157.123 Columbaria maintained by religious associations.
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157.123 Columbaria maintained by religious associations.
(1)Definition. In this section, “columbarium” has the meaning given in s. 440.70
(4).
(2)Exemption. A columbarium that is established and used by a religious association is not subject to any requirement under this subchapter applicable to a mausoleum or cemetery if all of the following requirements are satisfied:
(a)The columbarium shall be located on property owned by the religious association and on which is located the religious association’s church building or other place of worship.
(b)The religious association shall ensure that the columbarium is perpetually kept and maintained in a manner consistent with the intent of this chapter.
(c)If the religious association ceases to use or occupy the church building or other place of worship where the columbarium is located, the religious association shall relocate all of the urns in the columbarium containing cremated remains.
(d)The religious association shall deposit, within 30 days after receipt of the payment, at least 25 percent of each payment of principal received from the sale of a niche in the columbarium into a care fund, until the care fund equals 25 percent of the cost of constructing the columbarium. The care fund and any income from investment of the care fund may be used only to maintain the columbarium.