Senate Bill 823 - Pet Cemetery Regulation Act

• Establishes regulatory framework for pet cemeteries, requiring owners to file a dedication restricting property use to pet cemetery purposes and record it with the register of deeds.

• Mandates pet cemetery operators establish an endowed care fund with at least 15% of individual burial plot sale proceeds held in trust for ongoing cemetery maintenance and supervision.

• Requires pet cemetery operators to keep accurate records of all burials and arrangements, disclose disposal options to pet owners in writing, and maintain duplicate records protected from destruction.

• Exempts existing pet cemeteries from dedication and endowed care fund requirements for 2 years and 1 year respectively from the act's effective date; requires new cemeteries to be at least 3 acres in size.

• Establishes misdemeanor penalties of not less than $2,000 in fines or 90 days imprisonment for violations; provides tax exemption for dedicated pet cemeteries with established endowed care funds.