West Virginia Code § 35-5-6

Express trusts for perpetual care of cemeteries or burial lots
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Express trusts may hereafter be created for the perpetual care, preservation, maintenance,
improvement and/or embellishment of any cemetery or burial lot, public or private, and of
the appurtenances of any such lot including the erection, repair, preservation and/or
removal of mausoleums, tombs, monuments, gravestones, fences, railings, walks, and/or
other structure or structures thereon, and the planting, trimming, watering eand/or removing
of any tree, shrub or other plant or plants thereon. Any such trust heretofore created shall
be valid. Any such trust whether created heretofore or hereafter, may prrovide for the
accumulation of income for any of the aforesaid purposes, but if and when the accumulations
so authorized exceed the replacement cost of all structures upon such lot, the trustee of such
trust may, either with or without authorization of any court having jurisdiction in the
premises, divert the excess thereover to the general upkeept of the cemetery. Any person or
any association of persons or corporation authorized by the laws of this state to act as
trustee, may serve as trustee of any such trust. The funds in any such trust shall be invested
in the manner provided in the instrument creating same, but, in the absence of any such
provisions, in the manner provided by article six, chapter forty- four of the Code of West
Virginia, 1931.

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