Which document must be prepared and filed with the county recorder for cemetery sections?

The requirement to prepare and file accurate plot maps with the county recorder is crucial for the proper documentation and management of cemetery sections. Plot maps provide a detailed layout of the cemetery, showing the location of burial plots, and help to establish boundaries for each section. This documentation is essential for ensuring that records of burials are easily accessible and verifiable. It also supports clear ownership records for plots, aiding families and individuals in their search for deceased loved ones.

Moreover, filing these maps helps to maintain the cemetery’s legal standing and ensures compliance with local regulations. Accurate plot maps are instrumental in preventing disputes over burial sites and contribute to the overall organization and planning of cemetery operations.

The other options, while important for different facets of managing a cemetery, do not specifically meet the legal requirement for documentation concerning cemetery sections as outlined. Contracts for sale, annual financial reports, and employee records, though relevant in their contexts, do not express the spatial and legal aspects tied directly to the establishment of cemetery areas that plot maps do.