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17-1312f. Application of act; exceptions. The provisions of K.S.A. 17-1308, 17-1311, 17-1312, and 17-1312a through 17-1312e, and amendments thereto, shall apply to and be controlling upon every individual, firm, partnership or other organization hereafter selling or conveying land for cemetery purposes, and for this purpose the term "corporation," except where the context clearly indicates a different meaning, shall mean and include such individuals, firms, partnerships or organizations. The provisions of this act shall not apply to:

(a) Any municipality, corporation or quasi-corporation within the state of Kansas that is empowered to issue bonds in payment of which taxes may be levied;

(b) any nonprofit organization formed primarily for religious purposes and constituting an established church that sells or conveys cemetery lots solely to the members of its own church or to persons related by consanguinity, either lineal or collateral, by adoption, or by marriage to any such member;

(c) any cemetery owned and operated by a nonprofit corporation located in a county designated as an urban area on or before March 1, 1968; or

(d) any cemetery having a permanent maintenance fund of less than $10,000 that was organized prior to January 1, 1900, and that has been maintained and operated continuously since such date.

History: L. 1968, ch. 330, § 1; L. 1976, ch. 102, § 1; L. 1979, ch. 62, § 4; L. 2018, ch. 59, § 2; July 1.

Attorney General's Opinions:

Use of permanent maintenance fund by cemetery corporation. 2000-24.


1. K.S.A. 17-1366 through 17-1368 relative to abandoned cemeteries and dissolution of cemetery corporations held permissible exercise of police power. State ex rel. Stephan v. Lane, 228 Kan. 379, 385, 389, 391, 614 P.2d 987.

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