Which factor determines the amount paid into the maintenance fund?

• A. The number of interments
• B. The property taxes that would otherwise be payable
• C. The cemetery's annual revenue
• D. The average temperature

Answer: (B)

The maintenance fund is meant to ensure perpetual care of the cemetery grounds, so the contribution amount is tied to the property’s ongoing upkeep burden rather than short-term activity. The regulation uses the property taxes that would be payable on the cemetery property if it were taxed as the basis for the fund, linking the contribution to the land’s value and the long-term maintenance obligation. This provides a stable, predictable funding stream that isn’t directly affected by how many interments occur, the cemetery’s current revenue, or unrelated factors like weather. In short, using the property taxes as the determinant reflects the ongoing, property-based maintenance obligation the fund is designed to support.