reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-401 - Cemetery board; members; appointment; terms; vacancies.

12-401.
Cemetery board; members; appointment; terms; vacancies.
The mayor of any city having fewer than twenty-five thousand inhabitants as determined by the most recent federal decennial census or the most recent revised certified count by the United States Bureau of the Census, by and with the consent of the council or a majority thereof, and the chairperson of the board of trustees of any village, by and with the consent of the village board or a majority thereof, may appoint a board of not fewer than three nor more than six members, to be known as the cemetery board, from among the citizens at large of such city, or from among the citizens at large from the county or counties in which the village is located for such village, who shall serve without pay and shall have entire control and management of any cemetery belonging to such city or village. Neither the mayor nor any member of the council nor the chairperson nor any member of the village board of trustees may be a member of the cemetery board. At the time of establishing such cemetery board, approximately one-third of the members shall be appointed for a term of one year, one-third for a term of two years, and one-third for a term of three years, and thereafter members shall be appointed for terms of three years. Vacancies in the membership of the board other than through the expiration of a term shall be filled for the unexpired portion of the term.
Source
Laws 1917, c. 207, § 1, p. 496;
C.S.1922, § 4492;
C.S.1929, § 13-401;
R.S.1943, § 12-401;
Laws 2008, LB995, § 1;
Laws 2017, LB113, § 2;
Laws 2017, LB463, § 1.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-403 - Cemetery board; officers; employees.

12-403.
Cemetery board; officers; employees.
The members of the cemetery board may select such officers from among their own number as they may deem necessary, and shall have the power to employ such labor and assistants as they may deem necessary from persons not belonging to said board.
Source
Laws 1917, c. 207, § 3, p. 497;
C.S.1922, § 4494;
C.S.1929, § 13-403;
R.S.1943, § 12-403.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-502 - Formation; record of proceedings; certification; effect; certified transcript as evidence; duty of county clerk; fees.

12-502.
Formation; record of proceedings; certification; effect; certified transcript as evidence; duty of county clerk; fees.
The clerk of the cemetery association shall make out a true record of the proceedings of the meeting provided for by section 12-501 and certify and deliver the same to the clerk of the county in which the cemetery is located, together with the name by which such association shall be known. The county clerk, immediately upon the receipt of such certified statement, shall record the same in a book provided by the county clerk for that purpose at the expense of the county and shall be entitled to the same fees for the services as the county clerk is entitled to demand for other similar services. After the making of such record by the county clerk, the trustees and the associated members and successors shall be invested with the powers, privileges, and immunities incident to aggregate corporations. A certified transcript of the record made by the county clerk shall be deemed and taken in all courts and places whatsoever within this state as prima facie evidence of the existence of such cemetery association.
Source
R.S.1866, c. 25, § 46, p. 205;
R.S.1913, § 680;
C.S.1922, § 589;
C.S.1929, § 13-502;
R.S.1943, § 12-502;
Laws 2014, LB863, § 4;
Laws 2021, LB312, § 2.
Annotations
This section contains directions as to the details of organization and recording of articles of association. Root v. Morning View Cemetery Assn., 174 Neb. 438, 118 N.W.2d 633 (1962).
As soon as the county clerk enters of record the true record of the meeting at which the association is organized and the first trustees are elected, the association is a corporation. State ex rel. Craig v. Offutt, 121 Neb. 76, 236 N.W. 174 (1931).
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-503 - Trustees; perpetual succession; general powers; service of process.

12-503.
Trustees; perpetual succession; general powers; service of process.
The trustees who may be appointed under the provisions of section 12-501 shall have perpetual succession, and shall be capable in law of contracting, and prosecuting and defending suits at law and in equity. The cemetery association may be served in the manner provided for service of a summons on a corporation.
Source
R.S.1866, c. 25, § 47, p. 206;
R.S.1913, § 681;
C.S.1922, § 590;
C.S.1929, § 13-503;
R.S.1943, § 12-503;
Laws 1983, LB 447, § 2.
Annotations
Trustees of the association chosen from time to time have perpetual succession. State ex rel. Craig v. Offutt, 121 Neb. 76, 236 N.W. 174 (1931).
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-504 - General powers.

12-504.
General powers.
Such association may have power to prescribe the terms on which members may be admitted, the number of its trustees and other officers (subject to the limitations set forth in section 12-501), and the time and manner of their election and appointment, and the time and place of meeting for the trustees and for the association, and to pass all such other bylaws as may be necessary for the good government of such association, not inconsistent with this or any other statutes of the state, nor in violation of the Constitution.
Source
R.S.1866, c. 25, § 48, p. 206;
R.S.1913, § 682;
Laws 1919, c. 27, § 1, p. 93;
C.S.1922, § 591;
C.S.1929, § 13-504;
R.S.1943, § 12-504.
Annotations
Association has power to prescribe terms of membership, number of trustees, time and manner of their election, time and place of meetings, and to pass bylaws. State ex rel. Craig v. Offutt, 121 Neb. 76, 236 N.W. 174 (1931).
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-506 - Real estate; power to acquire; exemption from taxation and legal process; revenue; disbursement.

12-506.
Real estate; power to acquire; exemption from taxation and legal process; revenue; disbursement.
Such association shall have the power to purchase or take by gift, devise, or by exercising the power of eminent domain, and to hold lands, not exceeding three hundred and sixty acres, and improvements thereon, exempt from taxation, execution, or from any appropriation of public purchasers, if the same are used exclusively for cemetery purposes and in nowise with a view to profit. After such land is paid for, all the future receipts and income of such association, whether from the sale of lots, from donations, or otherwise, shall be applied exclusively to laying out, protecting, preserving, and embellishing the cemetery and the avenues leading thereto, to the erection of such building or buildings, vault or vaults, chapel, crematory, mausoleum, and other structures as may be deemed necessary for the cemetery purposes, and to paying the necessary expenses of the association. The procedure to condemn property shall be exercised in the manner set forth in sections 76-704 to 76-724.
Source
R.S.1866, c. 25, § 49, p. 206;
Laws 1885, c. 22, § 1, p. 181;
Laws 1905, c. 39, § 1, p. 275;
Laws 1911, c. 27, § 1, p. 176;
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. 103;
C.S.Supp.,1941, § 13-505;
R.S.1943, § 12-506;
Laws 1951, c. 101, § 33, p. 461.
Annotations
This section does not prohibit a devise of land to cemetery association in excess of three hundred sixty acres. Root v. Morning View Cemetery Assn., 174 Neb. 438, 118 N.W.2d 633 (1962).
Receipts from sale of lots are subject to the payment of any debt contracted for the purchase price of the cemetery property, and extends to money borrowed to take up purchase money notes. Townsend v. Beatrice Cemetery Assn., 188 F. 1 (8th Cir. 1911).
2023 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).
2023 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.
2023 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).
2023 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).
2023 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).
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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).
2023 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).
2023 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).
2023 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 NOTICE
The 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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.