N.D. Cent. Code § 23-21-19: Proceeds of sale of land - Use

Money payable or to become payable as the purchase price or on account of the purchase price of unused cemetery lands, or lands from which all remains have been removed is not subject to garnishment, attachment, or execution, but must be used exclusively for any or all of the following purposes:

1.Acquisition of lands and improvements for cemetery purposes.

2.Disinterment, removal, and reinterment of bodies, pursuant to this chapter.

3.Endowment care of graves, markers, and cemetery embellishments.

4.The payment of expenses incidental to the disinterment, removal, and reinterment.

5.Any other purpose consistent with the objects for which the cemetery authority owning the cemetery is created or organized.