human
remains.
"Family burying ground" means a cemetery in which no lots
are sold to the public and in which interments are restricted
to a group of persons related to each other by blood or
marriage.
"Fraternal cemetery" means a cemetery owned, operated,
controlled, or managed by any fraternal organization or
auxiliary organizations thereof, in which the sale of lots,
graves, crypts or niches is restricted principally to its
members.
"Grave" means a space of ground in a cemetery, used, or
intended to be used, for burial.
"Investment Company Act of 1940" means Title 15, of the
United States Code, Sections 80a-1 to 80a-51, inclusive, as
amended.
"Investment Company" means any issuer (a) whose securities
are purchasable only with care funds or trust funds, or both;
and (b) which is an open and diversified management company as
defined in and registered under the "Investment Company Act of
1940"; and (c) which has entered into an agreement with the
Comptroller containing such provisions as the Comptroller by
regulation reasonably requires for the proper administration
of this Act.
"Municipal cemetery" means a cemetery owned, operated,
controlled or managed by any city, village, incorporated town,

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township, county, or other municipal corporation, political
subdivision, or instrumentality thereof authorized by law to
own, operate, or manage a cemetery.
"Niche" means a space in a columbarium used or intended to
be used, for inurnment of cremated human remains.
"Privately operated cemetery" means any entity that offers
interment rights, entombment rights, or inurnment rights,
other than a fraternal, municipal, State, federal or religious
cemetery or a family burying ground.
"Religious cemetery" means a cemetery owned, operated,
controlled, or managed by any recognized church, religious
society, association or denomination, or by any cemetery
authority or any corporation administering, or through which
is administered, the temporalities of any recognized church,
religious society, association or denomination.
"State or federal cemetery" means a cemetery owned,
operated, controlled, or managed by any State or the federal
government or any political subdivision or instrumentality
thereof.
"Entombment right" means the right to place individual
human remains or individual cremated human remains in a
specific mausoleum crypt or lawn crypt selected by the
consumer for use as a final resting place.
"Interment right" means the right to place individual
human remains or cremated human remains in a specific
underground location selected by the consumer for use as a

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final resting place.
"Inurnment right" means the right to place individual
cremated human remains in a specific niche selected by the
consumer for use as a final resting place.
"Lawn crypt" means a permanent underground crypt usually
constructed of reinforced concrete or similar material
installed in multiple units for the entombment of human
remains.
"Imputed value" means the retail price of comparable
rights within the same or similar area of the cemetery.
"Average fair market value" means the average of the fair
market values of assets held by the fund on the first day of
the current fiscal year and the first day of each of the 2
preceding fiscal years, or the average of the fair market
value for the entire term of the fund if there are less than 2
preceding years.
"Total return percentage" means the annual percentage
selected by the fund's trustee or the cemetery authority, but
no less than 3% and no more than 5% of the average fair market
value of the fund.
"Net income" means:
(1) ordinary income, which means all net interest and
dividends, after fees and taxes taken from income, but
does not include any capital gains from the investment of
such care funds; or
(2) total return distribution, which means the

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distribution of funds from the care fund based on the
average fair market value of the fund assets multiplied by
the total return percentage.
(Source: P.A. 92-651, eff. 7-11-02.)
(760 ILCS 100/3) (from Ch. 21, par. 64.3)
Sec. 3. Gifts and contributions - Trust funds. Any
cemetery authority is hereby authorized and empowered to
accept any gift, grant, contribution, payment, legacy, or
pursuant to contract, any sum of money, funds, securities or
property of any kind, or the income or avails thereof, and to
establish a trust fund to hold the same in perpetuity for the
care of its cemetery, or for the care of any lot, grave, crypt
or niche in its cemetery; or for the special care of any lot,
grave, crypt or niche or of any family mausoleum or memorial,
marker, or monument in its cemetery.
The cemetery authority shall act as trustee of all amounts
received for care until they have been deposited into the
trust fund established under this Section. The cemetery
authority may continue to be the trustee of up to $500,000 of
care funds that have been deposited into the trust fund, but
the cemetery authority must retain an independent trustee for
any amount of care funds held in trust in excess of that
$500,000. A cemetery authority holding care funds in excess of
$500,000 on the effective date of this amendatory Act of 1996
shall have 36 months to retain an independent trustee for the

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excess amounts held in trust; any other cemetery authority
must retain an independent trustee for its care funds in
excess of $500,000 as soon as may be practical.
No gift, grant, legacy, payment or other contribution
shall be invalid by reason of any indefiniteness or
uncertainty as to the beneficiary designated in the instrument
creating the gift, grant, legacy, payment or other
contribution. If any gift, grant, legacy, payment or other
contribution consists of non-income producing property, the
cemetery authority accepting it is authorized and empowered to
sell such property and to invest the funds obtained in
accordance with the provisions of the next succeeding
paragraph.
The care funds authorized by this Section and provided for
in Section 4 of this Act shall be held intact and, unless
otherwise restricted by the terms of the gift, grant, legacy,
contribution, payment, contract or other payment, as to
investments made after June 11, 1951 the trustee of the care
funds of the cemetery authority, in acquiring, investing,
reinvesting, exchanging, retaining, selling and managing
property for any such trust, shall exercise the judgment and
care under the circumstances then prevailing, which persons of
prudence, discretion and intelligence exercise in the
management of their own affairs, not in regard to speculation
but in regard to the permanent disposition of their funds,
considering the probable income as well as the probable safety

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of their capital. Within the limitations of the foregoing
standard, the trustee of the care funds of the cemetery
authority is authorized to acquire and retain every kind of
property, real, personal or mixed, and every kind of
investment, including specifically but without limiting the
generality of the foregoing, bonds, debentures and other
corporate obligations, preferred or common stocks and real
estate mortgages, which persons of prudence, discretion and
intelligence acquire or retain for their own account. Within
the limitations of the foregoing standard, the trustee is
authorized to retain property properly acquired, without
limitation as to time and without regard to its suitability
for original purchase. The care funds authorized by this
Section may be commingled with other trust funds received by
such cemetery authority for the care of its cemetery or for the
care or special care of any lot, grave, crypt, niche, private
mausoleum, memorial, marker, or monument in its cemetery,
whether received by gift, grant, legacy, contribution,
payment, contract or other conveyance heretofore or hereafter
made to such cemetery authority. Such care funds may be
invested with common trust funds as provided in the The Common
Trust Fund Act. The net income only from the investment of such
care funds shall be allocated and used for the purposes
specified in the transaction by which the principal was
established in the proportion that each contribution bears to
the entire sum invested.

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(Source: P.A. 89-615, eff. 8-9-96.)
(760 ILCS 100/3.1 new)
Sec. 3.1. Master trust fund. For the purposes of
collective investment and administration, a trustee may apply
to the Comptroller to establish a master trust fund in which
deposits are made pursuant to the provisions of this Act. The
operation of the master trust fund shall be subject to the
provisions of this Act and rules applicable to this Act. The
master trust fund shall be subject to the following
requirements:
(1) it shall include only cemetery authorities located
in this State that have given written consent to
participate in a master trust fund;
(2) it must be administered by an independent trustee;
(3) the trustee of a master trust fund shall maintain
separate records of principal and income for each
participant in the master trust fund;
(4) the income and associated expenses of the master
trust fund shall be divided among the participants in the
master trust fund based on the proportion that each
participant contributes to the balance of the master trust
fund; and
(5) the trustee shall make accounting records of the
trust, including a report that will include itemized
separate accounting for each participant in the master

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trust fund, available for review and audit upon request by
the Comptroller.
(760 ILCS 100/4) (from Ch. 21, par. 64.4)
Sec. 4. Care funds; deposits; investments.
Whenever a cemetery authority owning, operating,
controlling or managing a privately operated cemetery accepts
care funds, either in connection with the sale or giving away
at an imputed value of an interment right, entombment right or
inurnment right, or in pursuance of a contract, or whenever,
as a condition precedent to the purchase or acceptance of an
interment right, entombment right or inurnment right, such
cemetery authority requires the establishment of a care fund
or a deposit in an already existing care fund, then such
cemetery authority shall execute and deliver to the person
from whom received an instrument in writing which shall
specifically state: (a) the nature and extent of the care to be
furnished, and (b) that such care shall be furnished only in so
far as the net income derived from the amount deposited in
trust will permit (the income from the amount so deposited,
less necessary expenditures of administering the trust, shall
be deemed the net income), and (c) that not less than the
following amounts will be set aside and deposited in trust:
1. For interment rights, $1 per square foot of the
space sold or 15% of the sales price or imputed value,
whichever is the greater, with a minimum of $25 for each

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individual interment right.
2. For entombment rights, not less than 10% of the
sales price or imputed value with a minimum of $25 for each
individual entombment right.
3. For inurnment rights, not less than 10% of the
sales price or imputed value with a minimum of $15 for each
individual inurnment right.
4. For any transfer of interment rights, entombment
rights, or inurnment rights recorded in the records of the
cemetery authority, excepting only transfers between
members of the immediate family of the transferor, a
minimum of $25 for each such right transferred. For the
purposes of this paragraph "immediate family of the
transferor" means the spouse, parents, grandparents,
children, grandchildren, and siblings of the transferor.
5. Upon an interment, entombment, or inurnment in a
grave, crypt, or niche in which rights of interment,
entombment, or inurnment were originally acquired from a
cemetery authority prior to January 1, 1948, a minimum of
$25 for each such right exercised.
6. For the special care of any lot, grave, crypt, or
niche or of a family mausoleum, memorial, marker, or
monument, the full amount received.
Such setting aside and deposit shall be made by such
cemetery authority not later than 30 days after the close of
the month in which the cemetery authority gave away for an

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imputed value or received the final payment on the purchase
price of interment rights, entombment rights, or inurnment
rights, or received the final payment for the general or
special care of a lot, grave, crypt or niche or of a family
mausoleum, memorial, marker or monument; and such amounts
shall be held by the trustee of the care funds of such cemetery
authority in trust in perpetuity for the specific purposes
stated in said written instrument. For all care funds received
by a cemetery authority, except for care funds received by a
cemetery authority pursuant to a specific gift, grant,
contribution, payment, legacy, or contract that are subject to
investment restrictions more restrictive than the investment
provisions set forth in this Act, and except for care funds
otherwise subject to a trust agreement executed by a person or
persons responsible for transferring the specific gift, grant,
contribution, payment, or legacy to the cemetery authority
that contains investment restrictions more restrictive than
the investment provisions set forth in this Act, the cemetery
authority may, without the necessity of having to obtain prior
approval from any court in this State, designate a new trustee
in accordance with this Act and invest the care funds in
accordance with this Section, notwithstanding any contrary
limitation contained in the trust agreement.
Any such cemetery authority engaged in selling or giving
away at an imputed value interment rights, entombment rights
or inurnment rights, in conjunction with the selling or giving

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away at an imputed value any other merchandise or services not
covered by this Act, shall be prohibited from increasing the
sales price or imputed value of those items not requiring a
care fund deposit under this Act with the purpose of
allocating a lesser sales price or imputed value to items that
require a care fund deposit.
In the event any sale that would require a deposit to such
cemetery authority's care fund is made by a cemetery authority
on an installment basis, and the installment contract is
factored, discounted, or sold to a third party, the cemetery
authority shall deposit the amount due to the care fund within
30 days after the close of the month in which the installment
contract was factored, discounted, or sold. If, subsequent to
such deposit, the purchaser defaults on the contract such that
no care fund deposit on that contract would have been
required, the cemetery authority may apply the amount
deposited as a credit against future required deposits.
The trust authorized by this Section shall be a single
purpose trust fund. In the event of the seller's bankruptcy,
insolvency, or assignment for the benefit of creditors, or an
adverse judgment, the trust funds shall not be available to
any creditor as assets of the cemetery authority or to pay any
expenses of any bankruptcy or similar proceeding, but shall be
retained intact to provide for the future maintenance of the
cemetery. Except in an action by the Comptroller to revoke a
license issued pursuant to this Act and for creation of a

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receivership as provided in this Act, the trust shall not be
subject to judgment, execution, garnishment, attachment, or
other seizure by process in bankruptcy or otherwise, nor to
sale, pledge, mortgage, or other alienation, and shall not be
assignable except as approved by the Comptroller. The changes
made by this amendatory Act of the 91st General Assembly are
intended to clarify existing law regarding the inability of
licensees to pledge the trust.
(Source: P.A. 91-7, eff. 6-1-99.)
(760 ILCS 100/4.1 new)
Sec. 4.1. Distributions.
(a) A cemetery authority may take distributions from its
fund either by distributing:
(1) ordinary income; or
(2) total return distribution.
(b) If a cemetery authority takes distributions from its
fund by total return distribution, the following apply:
(1) Fees and taxes may be paid from corpus.
(2) If the fees paid by the care fund exceed 2% of the
fair market value at the end of a given year, the amount in
excess shall be paid from the distributions.
(c) A cemetery authority may select a distribution method
by delivering written instructions to the trustee of the fund
no later than 30 days before the beginning of the calendar
year. The distribution method and the distribution rate

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selected shall remain in effect unless the cemetery notifies
the trustee of its desire to effect a change, application for
the change has been submitted to the Comptroller as required
in Section 4.2, and copies of the documentation are submitted
to the trustee. If the trustee does not receive written
instructions from the cemetery authority informing the trustee
of the method of calculating chosen, then the trustee shall
calculate and distribute based on the ordinary income
distribution method. The trustee shall distribute income to
the cemetery authority at least annually or in more frequent
installments as agreed to by the trustee and cemetery
authority.
(760 ILCS 100/4.2 new)
Sec. 4.2. Application for total return distribution and
restrictions.
(a) An application for the implementation of the total
return distribution method shall be submitted to the
Comptroller at least 120 days before the effective date of the
election to receive total return distribution. In addition to
submitting payment of a reasonable application fee, the
cemetery authority shall provide the Comptroller with all of
the following:
(1) A written investment policy. The investment goals
shall be to achieve principal growth through allowable
investments for care fund trusts with a secondary goal of

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achieving current income.
(2) A care fund trust agreement that clearly shows the
selection of the total return distribution method.
(3) A written distribution policy establishing the
total return percentage and initial estimated average fair
market value, using the most recent month-end balances as
the estimate for the current year, signed by the cemetery
authority or trustee, along with supporting documentation
and additional information as may be required by the rules
adopted under this Act.
(b) The application shall be considered approved unless
the cemetery authority or trustee is notified otherwise by the
Comptroller within 90 days of receipt. The notification shall
contain details of the information needed to remedy any
deficiencies in the application.
(c) The total return percentage elected may be reduced but
may not be increased unless additional application is made to
the Comptroller with documentation demonstrating the rate of
return of the care funds over the last 3 years to support an
increase in the percentage. The total return distribution
shall not exceed 5% of the average fair market value of the
fund assets in a given calendar year.
(d) A cemetery authority that has elected the total return
distribution method may elect to reconvert to the ordinary
income distribution method by submitting written documentation
to the Comptroller in support of the reconversion, including a

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copy of the trust agreement, notification on the proposed
effective date of the reconversion, and any additional
information required by the Comptroller.
(e) The Comptroller may take corrective measures,
including reducing the total return percentage or requiring a
distribution of only ordinary income for a year under one or
more of the following circumstances:
(1) if the average fair market value of the care fund
from one 3-year period to the previous 3-year period
declines by 10% or more;
(2) if the average fair market value of the care fund
declines by more than 30% during a rolling 5-year period;
(3) if the fair market value of the fund at the
beginning of a fiscal year is less than 80% of the fair
market value of the fund on the first day of the fiscal
year when the care fund started making distributions based
on the total return distribution method;
(4) if there is an uncorrected care fund deficiency as
determined by the Comptroller's review of the annual
report; or
(5) if the Comptroller determines that the trustee is
not able to demonstrate sufficient knowledge and expertise
regarding the effective implementation of distributing
income for the maintenance of the cemetery using the total
return distribution method.
(f) The Comptroller may evaluate the care fund conditions

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and choose not to impose corrective measures if the
Comptroller finds that:
(1) the reasons are due to unusual or temporary
factors not within the control of the cemetery authority
or the trustee and that could not have been reasonably
anticipated;
(2) the current investment policy of the fund is
reasonably designed to protect the fund from further
declines in fair market value; or
(3) the exception appears to be both necessary and
appropriate for the continued protections of the care
fund.
(760 ILCS 100/5) (from Ch. 21, par. 64.5)
Sec. 5. No cemetery authority, nor any agent, servant, or
employee of it, nor any other person, shall advertise,
represent, guarantee, promise, or contract that perpetual
care, permanent care, perpetual or permanent maintenance, care
forever, continuous care, eternal care, everlasting care, or
any similar or equivalent care, or care for any number of years
of any cemetery or of any lot, grave, crypt or niche, or of any
family mausoleum, memorial, marker, or monument, will be
furnished: Provided, however, that any cemetery authority may
advertise, represent, guarantee, promise or contract that care
will be furnished from the net income only derived from funds
held in trust as provided in Sections Section 3 and 4 of this

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Act; and may advertise, represent, guarantee, promise or
contract that care will be given any lot, grave, crypt, or
niche, or any family mausoleum, memorial, marker, or monument
for any definite number of years, such care to be furnished
under a contract providing that the principal of the amount
paid under the contract shall be used to furnish the care and
further providing specifically the care to be given and the
number of years for which it is to be given.
(Source: Laws 1947, p. 338.)
(760 ILCS 100/14) (from Ch. 21, par. 64.14)
Sec. 14. The Comptroller may at any time investigate the
cemetery business of every licensee with respect to its care
funds. The Comptroller shall examine at least annually every
licensee who has holds $250,000 or more in its care funds. For
that purpose, the Comptroller shall have free access to the
office and places of business and to such records of all
licensees and of all trustees of the care funds of all
licensees as shall relate to the acceptance, use and
investment of care funds. The Comptroller may require the
attendance of and examine under oath all persons whose
testimony he may require relative to such business and in such
cases the Comptroller or any qualified representative of the
Comptroller whom the Comptroller may designate, may administer
oaths to all such persons called as witnesses, and the
Comptroller, or any such qualified representative of the

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Comptroller, may conduct such examinations. The cost of an
initial examination shall be borne by the cemetery authority
if it has $10,000 or more in such fund; otherwise, by the
Comptroller. The charge made by the Comptroller for such
examination shall be based upon the total amount of care funds
held by the cemetery authority as of the end of the calendar or
fiscal year for which a report is required by Section 12 of
this Act and shall be in accordance with the following
schedule:
less than $10,000.........................no charge;
$10,000 or more but less than
$50,000.............................................$10;
$50,000 or more but less than
$100,000............................................$40;
$100,000 or more but less than
$250,000............................................$80;
$250,000 or more....................................$100.
Any licensee which is not required to be examined annually
shall submit an annual report to the Comptroller containing
such information as the Comptroller reasonably may request.
The Comptroller may order additional audits or
examinations as he or she may deem necessary or advisable to
ensure the safety and stability of the trust funds and to
ensure compliance with this Act. These additional audits or
examinations shall only be made after good cause is
established by the Comptroller in the written order. The

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grounds for ordering these additional audits or examinations
may include, but shall not be limited to:
(1) material and unverified changes or fluctuations in
trust balances;
(2) the licensee changing trustees more than twice in
any 12-month period;
(3) any withdrawals or attempted withdrawals from the
trusts in violation of this Act; or
(4) failure to maintain or produce documentation
required by this Act for deposits into trust accounts or
trust investment activities.
Prior to ordering an additional audit or examination, the
Comptroller shall request the licensee to respond and comment
upon the factors identified by the Comptroller as warranting
the subsequent examination or audit. The licensee shall have
30 days to provide a response to the Comptroller. If the
Comptroller decides to proceed with the additional examination
or audit, the licensee shall bear the full cost of that
examination or audit, up to a maximum of $7,500. The
Comptroller may elect to pay for the examination or audit and
receive reimbursement from the licensee. Payment of the costs
of the examination or audit by a licensee shall be a condition
of receiving or maintaining a license under this Act. All
moneys received by the Comptroller for examination or audit
fees shall be maintained in a separate account to be known as
the Comptroller's Administrative Fund. This Fund, subject to

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appropriation by the General Assembly, may be utilized by the
Comptroller for enforcing this Act and other purposes that may
be authorized by law.
(Source: P.A. 89-615, eff. 8-9-96.)
(760 ILCS 100/15a) (from Ch. 21, par. 64.15a)
Sec. 15a. Where any cemetery authority owning, operating,
controlling or managing a privately operated cemetery or any
trustee for the same has accepted care funds within the
meaning of this Act, and is considered abandoned or seeks
dissolution dissolution is sought by such cemetery authority
in any manner, by resolution of such cemetery authority, or
the trustees thereof, notice shall be given to the Comptroller
of such intention to dissolve, and proper disposition shall be
made of the care funds so held for the general benefit of such
lot owners by or for the benefit of such cemetery authority, as
provided by law, or in accordance with the trust provisions of
any gift, grant, contribution, payment, legacy or pursuant to
any contract whereby such funds were created. The Comptroller
represented by the Attorney General may apply to the circuit
court for the appointment of a receiver, trustee, successor in
trust, or for directions of such court as to the proper
disposition to be made of such care funds, to the end that the
uses and purposes for which such trust or care funds were
created may be accomplished. Where no such receiver is
available, the circuit court may order a willing local

SB2010 - 23 - LRB104 11189 JRC 21271 b
municipality, township, county, or city to take over the
cemetery. Any existing deed or care funds may be conveyed or
transferred to the unit of local government. If there is no
party available to convey the deed or transfer the care funds,
then a judicial deed and court order may be obtained in the
county in which the cemetery is located, and such deed or other
writing, if it relates to land, shall promptly, after its
execution by a judge or the sheriff, be recorded in the
recorder's office of the county wherein the land is situated.
Any cemetery taken over by a local municipality, township,
county, or city shall be considered a municipal cemetery for
the purposes of this Act.
(Source: P.A. 87-747; 88-477.)
(760 ILCS 100/25 rep.)
Section 10. The Cemetery Care Act is amended by repealing
Section 25.