The board of trustees or other governing body of the religious corporation shall include the resolution in a certificate executed and acknowledged by the corporation's president and secretary or other presiding and recording officers under the corporate seal of the corporation. The certificate must be recorded in the office of the county recorder of the county in which the association's cemetery is located.
Minn. Stat. § 306.70
(7607) 1921 c 422 s 2; 1976 c 181 s 2; 1988 c 469 art 5 s 1; 1988 c 682 s 20