Rule 590-3-3-.03 - Evidence of Transfer of Burial Rights; Business, Corporate, and Financial Records(1) Deed or Certificate. A deed or other certificate to a grave space or other burial right shall be issued by a cemetery whenever the space is used for the interment of human remains or whenever the space is fully paid for.(2) Corporate and Financial Records. Each perpetual care cemetery required to register with the Secretary of State shall keep and maintain its business and financial records for the cemetery and its perpetual care trust fund as segregated records separate and apart from the records of any other cemetery, trust, or business, including any other cemetery or business of the cemetery owner, cemetery salespersons, or perpetual care trustee.(3) Plat of Real Property. Each perpetual care cemetery required to register with the Secretary of State shall cause to be made a plat in accordance with Official Code of Georgia Annotated § 44-2-26, as now or hereafter amended. A copy of said plat shall be kept and made available for public inspection at the cemetery's principal place of business in Georgia that is open to the public.(4) Sales Journal. Each perpetual care cemetery required to register with Secretary of State shall keep and maintain a sales journal at the cemetery's principal place of business. Said sales journal shall contain, at a minimum, the following items: (a) A record of each individual specified sales contract, indicating the sales contract number;(b) The date of execution of each specified sales contract;(c) The name of the person who purchased the property pursuant to each specified sales contract;(d) The total sales price of the property subject to each specified sales contract;(e) The number of lots subject to each specified sales contract;(f) The location of property which must include section, lot and space number; and(g) The amount due to the perpetual care trust fund.(5) Space Lot Journal. Each perpetual care cemetery required to register with the Secretary of State shall keep and maintain a space lot journal or equivalent records at the cemetery's principal place of business in Georgia. Said space lot journal shall contain at a minimum, the following items:(a) A numerically identified record of each cemetery lot identified in a manner corresponding to the property plat and organized in a manner corresponding to any designated subsections of the cemetery;(b) If a specified lot has been sold, the date of its sale;(c) If a specified lot has been sold, the full name of the person who purchased the lot;(d) If a specified lot has been sold, cross-reference to the cemetery's deed book;(e) Indication that the lot has been used for interment, the identity of the person interred, and the date on which the person was interred; and(f) If a specified lot has been sold, the sales contract number.(6) Deed Book. Each perpetual care cemetery required to register with the Secretary of State shall keep and maintain one permanent deed book at the cemetery's principal place of business in Georgia. Said deed book shall contain, at a minimum, the following items: (a) A consecutively numbered record of each individual deed or other certificate issued in one continuous numerical sequence for the entire cemetery;(b) The date of issuance of each individual specified deed or certificate;(c) The full name of the person to whom each specified deed or certificate was issued;(d) The total sale price of the property subject to each specified deed or certificate;(e) The amount due to the perpetual care trust fund;(f) The number of lots subject to each specified deed or certificate;(g) If the cemetery has designated subsections, the name of the subsection in which the property subject to each specified deed or certificate is located;(h) Cross-reference to the cemetery's space lot journal and to the sales contract; and(i) In the case of a transfer of ownership of a cemetery lot, the names of the transferor and transferee and the numbers of the old and the new deed or certificate.(7) Copies of Deeds or Certificates. Each perpetual care cemetery required to register with the Secretary of State shall keep and maintain a copy (photostatic or otherwise) of every deed or certificate issued on or after August 1, 1989. Said copies shall be available for inspection upon request by the Secretary of State.Ga. Comp. R. & Regs. R. 590-3-3-.03
O.C.G.A. Secs. 10-14-14, 44-3-134, 44-3-139.
Original Rule entitled "Business, Corporate and Financial Records" adopted as ER. 590-3-3-0.10-.03. F. July 7, 1983; eff. July 1, 1983, the date of adoption.Amended: Permanent Rule of same title adopted. F. Sept. 9, 1983; Oct. 5, 1983, as specified by the Agency.Amended: F. Dec. 20, 1988; eff. Jan. 9, 1989.Repealed: New Rule entitled "Evidence of Transfer of Burial Rights; Business, Corporate, and Financial Records" adopted. F. July 26, 2000; eff. August 15, 2000.Repealed: New Rule of same title adopted. F. May 19, 2005; eff. June 8, 2005.