As used in this chapter unless otherwise stated:
(1) “Abandoned cemetery” shall mean a cemetery where there is no owner of record in the respective county's recorder of deeds records.
(2) “Board” means the Cemetery Board established in this chapter.
(3) “Cemetery” shall mean land or structure used or intended to be used for the interment/entombment of human remains including facilities used for the final disposition of cremated remains.
(4) “Cemetery company” shall mean any person engaged in the business of:
a. Selling or offering for sale any grave or entombment right in a cemetery and representing to the public that the entire cemetery property, a single grave, or entombment right therein will be indefinitely cared for; or
b. Maintaining a facility used for the interment of human remains, whether a full body or cremated human remains.
(5) “Department” means Department of Health and Social Services.
(6) “Distressed cemetery” means any land or structure used or intended to be used for the interment/entombment of human remains including facilities used for the final disposition of cremated remains whereby the owner lacks sufficient financial resources for the maintenance or preservation of said cemetery as determined by the Board. An abandoned cemetery may qualify as a distressed cemetery if registered with the State by a responsible party/volunteer.
(7) “Distressed Cemetery Fund” or “Fund” means the money collected as provided here in for maintenance or preservation of a distressed cemetery.