SDCL § 55-12-12: Nonperpetual care cemetery becoming a perpetual care cemetery--Creation and maintenance of perpetual care fund.

Any nonperpetual care cemetery may become a perpetual care cemetery by placing in the perpetual care trust fund twenty-five thousand dollars, five thousand dollars per acre of all property sold or one hundred dollars per burial space, whichever is less, and shall comply with the requirement for a perpetual care cemetery as provided in § 55-12-4.