Any cemetery authority defined in RCW 68.04.190 desiring to obtain a certificate of authority to operate a cemetery (as required by RCW 68.05.115, 68.05.210, and 68.05.215), that does not deposit the minimum sum required by RCW 68.40.010 in an endowment care fund shall be required by the cemetery board to present satisfactory proof that the cemetery authority has a corporate net worth, determined by generally accepted accounting principles, in excess of one hundred thousand dollars. This section does not apply to cemeteries referred to in RCW 68.05.400. Any cemetery authority which is denied a certificate of authority shall have the right to appeal the denial to the superior court of the county in which the cemetery authority is located or proposed to be located. Appeals must be taken within thirty days after the denial of the certificate of authority.