Illinois Compiled Statutes
760 ILCS 100/2a (2026)
Powers and duties of cemetery authorities; cemetery property maintained by cemetery care funds
✓ current as of May 2026
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(760 ILCS 100/2a)
(from Ch. 21, par. 64.2a)
Sec. 2a.
Powers and duties of cemetery authorities; cemetery property
maintained by cemetery care funds.
(a) With respect to cemetery property
maintained by cemetery care funds, a cemetery authority shall be
responsible for the performance of:
(1) the care and maintenance of the cemetery property | it owns; and |
(2) the opening and closing of all graves, crypts, or | niches for human remains in any cemetery property it owns. |
(b) A cemetery authority owning, operating, controlling
or managing a privately operated cemetery shall
make available for inspection, and upon
reasonable request provide a copy of,
its rules and regulations and its current prices of
interment, inurnment, or entombment rights.
(c) A cemetery authority owning, operating, controlling
or managing a privately operated cemetery may, from time
to time as land in its cemetery may be required for burial
purposes, survey and subdivide those lands and make and
file in its office a map thereof delineating the lots or
plots, avenues, paths, alleys, and walks and their
respective designations. The cemetery authority
shall open the map
to public
inspection. The cemetery authority may make available a
copy of the overall map upon written request and payment of
reasonable photocopy fees. Any unsold lots, plots or parts
thereof, in which there are not human remains, may be
resurveyed and altered in shape or size, and properly
designated on such map. Nothing contained in this
subsection, however, shall prevent the cemetery authority
from enlarging an interment right by selling to the owner thereof the
excess space next to such interment right and permitting interments
therein, provided reasonable access to such interment right and to
adjoining interment rights is not thereby eliminated.
The Comptroller may waive any or all of the requirements of this subsection (c)
for good cause shown.
(d) A cemetery authority owning, operating, controlling,
or managing a privately operated cemetery shall keep a
record of every interment, entombment, and inurnment in the
cemetery. The record shall include the deceased's name,
age, and date of burial, when these particulars can be
conveniently obtained, and the lot, plot, or section where
the human remains are interred, entombed, or inurned.
The record shall be open to public inspection consistent with State and federal
law. The cemetery
authority shall make available, consistent with State and federal law, a true
copy of the record
upon written request and payment of reasonable copy costs.
(e) A cemetery authority owning, operating, controlling,
or managing a privately operated cemetery shall provide
access to the cemetery under the cemetery authority's reasonable rules and
regulations.
(Source: P.A. 92-419, eff. 1-1-02.)
Notes of Decisions
Cited in 4
cases, 1995–2017 · leading case: First of Am. Bank, Rockford, N.A. v. Netsch, 651 N.E.2d 1105 (Ill. 1995).
First of Am. Bank, Rockford, N.A. v. Netsch, 651 N.E.2d 1105 (Ill. 1995). “(760 ILCS 100/ 2a, 4 (West 1992).) The statute authorizes the Comptroller to investigate and examine a cemetery’s trust funds and to revoke licenses issued under the Care Act.”
Kagan v. Waldheim Cemetery Co., 2016 IL App (1st) 131274 (Ill. App. Ct. 2017). “2d at 179 (citing 760 ILCS 100/2a, 4 (West 1992)). Once licensed, a cemetery authority accepting care funds is required to file an annual report setting forth the principal amount held by the trustee of its care fund, the investments of the principal, the income received and the…”
Kagan v. Waldheim Cemetery Co., 2016 IL App (1st) 131274 (Ill. App. Ct. 2016). “2d at 179 (citing 760 ILCS 100/2a, 4 (West 1992)). Once licensed, a cemetery authority accepting care funds is required to file an annual report setting forth the principal amount held by the trustee of its care fund, the investments of the principal, the income received and the…”
Kagan v. Waldheim Cemetery Co., 2016 IL App (1st) 131274 (Ill. App. Ct. 2016). “2d at 179 (citing 760 ILCS 100/2a, 4 (West 1992)). Once licensed, a cemetery authority accepting care funds is required to file an annual report setting forth the principal amount held by the trustee of its care fund, the investments of the principal, the income received and the…”
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