Vermont Code § 18 V.S.A. § 5439

Dissolution of cemetery associations
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§ 5439. Dissolution of cemetery associations
A cemetery association, which is not owned and operated by a church or by a religious
or ecclesiastical society, may be dissolved under the provisions of 11B V.S.A. chapter
14. Upon dissolution, all lands owned or held by it for cemetery purposes and all
perpetual care funds, trust funds, and all other property held or owned by it, less
dissolution expenses, may be transferred to the town in which the lands are located,
and thereafter these lands may become public burial grounds, and the town shall hold
the perpetual care funds and trust funds in trust for the care, improvement, and embellishment
of the lots in the cemetery, according to the terms upon which they were held by the
association.

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