AR SB231

Modifies the Insolvent Cemetery Grant Fund to expand eligibility to perpetual care cemeteries that are insolvent or in financial distress, not just those declared insolvent by court order.

Changes eligibility requirement from court-declared insolvency to requiring cemetery to have been in court-ordered receivership or conservatorship for at least five (5) years.

Expands eligible applicants from cemetery owners to "eligible organizations" including nonprofit organizations exempt under Internal Revenue Code § 501(c)(3), state, county, or municipal governments.

Maintains the maximum annual grant amount at thirty-five thousand dollars ($35,000) per fiscal year per eligible organization for cemetery care and improvement.

Specifies that grant funds must be used exclusively for care, maintenance, and improvement of cemetery driveways, buildings, and grounds including grave operations, financial/legal preparation, and landscape maintenance.