Effective Date April 12, 2021
Page 13
Sub. H.B. 444 133rd G.A.
Sec. 517.27. (A) When a public cemetery in a township is not under the control of a municipal corporation, and the title or control thereof is vested in an association or the its board of
trustees thereof, or is vested in a religious society, whether incorporated or not, or in the its board of
trustees thereof, and such cemetery is used exclusively for cemetery purposes, such association,
society, or the board of trustees thereof may convey such grounds to the board of township trustees and
its successors in office. Subject Except as provided in division (B) of this section, and subject to
the
rights of the original grantor, his the original grantor's heirs or assigns,
the board of township
trustees shall accept and take possession of such the grounds, and take care of, keep in repair, hold, treat,
and manage them in all respects as required
by sections 517.01 to 517.32,
inclusive, of the
Revised
Code.
(B) A board of township trustees is not required to accept and take possession of the grounds of a public cemetery,
or to take care of,
keep in repair, hold,
treat, or manage the grounds as described in division (A) of this section, if, as a result of the conveyance, any parcel abutting the cemetery grounds or from which the grounds were partitioned or subdivided satisfies any of the following conditions:
(1) The parcel is owned by the association or its trustees or the religious society that onveyed the cemetery grounds or by an association, its trustees, or a religious society that is a successor to the association, trustees, or religious society that conveyed the cemetery grounds.
(2) Any part of the parcel, including any building or structure situated on the parcel, is used for social, educational, recreational, or religious activities
of the association or religious society or of an association or religious society that is a successor to the association, trustees, or religious society that conveyed the
cemetery grounds.
(3) Any part of the parcel, including any building or structure situated on the parcel, is exempted from property taxation under section 5709.07 or 5709.14 of the Revised Code, or under division (B) of section 5709.12 of the Revised Code on the basis of being used exclusively for charitable purposes by the association or religious society that conveyed the cemetery grounds.
(C) When a cemetery association or religious society conveys a cemetery under this section, all cemetery records and funds shall be transferred to the township. Transferred funds shall be used exclusively for cemetery purposes as set forth in section 1721.06 of the Revised Code and any other similar provisions of the Revised Code that require funds to be held in trust for cemetery purposes.
