MS HB1108

Requires new perpetual care cemeteries organized after July 1, 2017, to meet minimum acreage requirements based on county population: 40 acres for counties over 140,000 population, 30 acres for counties with 75,000-140,000 population, and 20 acres for counties with 75,000 or less population.

Increases the initial cash deposit required for new cemeteries organized after July 1, 2017, from $25,000 to $50,000 into an irrevocable perpetual care trust fund before disposing of burial lots or making the first burial.

Allows cemetery operators to reclaim the $50,000 initial deposit once the perpetual care fund principal reaches $100,000 through ongoing contributions from burial lot sales.

Exempts church-affiliated cemeteries, fraternal societies, municipal cemeteries, family burial grounds, and community cemeteries that provide free burial lots from these requirements.

Takes effect July 1, 2017.