A.   Contracting For Perpetual Care:
      1.   No grave shall be hereafter opened in the cemetery of the City until perpetual care upon the lot where the grave is to be opened shall have been contracted for with the City, or perpetual care thereon paid. Should it be the desire of any person to have a grave opened and the body interred therein and perpetual care shall not have been previously contracted for or paid in full for the lot therein, the person may either pay the full purchase price for perpetual care or enter into a contract, wherein payment shall be agreed.
      2.   The agreement shall provide for a down payment in the amount of twenty percent (20%) of the total purchase price of the cost of the lot, and shall further provide for the payment of monthly installments over a period not to exceed twenty (20) months. The monthly installments shall be in the amounts equal to the balance of the contract divided by the number of months which the contract is to run, plus two (2) months extra payment to pay for the privilege of making the payments in installments or six percent (6%) of the balance, whichever is less.
      3.   The installment contract for perpetual care of, or purchase of, a lot with perpetual care, shall provide for collection by the city in event of a default and such collection shall be by civil action, and the defendant therein shall pay cost of collection, together with a reasonable attorney fee to the city, and shall also pay interest at the rate of eight percent (8%) per annum upon the past due installments. All installments shall immediately become due upon the default of any of the installments; provided, however, that when perpetual care for any lot in the city cemetery or portion thereof has not been paid for a period of ten (10) years, then, and in such an event, the unused portion of the lot shall thereafter escheat to the city, and the title thereof shall revert to the city, which shall thereafter have the right, option and privilege to sell and dispose of unused cemetery property, as is in this chapter provided, upon condition that the city shall thereafter maintain perpetually without cost of fee the portion of the lot, occupied by a grave or graves prior to the date when the remaining property escheated to the city. (1977 Code § 8-261)
      4.   The city shall have power to fix a fee from any person now owning a cemetery lot or portion thereof for the annual maintenance and care thereof. The fee shall continue to be paid until such time as a further or additional interment shall be made on the lot, at which time the provisions of this subsection relating to perpetual care and maintenance and to payment of fees and costs pertaining thereto shall take effect and apply. (1977 Code § 8-261; amd. 2014 Code)
   B.   Care Included: The essential perpetual care that the city agrees to give shall consist of care of the cemetery generally, and shall include, but is not limited to, mowing of all lots and graves at reasonable intervals, resodding, seeding and filling in sunken graves, sodding the surface of the graves to lot level, removing dead flowers and trimming trees and shrubbery when necessary, raking and cleaning the lots and straightening of tilting stones or markers, but shall not include repairing or replacing markers or memorial structures of any nature, except when the need for repair or replacement is directly caused by the city. (1977 Code § 8-262)
   C.   Perpetual Care Fund:
      1.   Created:
         a.   There hereby is established a perpetual care fund according to the laws of the state and this chapter. All funds received from the sale of perpetual care services shall be placed in a special perpetual care fund, invested in compliance with the laws of the state and used for the purposes herein provided.
         b.   The income from the perpetual care fund shall be used to pay the upkeep and development of the cemetery. The city may borrow from the fund from time to time, but any funds borrowed shall be repaid to the fund with interest thereon at the prevailing rate paid by the city to borrow funds from commercial lenders.
         c.   If the city borrows from the fund, it shall pay into a fund for the operation of the cemetery the interest accrued upon money annually. Should it be found that the interest returned upon the perpetual care funds shall be more than is required to pay for the operation and upkeep of the city cemetery, then the surplus shall be added to the principal amount of the perpetual care fund herein created, and shall be so handled until changed by resolution to provide for the use of such accumulated interest. (1977 Code § 8-271)
      2.   Duties Of City Treasurer: It shall be the duty of the city treasurer to keep an accurate record of the perpetual care trust fund account, including investments, to see that the principal portion thereof is properly invested in accordance with resolutions of the city council and the laws of the state, and to advise the mayor when funds are available for investment in the amount of one thousand dollars ($1,000.00) or more. The mayor shall advise the city council of the availability of such funds. (1977 Code § 8-272)
      3.   Duty Of City Council: It shall be the duty of the city council, when funds are available for investment, to direct by resolution all purchases of securities for the perpetual care fund or to name a suitable trustee for such investment. (1977 Code § 8-273)
      4.   Income: All income from investments held in the Perpetual Care Fund shall be quarterly credited to the Cemetery Maintenance Fund for use in providing the perpetual care as required herein. (1977 Code § 8-274)