reglab/housing_qa huggingface dataset:
NE Code § 12-525 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-525 - Grounds; abandonment; sale; hearing; finding; decree.

12-525.  Grounds; abandonment; sale; hearing; finding; decree.If, upon the hearing of said petition before the court, the court shall be of the opinion that it is for the best interest of said association and the public that the said real estate, or any part thereof, should be prohibited from use as a cemetery and prohibited from future use for cemetery purposes, and that the same or any part thereof should be sold, it shall so find and decree. It may in that event also order and direct the manner in which and by whom the sale of the said real estate shall be conducted and upon what terms, and require the person making such sale to report and return the proceeds of said sale to the district court; and in the event of a decree for the sale of any such real estate, the court shall also determine and direct what disposition shall be made of the proceeds of such sale. The court shall have full authority in such proceedings to make all such orders and decrees as it may deem necessary or proper to fully wind up the affairs and business of such association, to dispose of its assets and property, and to dissolve said corporation; Provided, however, the court shall order that sufficient of the money received from the proceeds of such sale shall be preserved and held in trust for the maintenance, in suitable condition, of that part of the cemetery actually occupied by graves.Source   Laws 1907, c. 27, § 5, p. 148;   R.S.1913, § 692;   C.S.1922, § 601;   C.S.1929, § 13-514;   R.S.1943, § 12-525.
NE Code § 12-526 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-526 - Grounds; abandonment; sale; confirmation of sale.

12-526.  Grounds; abandonment; sale; confirmation of sale.When any sale shall have been made as hereinbefore provided, and reported to the court, the court shall examine the record of the proceedings of such sale, and if the court shall find that the sale has been regularly and fairly made, it shall confirm the same, and direct that a deed in the name of such association be duly executed, acknowledged and delivered by the president thereof, or some other officer of such association designated by the court, to the purchaser of said real estate, and that the proceeds of such sale be by said association disposed of and transferred in conformity to the order of the court made in the premises. If for any reason such sale should be set aside, said real estate shall be again offered for sale and such further proceedings had as may be necessary to carry out the orders and decrees of the court made in said proceeding.Source   Laws 1907, c. 27, § 6, p. 149;   R.S.1913, § 693;   C.S.1922, § 602;   C.S.1929, § 13-515;   R.S.1943, § 12-526.
NE Code § 12-527 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-527 - Grounds; abandonment; sale; costs and expenses.

12-527.  Grounds; abandonment; sale; costs and expenses.The court shall make such order in regard to the taxation and payment of costs in the premises as to the court shall seem just and proper, and the court shall have authority in such case to provide for the payment of the costs and expenses of said proceeding out of the funds belonging to the said cemetery association or the proceeds of the sale of any such real estate.Source   Laws 1907, c. 27, § 7, p. 149;   R.S.1913, § 694;   C.S.1922, § 603;   C.S.1929, § 13-516;   R.S.1943, § 12-527.
NE Code § 12-528 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-528 - Grounds; abandonment; sale; appeal.

12-528.  Grounds; abandonment; sale; appeal.Any person aggrieved by the order or decree of the district court in any such case shall have the right of appeal to the Court of Appeals, which appeal shall be taken within the time and proceeded with in the manner provided by law for appeals in other civil actions.Source   Laws 1907, c. 27, § 8, p. 150;   R.S.1913, § 695;   C.S.1922, § 604;   C.S.1929, § 13-517;   R.S.1943, § 12-528;   Laws 1991, LB 732, § 17.
NE Code § 12-529 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-529 - Grounds; abandonment; sale; scope and application of law.

12-529.  Grounds; abandonment; sale; scope and application of law.The provisions of sections 12-521 to 12-529 shall apply only to such cemetery associations, and to the real estate and property thereof, as the court shall find should be prohibited from further using any of its real estate as a place to bury the dead, and where the court shall find that a portion of its real estate may be sold without detriment to or impairing the usefulness of that portion of its grounds actually occupied by graves of persons theretofore buried therein by permission or authority of such association, and where the court shall also find that it is for the best interest of the persons interested in said association and cemetery and the public, that such portion should be sold and the proceeds of such sale turned over and transferred in trust to some other like association, having a place of burial for the dead in actual use in the same vicinity, or used for the establishment of a new cemetery in the same vicinity.Source   Laws 1907, c. 27, § 9, p. 150;   R.S.1913, § 696;   C.S.1922, § 605;   C.S.1929, § 13-518;   R.S.1943, § 12-529.
NE Code § 12-530 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-530 - Transfer of cemetery to city or village; powers and duties; effect.

12-530.  Transfer of cemetery to city or village; powers and duties; effect.(1) The mayor and council of a city or the board of trustees of a village may accept ownership of a cemetery from a cemetery association formed under the provisions of sections 12-501 to 12-529 or 17-944 to 17-947 and may manage and operate the cemetery as a municipal cemetery.(2) Upon the transfer of the cemetery from the cemetery association to the city or village, the following shall occur:(a) All property and money under the control of the cemetery association shall vest in the city or village, and all money in the control of the cemetery association shall be turned over to the city or village;(b) The deeds to all burial lots and other property of the cemetery association shall be transferred to the city or village. If any real estate of the cemetery association was acquired by gift or devise, the city or village shall take title subject to the conditions imposed by the donor. Upon acceptance by the city or village, the conditions shall be binding on such city or village;(c) Any funds or any money credited to the cemetery association's perpetual care fund created under section 12-509 shall be transferred by the cemetery association to the city or village and placed in a new or existing fund dedicated to the general care, management, maintenance, improvement, beautification, and welfare of the cemetery; and(d) All endowments received by the cemetery association under section 12-301 shall vest absolutely in the city or village to whom the control and management of such cemetery has been transferred. The city or village shall use any such endowment for the exclusive benefits and purposes designated by the endower.(3) After the transfer of the cemetery from the cemetery association to the city or village is complete, the cemetery association shall be deemed to be disbanded.Source Laws 2005, LB 355, § 1.
NE Code § 12-531 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-531 - Abandoned or neglected pioneer cemetery; management and operation; cemetery association; duties; map; perpetual care trust fund; duties.

12-531.  Abandoned or neglected pioneer cemetery; management and operation; cemetery association; duties; map; perpetual care trust fund; duties.(1) A cemetery association which takes over the management and operation of a cemetery pursuant to section 12-812 shall, within one year after taking over, prepare a map of the cemetery and make a good faith effort to identify the remains buried in the cemetery according to the headstones and the owner of all lots. The cemetery association shall file the map and identifying information and a record of all business conducted by the cemetery association in the prior calendar year with the county clerk at the time it files the audit, compilation, or statement of accounts under subsection (2) of this section.(2)(a) On June 30 of each year, the individual trustees or corporate trustee, as the case may be, of a perpetual care trust fund for a cemetery association described in subsection (1) of this section which has a balance of one hundred thousand dollars or more on such date shall have an audit of the perpetual care trust fund made by a certified public accountant. The report of such audit by the auditor shall be filed within thirty days after June 30 of such year with the county clerk of the county in which the cemetery is located. The expense of the audit and the filing fee of the report shall be paid by the cemetery association.(b) On June 30 of each year, the individual trustees or corporate trustee, as the case may be, of a perpetual care trust fund for a cemetery association described in subsection (1) of this section which has a balance of more than ten thousand dollars and less than one hundred thousand dollars on such date shall have a compilation of the perpetual care trust fund made by a certified public accountant. The report of such compilation by the certified public accountant shall be filed within thirty days after June 30 of such year with the county clerk of the county in which the cemetery is located. The expense of the compilation and the filing fee of the report shall be paid by the cemetery association.(c) On June 30 of each year, the individual trustees or corporate trustee, as the case may be, of a perpetual care trust fund for a cemetery association described in subsection (1) of this section which has a balance of ten thousand dollars or less on such date shall file a statement of accounts of the perpetual care trust fund within thirty days after June 30 of such year with the county clerk of the county in which the cemetery is located. There shall be no filing fee for filing the statement of accounts.Source Laws 2014, LB863, § 1.
NE Code § 12-532 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-532 - Mowing.

12-532.  Mowing.Any cemetery association shall provide for at least one mowing annually of the cemetery it manages, and one of such mowings shall occur within two weeks prior to Memorial Day. Additional mowings shall be at the discretion of the cemetery association.Source Laws 2014, LB863, § 2.
NE Code § 12-601 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-601 - Formation; trustees; election; notice; terms; officers.

12-601.  Formation; trustees; election; notice; terms; officers.It shall be lawful for any number of persons not less than five, who are residents of the State of Nebraska, to form themselves into a mausoleum association, and to elect not less than three nor more than five trustees, who shall conduct the business of the association, except as may be directed by a majority of all the members of the association, at a meeting called by personal notice through the mail, where addresses of members are known, and by publication, or both, when addresses are in part unknown, at least fifteen days prior to said meeting. Said trustees shall be elected at a meeting of the members called as above provided, for a term to be fixed by the bylaws, and shall require a plurality vote of all members present. The trustees shall immediately thereafter organize by the election of the necessary officers from their own membership.Source   Laws 1913, c. 168, § 1, p. 511;   R.S.1913, § 709;   C.S.1922, § 618;   C.S.1929, § 13-601;   R.S.1943, § 12-601.  Annotations  Powers of a mausoleum association are such only as the statutes confer. Omaha Nat. Bank v. West Lawn Mausoleum Assn., 158 Neb. 412, 63 N.W.2d 504 (1954). Association involved in case was tax-free, nonprofit association organized under this article. Bigelow v. Bigelow, 131 Neb. 201, 267 N.W. 409 (1936).
NE Code § 12-602 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-602 - Formation; certificate; contents; filing; effect; certified copy as evidence; amendments to bylaws; certification; filing.

12-602.  Formation; certificate; contents; filing; effect; certified copy as evidence; amendments to bylaws; certification; filing.Upon organization, and before commencing business, the trustees shall cause to be filed in the office of the county clerk of the county in which the association shall have its principal place of business, a certificate showing the names of the incorporators and officers authorized to conduct its business, with their addresses, the name of the association, its principal place of business, and a copy of its bylaws. A copy of the certificate shall be filed in the office of the Secretary of State. Upon the filing of this certificate, the trustees and their associated members and successors, shall be invested with full corporate powers, and a certified copy of said certificate shall be deemed and taken in all courts as prima facie proof of the existence of such association. Amendments of the bylaws must likewise be filed and recorded in the office of the county clerk, when properly certified as having been legally adopted, before becoming operative.Source   Laws 1913, c. 168, § 2, p. 512;   R.S.1913, § 710;   C.S.1922, § 619;   C.S.1929, § 13-602;   R.S.1943, § 12-602.  Annotations Filing of certificate is required. Omaha Nat. Bank v. West Lawn Mausoleum Assn., 158 Neb. 412, 63 N.W.2d 504 (1954).
NE Code § 12-603 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-603 - Powers; rights; laws governing.

12-603.  Powers; rights; laws governing.The association shall have all the powers and rights, now conferred by law upon cemetery associations organized with no view to profit, and shall be governed by the provisions of law applicable to such associations, except that, as to the provisions for a perpetual care fund, such association shall comply with the provisions of this section and sections 12-606 to 12-618, and shall not be subject to the provisions of sections 12-501 to 12-512.08, except as modified by the provisions of sections 12-601 to 12-605, or laws amendatory thereto.Source   Laws 1913, c. 168, § 3, p. 512;   R.S.1913, § 711;   C.S.1922, § 620;   C.S.1929, § 13-603;   R.S.1943, § 12-603;   Laws 1957, c. 18, § 14, p. 149. Annotations Unsold crypts, rights, and lots are subject to payment of indebtedness. Omaha Nat. Bank v. West Lawn Mausoleum Assn., 158 Neb. 412, 63 N.W.2d 504 (1954).
NE Code § 12-604 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-604 - Bonds and other evidences of indebtedness; acquisition of property; contracts with members; powers; limitations.

12-604.  Bonds and other evidences of indebtedness; acquisition of property; contracts with members; powers; limitations.The association is empowered to issue bonds and other evidences of indebtedness, to an amount, including all indebtedness of whatever nature, not exceeding ninety percent of the taxable value of the real property of the association and improvements thereon or to be placed thereon from the proceeds thereof, not including the parts sold to individual owners, and to pledge the unsold crypts, rights, or lots and the future receipts of the association, such obligations to be paid out of the future receipts of the association. Real property, money, and other personalty received by the association as trustees may also be received for the purpose of providing crypts, lots, and monuments as may thereafter be selected and as provided in the bylaws. The association shall have the power to enter into contracts with its members or other persons for providing burial lots, monuments, crypts, tombs, vaults, niches, and other places for the disposal of the dead or for the embellishment or perpetual care thereof and for the payment of burial expenses.Source   Laws 1913, c. 168, § 4, p. 512;   R.S.1913, § 712;   C.S.1922, § 621;   C.S.1929, § 13-604;   R.S.1943, § 12-604;   Laws 1992, LB 719A, § 25. Annotations Future receipts from sales of crypts, rights, or lots may be used to satisfy mortgage. Omaha Nat. Bank v. West Lawn Mausoleum Assn., 158 Neb. 412, 63 N.W.2d 504 (1954).
NE Code § 12-605 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-605 - Lots, receptacles; sale; limitation; exempt from taxation and other claims.

12-605.  Lots, receptacles; sale; limitation; exempt from taxation and other claims.Crypts, lots, tombs, niches or vaults sold by such associations or contracted therefor, shall be for the sole purpose of interment and expenses incident thereto, and shall be subject to the rules prescribed by the association. They shall be exempt from taxation, execution, attachment or any other lien or process whatever, if used or held for burial purposes only and in nowise with a view to profit.Source   Laws 1913, c. 168, § 5, p. 513;   R.S.1913, § 713;   C.S.1922, § 622;   C.S.1929, § 13-605;   R.S.1943, § 12-605.  Annotations Mausoleum property is not subject to sale by mortgage foreclosure. Omaha Nat. Bank v. West Lawn Mausoleum Assn., 158 Neb. 412, 63 N.W.2d 504 (1954).
NE Code § 12-606 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-606 - Construction; location.

12-606.  Construction; location.No person, firm, partnership, limited liability company, corporation, or association shall construct any vault, crypt, columbarium, or mausoleum for public use, wholly or partially above the surface of the ground, to be used to contain the body of any dead person unless the same is located within the confines of an established cemetery, which cemetery has been in existence and operation for a period of at least five years immediately preceding the time of erection thereof.Source   Laws 1957, c. 18, § 1, p. 145;   Laws 1969, c. 55, § 1, p. 355;   Laws 1993, LB 121, § 121.
NE Code § 12-613 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-613 - Trust fund for perpetual care.

12-613.  Trust fund for perpetual care.It shall be unlawful for any person, firm, partnership, limited liability company, corporation, or association to sell, transfer, or assign any niche or crypt in a columbarium or mausoleum without establishing a trust fund for the perpetual care and maintenance of such columbarium or mausoleum as provided by sections 12-603 and 12-606 to 12-618.Source   Laws 1957, c. 18, § 8, p. 148;   Laws 1993, LB 121, § 124. Annotations A trust established under this section for the care of a mausoleum is a trust for a specific noncharitable purpose which endeavors to facilitate perpetual care as opposed to care for a period of years. In re Maint. Fund Trust of Sunset Mem. Park Chapel, 302 Neb. 954, 925 N.W.2d 695 (2019).
NE Code § 12-614 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-614 - Sale of crypts or niches; amount set aside for maintenance.

12-614.  Sale of crypts or niches; amount set aside for maintenance.Any person, partnership, limited liability company, firm, corporation, or association which sells, assigns, or transfers any crypt or niche in a mausoleum or columbarium shall set aside a sum of not less than fifty dollars for each crypt and not less than twenty-five dollars for each niche or ten percent of the sale price of each crypt or niche whichever sum is the greater. In the event that sales of crypts, rooms, or niches shall be made upon a partial payment plan there shall be set apart and applied to the maintenance fund from each such payment such proportion thereof as the number of partial payments bears to the total amount of the sum required to be set aside for such fund.Source   Laws 1957, c. 18, § 9, p. 148;   Laws 1969, c. 55, § 4, p. 357;   Laws 1993, LB 121, § 125.
NE Code § 12-615 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-615 - Trustees of perpetual care trust fund; appointment; bond.

12-615.  Trustees of perpetual care trust fund; appointment; bond.The trustee or trustees of the perpetual care trust fund shall consist of:(1) At least three disinterested persons, who have been residents of the county in which the mausoleum or columbarium is located for a period of at least one year prior to their appointment; or(2) A disinterested trust company organized to do business in and located in the State of Nebraska. The trustee or trustees, as the case may be, shall be selected by the officers of the cemetery association. If individual trustees are selected, they shall give a corporate surety bond, in the sum of not less than the total amount of the perpetual care trust fund, conditioned for the safekeeping of such funds.Source  Laws 1957, c. 18, § 10, p. 148.
NE Code § 12-616 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-616 - Trustees of perpetual care trust fund; authority to receive gifts; investment of funds.

12-616.  Trustees of perpetual care trust fund; authority to receive gifts; investment of funds.The trustee or trustees shall have the authority to receive gifts or bequests of money and other personal property and devises of real estate and any interest therein, to be placed in the perpetual care fund. The principal of the perpetual care fund shall be forever held inviolate as a perpetual trust, by said trustee or trustees, and shall be maintained separate and distinct from any other funds. The principal of the perpetual care fund shall be invested and, from time to time, reinvested and kept invested in securities, authorized by the State of Nebraska, for the investment of trust funds, and the income earned therefrom shall be used solely for the general care, maintenance, and embellishment of the mausoleum or columbarium, and shall be applied in such manner as the person or persons owning or operating the mausoleum or columbarium may, from time to time, determine to be for the best interests of such mausoleum or columbarium.Source  Laws 1957, c. 18, § 11, p. 149.Annotations Where relevant, this section controls a court's analysis of a perpetual care trust for a mausoleum under the Nebraska Uniform Trust Code. In re Maint. Fund Trust of Sunset Mem. Park Chapel, 302 Neb. 954, 925 N.W.2d 695 (2019).
NE Code § 12-617 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-617 - Violations; penalty.

12-617.  Violations; penalty.Any person, firm, corporation, or association violating any of the provisions of sections 12-603 and 12-606 to 12-618 shall be guilty of a Class IV misdemeanor.Source   Laws 1957, c. 18, § 12, p. 149;   Laws 1977, LB 40, § 74.
NE Code § 12-618 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-618 - Violations; cumulative offenses.

12-618.  Violations; cumulative offenses.Each day any person, firm, corporation, or association violates any of the provisions of sections 12-603 and 12-606 to 12-618, shall be deemed to be a separate and distinct offense.Source  Laws 1957, c. 18, § 13, p. 149.