§ 91.06 PERPETUAL CARE.
   (A)   The Municipal Clerk/Treasurer shall allocate and set apart a percentage of the entire amount paid for lots or burial spaces if the lots or burial spaces are to be endowed with perpetual care.
   (B)   The fund shall be permanent in nature, and as it accumulates shall be invested in such interest bearing securities as are authorized by state law. The income earned thereon shall be used solely for the purposes of perpetual care for the cemetery lots. Any lot owner who shall not have, prior to the purchase of his or her lot, endowed his holdings with perpetual care, may do so by paying to the Secretary of the Cemetery Board such sum of money as the City Council may in each case fix and determine. Thereafter, the owner shall not be liable for the payment of an annual maintenance assessment.
(`77 Code, § 3-806)