Michigan Compiled Laws, Chapter 456. Cemetery Associations § 456.35b

Sec. 35b. Earth interment cemeteries of 10 acres or less in size which are owned and operated exclusively by nonprofit entities existing prior to March 10, 1967 and in which burials have taken place prior to such date, shall be exempt from the care fund requirements of sections 35 and 35a,  1 except that reports shall be made as required by such sections if the cemetery owners maintain care or memorial funds.