Any nonperpetual care cemetery after the effective date of this chapter may become a perpetual care cemetery by placing in the perpetual care trust fund twenty-five thousand dollars or five thousand dollars per acre [.40 hectare] of all property sold, whichever is the greater, and shall comply with the requirements for a perpetual care cemetery as provided in section 23-21.1-03.
N.D.C.C. § 23-21.1-06