Release and sale of cemetery plots.

Provides that if a burial space in a cemetery: (1) has remained unused for a period of at least 100 years from the date of sale or last recorded designation or transfer; and (2) has no improvements on the burial space, including the placement of a monument, memorial, or other permanent appurtenance; the person or entity having jurisdiction over the cemetery may terminate the rights and interests of the owner of the burial space if certain conditions are met. Provides that in the case of a cemetery owned by a unit, any funds generated from the resale of a burial space shall be used to maintain the cemetery.