A. Except as provided pursuant to subsection I or J of this section, the duty of burying the body of or providing other funeral and disposition arrangements for a dead person devolves in the following order:

1. 1. If the dead person was married, on the surviving spouse unless:

   1. (a) The dead person was legally separated from the person's spouse.
   2. (b) A petition for divorce or for legal separation from the dead person's spouse was filed before the person's death and remains pending at the time of death.
2. 2. On the person who is designated as having power of attorney for the decedent in the decedent's most recent health care power of attorney pursuant to chapter 32, article 2 of this title if that power of attorney specifically gives that person the authority to make decisions regarding the disposition of the decedent's remains or a durable power of attorney if that power of attorney specifically gives that person the authority to make decisions regarding the disposition of the decedent's remains.
3. 3. If the dead person was a minor, on the parents.
4. 4. On the adult children of the dead person.
5. 5. On the dead person's parent.
6. 6. On the dead person's adult sibling.
7. 7. On the dead person's adult grandchild.
8. 8. On the dead person's grandparent.
9. 9. On an adult who exhibited special care and concern for the dead person.
10. 10. On the person who was acting as the guardian of the person of the dead person at the time of death.
11. 11. On any other person who has the authority to dispose of the dead person's body.
12. 12. If none of the persons named in paragraphs 1 through 11 of this subsection is financially capable of providing for the burial or other funeral and disposition arrangements, or cannot be located on reasonable inquiry, on any person or fraternal, charitable or religious organization willing to assume responsibility.
13. 13. If the dead person was a prisoner in the custody of the state department of corrections at the time of death and none of the persons named in paragraphs 1 through 11 of this subsection is willing to provide for the burial or other funeral and disposition arrangements, or cannot be located on reasonable inquiry, on the state department of corrections.

G. Notwithstanding the probate requirements of title 14, if a county is required to bury a person pursuant to subsection C of this section, the county may recover the burial costs from the decedent's estate. The county may record a lien on the decedent's estate and the lien takes priority over a beneficiary deed. A financial institution in possession of monies in an account in the decedent's name must reimburse the county for the burial costs on presentation by the county of an affidavit that certifies:

1. 1. The date of the decedent's death.
2. 2. That, pursuant to this section, the county performed the decedent's burial.
3. 3. The total burial costs incurred by the county.

H. A person, a corporation or an agency of government that provides for the burial or other funeral and disposition arrangements on the instructions of a person described in subsection A of this section is immune from civil liability:

1. 1. For failing to honor the wishes of the decedent or the wishes of a person who has a higher priority in subsection A or C of this section if the person, corporation or agency of government was not aware, after reasonable inquiry, of the contrary wishes.
2. 2. For refusing to follow conflicting directions of persons who have the same priority in subsection A of this section.
3. 3. For following directions of a personal representative that are consistent with the written testamentary instructions of the decedent.

M. For the purposes of this section:

1. 1. "Person" includes a natural person, a corporation, a company, a partnership, a firm, an association, a society, the United States, this state, any territory, state or country, an Arizona federally recognized Native American tribe, any political subdivision of this state or a public or private corporation, a partnership or association or a veterans' service organization.
2. 2. "Verification information" means data required by the United States department of veterans affairs to verify whether a person is a veteran or a veteran's dependent and is eligible for burial in a veterans' cemetery, including a copy of the person's death certificate and the person's name, service number, social security number, date of birth, date of death and place of birth.
3. 3. "Veterans' service organization" means a veterans' organization that is chartered by the United States Congress, that is recognized by the United States department of veterans affairs or that qualifies as a charitable organization that is recognized under either section 501(c)(3) or 501(c)(19) of the internal revenue code and that is organized for the verification and burial of veterans and their dependents.