reglab/housing_qa huggingface dataset:
NE Code § 12-507 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-507 - Debts; power to contract; limitations.

12-507.  Debts; power to contract; limitations.No debts shall be contracted in the anticipation of future receipts except for purchasing, laying out, enclosing and embellishing the grounds and avenues, and erecting buildings, vaults, a chapel, a crematory, a mausoleum and other structures, for which a debt or debts may be contracted, not exceeding eighty-five thousand dollars in the aggregate, to be paid out of future receipts.Source   R.S.1866, c. 25, § 49, p. 207;   Laws 1885, c. 22, § 1, p. 182;   Laws 1905, c. 39, § 1, p. 275;   Laws 1911, c. 27, § 1, p. 177;   R.S.1913, § 683;   Laws 1917, c. 12, § 1, p. 71;   C.S.1922, § 592;   Laws 1925, c. 138, § 1, p. 365;   C.S.1929, § 13-505;   Laws 1941, c. 18, § 1, p. 104;   C.S.Supp.,1941, § 13-505;   R.S.1943, § 12-507.  Annotations  Cemetery association is authorized to incur indebtedness not exceeding eighty-five thousand dollars. Root v. Morning View Cemetery Assn., 174 Neb. 438, 118 N.W.2d 633 (1962). Funds may be appropriated to improvement of avenues leading thereto. Greenwood Cemetery v. City of Wayne, 110 Neb. 300, 193 N.W. 734 (1923).
NE Code § 12-508 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-508 - Lots; receptacles; sale; power to regulate.

12-508.  Lots; receptacles; sale; power to regulate.Such association shall have power to adopt such rules and regulations as it deems expedient for disposing of and conveying burial lots, crypts, niches and other places for the disposal of the dead.Source   R.S.1866, c. 25, § 50, p. 207;   Laws 1885, c. 22, § 1, p. 182;   Laws 1905, c. 39, § 1, p. 276;   Laws 1911, c. 27, § 1, p. 177;   R.S.1913, § 683;   Laws 1917, c. 12, § 1, p. 72;   C.S.1922, § 592;   Laws 1925, c. 138, § 1, p. 366;   C.S.1929, § 13-505;   Laws 1941, c. 18, § 1, p. 104;   C.S.Supp.,1941, § 13-505;   R.S.1943, § 12-508.
NE Code § 12-509 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-509 - Perpetual care fund; power to establish; sources; investment; protection; disbursement of income; requirements.

12-509.  Perpetual care fund; power to establish; sources; investment; protection; disbursement of income; requirements.Such association shall have the power to establish a fund to be known as the perpetual care fund, placing therein such money as it may from time to time determine, out of its general funds; and it shall have the authority to receive gifts or bequests of money and other personal property, and devises of real estate and interests 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 association, 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 (1) in securities authorized by section 30-3209, for the investment of retirement and pension funds other than funds held by corporate trustees or (2) as provided in the trust agreement or articles of incorporation of the association, and the income earned therefrom shall be used solely for the general care, maintenance, and embellishment of the cemetery, and shall be applied in such manner as the association may from time to time determine to be for the best interest of the cemetery.Source   Laws 1941, c. 18, § 1, p. 104;   C.S.Supp.,1941, § 13-505;   R.S.1943, § 12-509;   Laws 1980, LB 909, § 1. Annotations  Cemetery association is authorized to establish a perpetual care fund. Root v. Morning View Cemetery Assn., 174 Neb. 438, 118 N.W.2d 633 (1962). Mausoleum association may create a perpetual care fund. Omaha Nat. Bank v. West Lawn Mausoleum Assn., 158 Neb. 412, 63 N.W.2d 504 (1954). Cemetery association had authority to create a perpetual care fund. Tetschner v. Cram, 157 Neb. 734, 61 N.W.2d 378 (1953).
NE Code § 12-510 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-510 - Perpetual special care trusts; power to act as trustee; investment of funds; disbursement of income.

12-510.  Perpetual special care trusts; power to act as trustee; investment of funds; disbursement of income.Such association shall be authorized to receive as trustee, money and other personal property, and real estate and interests therein, transferred or conveyed to it in trust for the purpose of providing for the care, embellishment or decoration of burial lots, graves, tombs, vaults, crypts, niches, tombstones, and other monuments and decorations. It shall have power to administer such trust and to invest and perpetuate such trust funds, under such terms and conditions as may be prescribed by the bylaws of such association, and shall have power to enter into contracts with the owners of such graves, vaults, burial lots, crypts, niches, or other places for the disposal of the dead, for the perpetual care thereof. Said trusts shall be known as perpetual special care trusts, and shall be invested and from time to time reinvested and kept invested in securities authorized by the laws of Nebraska for the investment of trust funds. The income earned thereon shall be used solely for the purposes of perpetual special care as set forth in the respective trust agreements made between the association and said donors. A separate individual account shall be kept by the association of each of the perpetual special care trusts so that the condition of each may be determined on the books of the association at any time; but said perpetual special care trust funds may be commingled for investment, in which event the income therefrom shall be divided between the various perpetual special care trusts in the proportion that each trust fund contributes to the principal sum so invested. All such funds shall be held in the name of the cemetery association as trustee, except as hereinafter provided.Source   Laws 1905, c. 39, § 1, p. 276;   Laws 1911, c. 27, § 1, p. 177;   R.S.1913, § 683;   Laws 1917, c. 12, § 1, p. 72;   C.S.1922, § 592;   Laws 1925, c. 138, § 1, p. 366;   C.S.1929, § 13-505;   Laws 1941, c. 18, § 1, p. 104;   C.S.Supp.,1941, § 13-505;   R.S.1943, § 12-510.  Annotations  This section deals with the subject of specific gifts for special purposes. Root v. Morning View Cemetery Assn., 174 Neb. 438, 118 N.W.2d 633 (1962). Cemetery association had authority to receive property as trustee. Tetschner v. Cram, 157 Neb. 734, 61 N.W.2d 378 (1953).
NE Code § 12-511 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-511 - Perpetual care funds; perpetual special care trusts; use; exemption from taxation and certain claims; declaration of policy.

12-511.  Perpetual care funds; perpetual special care trusts; use; exemption from taxation and certain claims; declaration of policy.The perpetual care funds and perpetual special care trusts shall be used and administered solely for cemetery purposes, and shall be subject to the rules prescribed by the association. They shall be exempt from taxation, execution, attachment or any other claim, lien or process whatever, if used for the purpose hereinbefore stated, and not for profit. The perpetual care funds and perpetual special care trusts authorized by section 12-510 are hereby expressly permitted and shall be deemed to be for charitable and benevolent uses. Such contributions are a provision for the discharge of a duty due from the persons contributing to the person or persons interred or to be interred in the cemetery, and likewise a provision for the benefit and protection of the public by aiding to preserve, beautify and keep cemeteries from becoming unkempt and places of reproach and desolation in the communities in which they are situated.Source   Laws 1941, c. 18, § 1, p. 105;   C.S.Supp.,1941, § 13-505;   R.S.1943, § 12-511.  Annotations  This section deals with the subject of specific gifts for special purposes. Root v. Morning View Cemetery Assn., 174 Neb. 438, 118 N.W.2d 633 (1962). The fact that Nebraska law defined bequest in favor of nonprofit cemetery as charitable did not necessarily mean that bequest was deductible for federal estate tax purposes. First Nat. Bank of Omaha v. United States, 532 F.Supp. 251 (D. Neb. 1981).
NE Code § 12-512 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-512 - Perpetual care funds; perpetual special care trusts; acquisition of property under; validity.

12-512.  Perpetual care funds; perpetual special care trusts; acquisition of property under; validity.No payment, gift, grant, bequest, or other contribution for such purpose shall be deemed to be invalid by reason of any indefiniteness or uncertainty of the persons designated as beneficiaries in the instruments creating such funds, nor shall any of such funds or any contribution thereto be invalidated as violating any rule against perpetuities or suspension of the power of alienation of title to property.Source   Laws 1941, c. 18, § 1, p. 105;   C.S.Supp.,1941, § 13-505;   R.S.1943, § 12-512.  Annotations Bequest for maintenance of cemetery was valid. Tetschner v. Cram, 157 Neb. 734, 61 N.W.2d 378 (1953).
NE Code § 12-512.01 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-512.01 - Perpetual care trust fund; trustees; duties.

12-512.01.  Perpetual care trust fund; trustees; duties.Every cemetery association shall provide for and select trustees, other than officers or members of the association, who shall be selected, as provided for in section 12-512.03, to invest, safeguard, and look after certain funds of the association, including the sums provided for by section 12-512.02 and any other money acquired for the purposes of such fund, in a perpetual care trust fund, the income therefrom to be used for the perpetual care of the cemetery by the association.Source   Laws 1953, c. 20, § 1, p. 89;  Laws 2014, LB863, § 5.
NE Code § 12-512.02 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-512.02 - Perpetual care trust fund; proceeds; investment.

12-512.02.  Perpetual care trust fund; proceeds; investment.The cemetery association shall place at least one hundred dollars for each cemetery lot sold into the perpetual care trust fund. Such funds shall be paid by the cemetery association to the trustees of the perpetual care trust fund, who shall invest the funds under the same conditions and restrictions as trust funds are invested under section 30-3201. If any lots are sold on contract, thirty percent of all payments received on the contract shall be paid to the trustee or trustees of the perpetual care trust fund until the entire payments required by this section are made.Source   Laws 1953, c. 20, § 2, p. 89;   Laws 1955, c. 18, § 1, p. 91;  Laws 2014, LB863, § 6.
NE Code § 12-512.03 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-512.03 - Perpetual care trust fund; trustees; qualifications; appointment; bond.

12-512.03.  Perpetual care trust fund; trustees; qualifications; 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 cemetery 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 trustees or trustee, 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 a sum not less than one thousand dollars.Source   Laws 1953, c. 20, § 3, p. 90;   Laws 1955, c. 18, § 2, p. 92;   Laws 1980, LB 909, § 2.
NE Code § 12-512.04 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-512.04 - Perpetual care trust fund; audit; exception; filing; expense.

12-512.04.  Perpetual care trust fund; audit; exception; filing; expense.On June 30 of each year, the individual trustees or corporate trustee, as the case may be, of a perpetual care trust fund shall have an audit of the perpetual care trust fund made by a certified public accountant except as otherwise provided in section 12-531. 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.Source   Laws 1953, c. 20, § 4, p. 90;  Laws 2014, LB863, § 7.
NE Code § 12-512.05 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-512.05 - Perpetual care and maintenance guarantee fund; establish; amount required.

12-512.05.  Perpetual care and maintenance guarantee fund; establish; amount required.Every cemetery association shall, before selling or disposing of any interment space or lots, establish a minimum perpetual care and maintenance guarantee fund of not less than two thousand five hundred dollars in cash to be administered by the trustee or trustees of the perpetual care trust fund selected as provided in section 12-512.03.Source   Laws 1955, c. 18, § 3, p. 92;   Laws 1967, c. 39, § 1, p. 169;  Laws 2014, LB863, § 8.
NE Code § 12-512.06 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-512.06 - Perpetual care trust fund; withdrawal; when authorized; amount.

12-512.06.  Perpetual care trust fund; withdrawal; when authorized; amount.The initial perpetual care fund established for any cemetery shall remain an irrevocable trust fund until such time as this fund, together with accumulations and additions thereto from funds derived as provided in section 12-512.02, shall have reached twenty-five thousand dollars when it may be withdrawn at the rate of one thousand dollars from the original five thousand dollars for each additional two thousand dollars added to the fund, until all of the five thousand dollars has been withdrawn.Source  Laws 1955, c. 18, § 4, p. 92.
NE Code § 12-512.07 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-512.07 - Perpetual care trust fund; violations; penalty.

12-512.07.  Perpetual care trust fund; violations; penalty.Any person, firm or corporation violating any of the provisions of sections 12-512.01 to 12-512.08 shall be guilty of a Class IV misdemeanor.Source   Laws 1955, c. 18, § 5, p. 93;   Laws 1977, LB 40, § 72.
NE Code § 12-512.08 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-512.08 - Perpetual care trust fund; violations; separate offenses; what constitutes.

12-512.08.  Perpetual care trust fund; violations; separate offenses; what constitutes.Each day any person, firm, or corporation violates any provisions of sections 12-512.01 to 12-512.08 shall be deemed to be a separate and distinct offense.Source  Laws 1955, c. 18, § 6, p. 93.
NE Code § 12-515 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-515 - Real estate; acquisition by condemnation; lands subject.

12-515.  Real estate; acquisition by condemnation; lands subject.No land shall be thus taken by eminent domain either for the location of or addition to any cemetery which shall be within one mile of the limits of any city. Whenever a cemetery association organized in the state has been in existence twenty years or more and has within its burial ground one hundred or more bodies interred, and lands adjoining the cemetery ground are within corporate limits of a city or village but are used for agricultural and pasturage purposes, condemnation proceedings may be maintained against such lands as provided in section 12-506.Source   Laws 1911, c. 27, § 1, p. 178;   R.S.1913, § 683;   Laws 1917, c. 12, § 1, p. 73;   C.S.1922, § 592;   Laws 1925, c. 138, § 1, p. 367;   C.S.1929, § 13-505;   Laws 1941, c. 18, § 1, p. 106;   C.S.Supp.,1941, § 13-505;   R.S.1943, § 12-515;   Laws 1951, c. 101, § 34, p. 461. Annotations Prohibition against acquisition of land within one mile of the limits of any city did not apply to a village. Hueftle v. Eustis Cemetery Assn., 171 Neb. 293, 106 N.W.2d 400 (1960).
NE Code § 12-516 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-516 - Trustees; bond; terms; approval; filing; fee; cost paid by association.

12-516.  Trustees; bond; terms; approval; filing; fee; cost paid by association.If the trustees of any cemetery association receive the gift of any property, real or personal, in their own name, in trust, for the perpetual care of the cemetery, or anything connected therewith, the trustees shall, upon the enactment of bylaws to that effect by the association, give a bond to the association of at least one thousand dollars, conditioned for the faithful administration of the trust and care of the funds and property. The bond shall be filed with and approved by the county clerk of the county in which the association is located, and the clerk shall be paid the same fee for approving and filing the bond as fixed by law for approving and filing official bonds. The cost of the bond shall be paid by the cemetery association.Source   Laws 1925, c. 138, § 1, p. 367;   C.S.1929, § 13-505;   Laws 1941, c. 18, § 1, p. 106;   C.S.Supp.,1941, § 13-505;   R.S.1943, § 12-516;   Laws 1980, LB 909, § 3;  Laws 2014, LB863, § 9.
NE Code § 12-517 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-517 - Lots; use; exemption from taxation and other claims.

12-517.  Lots; use; exemption from taxation and other claims.Burial lots sold by such association shall be for the sole purpose of interments, shall be subject to the rules prescribed by the association, and shall be exempt from taxation, execution, attachment, or any other claim, lien or process whatever, if used exclusively for burial purposes and in nowise with a view to profit.Source   R.S.1866, c. 25, § 50, p. 207;   R.S.1913, § 684;   C.S.1922, § 593;   C.S.1929, § 13-506;   R.S.1943, § 12-517.  Annotations Unsold burial lots are not exempt from special improvement assessment. Greenwood Cemetery v. City of Wayne, 110 Neb. 300, 193 N.W. 734 (1923).
NE Code § 12-518 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-518 - Lots; plat; care, improvement, adornment; annual exhibit; powers and duties of association.

12-518.  Lots; plat; care, improvement, adornment; annual exhibit; powers and duties of association.A cemetery association shall cause a plat of the cemetery grounds, and of the lots laid out in the cemetery, to be made and recorded, such lots to be numbered by regular consecutive numbers. It shall have power to enclose, improve, and adorn the grounds and avenues and erect buildings for the use of the association, to prescribe rules for the enclosing and adorning of lots and for erecting monuments in the cemetery, and to prohibit any use, division, improvement, or adornment of a lot which it may deem improper. An annual exhibit shall be made of the affairs of the association.Source   R.S.1866, c. 25, § 51, p. 207;   R.S.1913, § 685;   C.S.1922, § 594;   C.S.1929, § 13-507;   R.S.1943, § 12-518;  Laws 2014, LB863, § 10. Annotations This section makes definite the purposes for which expenditure of funds may be made. Root v. Morning View Cemetery Assn., 174 Neb. 438, 118 N.W.2d 633 (1962).
NE Code § 12-520 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-520 - Grounds; sale on execution; taxation; partition; exemption.

12-520.  Grounds; sale on execution; taxation; partition; exemption.Lands appropriated and set apart as burial grounds, either for public or private use, and so recorded in the county clerk's office of the county where such lands are situated, shall not be subject to sale on execution on any judgment to be hereafter recovered, to taxation, nor to compulsory partition.Source   R.S.1866, c. 25, § 53, p. 208;   R.S.1913, § 687;   C.S.1922, § 596;   C.S.1929, § 13-509;   R.S.1943, § 12-520.  Annotations  Exemption from sale on execution and from taxation does not include special assessments for a public improvement. Greenwood Cemetery v. City of Wayne, 110 Neb. 300, 193 N.W. 734 (1923). Real estate dedicated as cemetery is exempt from execution though owner receives revenue from sale of lots. First Nat. Bank of Pawnee City v. Hazels, 63 Neb. 844, 89 N.W. 378 (1902). This section does not exempt proceeds of sale of cemetery lots from being subjected to payment of debt for money borrowed and used to take up purchase money notes. Townsend v. Beatrice Cemetery Assn., 188 F. 1 (8th Cir. 1911).
NE Code § 12-522 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-522 - Grounds; abandonment; sale; notice of petition; contents; form.

12-522.  Grounds; abandonment; sale; notice of petition; contents; form.Upon the filing of such petition, due notice of the same shall be given all the members of such association, and all other persons interested therein, and in the real estate or other property of such association, by causing a notice of the application to be published in some weekly newspaper printed and published and of general circulation in the county where the action is brought for three successive weeks, which notice shall be substantially in the following form:LEGAL NOTICEThe members of the ................... Cemetery Association of ...................., Nebraska, and all other persons interested in the association and in the real estate or other property of the association, are hereby notified that on the ..... day of ........ 20...., the association, filed its petition in the district court of ............... County, Nebraska, the object and prayer of which is (here set forth in at least a general way the object sought and relief prayed for in the petition).Any person desiring to oppose the granting of the relief sought by or the prayer of the petition is required to file an objection in writing with the clerk of the district court as required by law on or before Monday, the .... day of ............ 20.... . Dated ........., 20.... . ............ Cemetery Association of ..............................., NE. Petitioner. Source   Laws 1907, c. 27, § 2, p. 147;   R.S.1913, § 689;   C.S.1922, § 598;   C.S.1929, § 13-511;   R.S.1943, § 12-522;  Laws 2004, LB 813, § 2.
NE Code § 12-523 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-523 - Grounds; abandonment; sale; objections; reply.

12-523.  Grounds; abandonment; sale; objections; reply.Any person desiring to oppose the said application may, within the time specified in such notice, which shall not be sooner than the third Monday nor longer than the fifth Monday next after the last publication thereof, file a statement of his objections duly verified, and the said applicant may on or before the second Monday after the time specified for filing such objection, reply thereto, which reply shall be verified.Source   Laws 1907, c. 27, § 3, p. 148;   R.S.1913, § 690;   C.S.1922, § 599;   C.S.1929, § 13-512;   R.S.1943, § 12-523.
NE Code § 12-524 (2021)
2021 Nebraska Revised Statutes|Chapter 12 - Cemeteries|12-524 - Grounds; abandonment; sale; time for hearing.

12-524.  Grounds; abandonment; sale; time for hearing.Said application and proceeding shall stand for hearing before the district court at any time after issue joined therein; or if no objection has been filed, then any time after the time for filing objections shall have expired, satisfactory proof having been made to the court of the publication of the notice required by section 12-522.Source   Laws 1907, c. 27, § 4, p. 148;   R.S.1913, § 691;   C.S.1922, § 600;   C.S.1929, § 13-513;   R.S.1943, § 12-524.