VOTED: That the Town, acting under the provisions of Article II of the Amendments to the Constitution of the Commonwealth of Massachusetts , commonly called the Home Rule Amendment, adopt the following bylaw regarding a cemetery operation revolving fund in the Town of Concord .
Section 1.
The Town of Concord hereby establishes in the Town Treasury, a Cemetery Operation Revolving Fund (hereinafter called the “fund”) for its Cemetery Department. All receipts of the department shall be credited to the fund. This fund shall be kept separate from any other monies or funds of the Town and shall be expended only for those purposes outlined below.
Section 2.
There shall be a fixed schedule of prices established by the Cemetery Committee for the various services provided by the Cemetery Department in the administration of the cemeteries under the Town’s jurisdiction. The schedule of prices will cover such services as the sale of lots, the care of lots, the opening of graves, the sale of grave liners and other similar services. Changes in prices will be made only after a public hearing duly advertised in the newspapers published in the Town. Determination of the price schedule shall include consideration of the cost of all maintenance and operation expenses, principal and interest payment on any outstanding debt, and a reserve for capital expansion of the facilities.
Section 3.
All income received by the Cemetery Department or Cemetery Committee shall be paid over the Town Treasurer and used to pay the expenses for the operation of the cemeteries as may be authorized by the Cemetery Committee and approved by the Town Manager.
Section 4.
Nothing in this bylaw shall prevent the Town of Concord from appropriating funds for the extension or improvement of the cemetery properties over and above those financed out of the fund. These appropriations will be treated as special deposits on the books of the fund and administered by the Cemetery Committee and the Town Manager for the specific purposes for which they were appropriated. Any balance after the completion of the project will be returned to the General Fund of the Town.
Section 5.
This bylaw shall take effect upon its acceptance at a Town Meeting by a majority vote of the qualified voters of the Town present and voting thereon. The accumulated receipts of the department for the preceding fiscal period will be retained and constitute the working capital to establish the fund.
Section 6.
This bylaw supersedes any bylaw which is in conflict to it.
Article 66, Town Meeting, May 1975
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