THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE RESOLUTION

INTRODUCED BY WATERS, CALTAGIRONE, D. COSTA, CREIGHTON, GOODMAN, CUTLER, DONATUCCI, KIRKLAND, FABRIZIO, KORTZ, KOTIK, MATZIE, READSHAW, STURLA AND YOUNGBLOOD, MAY 21, 2012

REFERRED TO COMMITTEE ON COMMERCE, MAY 21, 2012  

A RESOLUTION

Urging courts of common pleas to act on their statutory duty to

review cemetery accounts.

WHEREAS, Cemeteries are considered sacred and hallowed

grounds and are the final resting place for many loved ones; and

WHEREAS, There are 260 cemeteries registered with the

Pennsylvania Real Estate Commission; and

WHEREAS, Since the 1800s, the General Assembly has found that

it is necessary to protect cemeteries in this Commonwealth; and

WHEREAS, Under 9 Pa.C.S § 308(a), unincorporated cemeteries

with a qualified trustee are required to file accounts every

three years in the court of common pleas of the county in which

all or any part of the cemetery is located; and

WHEREAS, Under 9 Pa.C.S. § 308(b), incorporated cemeteries

are required to file accounts on or before January 31 of each

odd-numbered year in the court of common pleas of the county in

which all or a majority of the cemetery is located; and

WHEREAS, Under 9 Pa.C.S. § 308, each court of common pleas is

required to audit, adjudicate and confirm the cemetery accounts

which are filed; and

WHEREAS, A review of cemetery accounts by a court of common

pleas is necessary to ensure that cemetery funds are properly

maintained; and

WHEREAS, Despite their statutory duty, not all courts of

common pleas have been reviewing cemetery accounts; and

WHEREAS, Without the enforcement of protections set in

statute regarding cemetery finances, many cemeteries are at risk

of falling into disrepair which would disgrace and dishonor all

those laid to rest in the cemeteries; therefore be it

RESOLVED, That the House of Representatives urge all courts

of common pleas to act with sincerity and consistency in

performing their statutory duty of reviewing cemetery accounts.