In the early years, small cemeteries were formed by church and fraternal organizations. In 1909 an act creating public cemetery districts was adopted. The purpose was to assure families that cemeteries holding their loved ones would be cared for in a dignified and respectful manner.
Public Cemetery Districts maintain and care for thousands of old burial plots for which there is no way to charge fees so they rely mainly on revenue from property taxes.
All Public Cemetery Districts are required to collect endowments to fund long term maintenance. The Endowment Care ensures that essential services are provided at the standards you expect and to which you are entitled. Regular care and maintenance activities include: cutting grass, re-grading, planting and caring for trees, water supply systems, roads, drainage, etc.
The Health and Safety Code 9060 states that only tax payers of the district, residents and eligible family members may be buried in a District Cemetery.