reglab/statecodes huggingface dataset:
2023 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).
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-701 - Abandonment; failure to maintain; presumption; reversion; notice; service.

12-701.
Abandonment; failure to maintain; presumption; reversion; notice; service.
(1) The ownership of or right in or to an unoccupied cemetery lot or part of a lot in any cemetery in the state shall, upon abandonment, revert to the city, village, township, or cemetery association having the ownership and charge of the cemetery containing such lot or part of a lot. The continued failure to maintain or care for a cemetery lot or part of a lot for a period of ten years shall create and establish a presumption that the same has been abandoned. Abandonment shall not be deemed complete unless, after such period of ten years, there shall be given by the reversionary owner to the owner of record or, if he or she be deceased or his or her whereabouts unknown, to the heirs of such deceased person, as far as they are known or can be ascertained with the exercise of reasonable diligence, or to one or more of the near relatives of such owner of record, whose whereabouts are unknown, notice declaring the lot or part of a lot to be abandoned. This notice shall be served as provided by subsection (2) of this section.
(2) The notice, referred to in subsection (1) of this section, may be served personally upon the owner or his or her heirs or near relatives or may be served by the mailing of the notice by either registered or certified mail to the owner or to his or her heirs or near relatives, as the case may be, to his, her, or their last-known addresses. In the event that the addresses of the owner and his or her heirs and near relatives are unknown or cannot be found with reasonable diligence, the notice of such abandonment shall be given by publishing the same one time in a legal newspaper published in and of general circulation in the county or, if none is published in the county, in a legal newspaper of general circulation in the county in which the cemetery is located.
Source
Laws 1935, c. 26, § 1, p. 120;
C.S.Supp.,1941, § 13-701;
R.S.1943, § 12-701;
Laws 1953, c. 18, § 1, p. 85;
Laws 1955, c. 19, § 1, p. 94;
Laws 1957, c. 242, § 5, p. 819;
Laws 1963, c. 39, § 2, p. 211;
Laws 1986, LB 960, § 6.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-702 - Abandonment; presumption; rebuttal by notice; sale authorized; proceeds; disposition.

12-702.
Abandonment; presumption; rebuttal by notice; sale authorized; proceeds; disposition.
If within one year from the time of serving or publishing the notice referred to in section 12-701, the record owner or his heirs or near relatives shall give the reversionary owner, referred to in subsection (1) of such section, notice in writing that in fact there has been no such abandonment and shall pay the cost of service or publication of the notice of abandonment, then a presumption of abandonment shall no longer exist. In case abandonment has been complete as hereinbefore provided, the reversionary owner of the abandoned lot, part of lot, lots, or parts of lots may sell the same and convey title thereto. Any funds realized from the sale of such lot, part of lot, lots, or parts of lots shall constitute a fund to be used solely for the care and upkeep of the used portion of such lot, part of lot, lots, or parts of lots and for the general maintenance of such cemetery.
Source
Laws 1935, c. 26, § 2, p. 121;
C.S.Supp.,1941, § 13-702;
R.S.1943, § 12-702;
Laws 1953, c. 18, § 2, p. 86;
Laws 1963, c. 39, § 3, p. 212.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-801 - Trustees; change or improve conditions of lot; repair and remove property; powers; procedure.

12-801.
Trustees; change or improve conditions of lot; repair and remove property; powers; procedure.
The trustees of any cemetery, as hereinafter defined, may change or improve the condition of any burial lot in a cemetery, under the management or control of such trustees, if such burial lot is overgrown with weeds or is otherwise so unsightly as to seriously disfigure the burial ground. The trustees of any cemetery may also remove or repair any monument, curbing, marker or other property placed or located on any burial lot in a cemetery, except metal markers provided for war veterans as provided in section 80-107, which has become so unsightly, dilapidated or decayed as to disfigure the rest of the cemetery, if the owner or owners of record, or their next of kin, shall fail to do so within thirty days after notice is given as is set forth in section 12-802. Metal markers provided for veterans graves may be moved on the grave for the purpose of permanent placement.
Source
Laws 1945, c. 15, § 1, p. 115;
R.S.1943, § 12-801;
Laws 1969, c. 56, § 1, p. 358.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-802 - Notice; contents; how served.

12-802.
Notice; contents; how served.
The notice shall state the legal description of such burial lot, the property located on such lot which is claimed to be so unsightly, dilapidated, or decayed, and that if the property is not repaired or removed within thirty days after such notice is given, the trustees will proceed to either repair or remove the same. The notice shall be given to, served upon, or sent by certified or registered mail to the owner of record. If the owner of record is deceased or his or her whereabouts are unknown, such notice shall be given to, served upon, or sent by certified or registered mail to any one of the next of kin of the owner of record of such lot. In the event that neither an owner of record nor any one of the next of kin of an owner of record of such lot can be found, the notice may be given by publishing the same one time in a legal newspaper published in and of general circulation in the county in which the cemetery is located or, if none is published in such county, in a legal newspaper of general circulation in the county in which the cemetery is located. Such notice shall be addressed to the record owner and to all persons having or claiming any interest in or to the burial lot, which shall be set forth in such notice by its legal description. The notice shall date from the date of the delivery or service of such notice, the date of mailing such notice by certified or registered mail, or the date of the publication in the newspaper.
Source
Laws 1945, c. 15, § 2, p. 116;
Laws 1986, LB 960, § 7;
Laws 1987, LB 93, § 2.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-803 - Terms, defined.

12-803.
Terms, defined.
The terms trustees of any cemetery or the trustees, as used in sections 12-801 to 12-804, shall include trustees of a cemetery association, cemetery boards, or other persons, public or private corporations, municipalities, townships, boards or governing bodies having the management or control of a cemetery or cemeteries in this state. The term lot, as used in sections 12-801 to 12-804, shall include part or all of one or more lots owned of record by the same person or persons.
Source
Laws 1945, c. 15, § 3, p. 116.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-804 - Sections, how construed.

12-804.
Sections, how construed.
The provisions of sections 12-801 to 12-804 shall be deemed cumulative with and supplemental to any laws of the State of Nebraska relating to the establishment or operation of cemeteries and the powers of the trustees or other governing bodies thereof.
Source
Laws 1945, c. 15, § 4, p. 116.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-805 - Abandoned or neglected cemeteries; care and maintenance.

12-805.
Abandoned or neglected cemeteries; care and maintenance.
The county board shall expend money from the general fund of the county for the care and maintenance of each abandoned or neglected cemetery. Such amount shall not exceed one thousand dollars per cemetery in a calendar year. Such care and maintenance may include the repair or building of fences and annual spraying for the control of weeds and brush.
Source
Laws 1931, c. 40, § 1, p. 135;
Laws 1933, c. 36, § 1, p. 237;
Laws 1939, c. 28, § 5, p. 146;
Laws 1941, c. 48, § 2, p. 236;
C.S.Supp.,1941, § 26-105;
Laws 1943, c. 57, § 1(9), p. 226;
R.S.1943, § 23-113;
Laws 1949, c. 35, § 1, p. 128;
Laws 1973, LB 277, § 1;
Laws 1974, LB 608, § 1;
C.S.Supp.,1974, § 23-113;
Laws 2001, LB 280, § 1;
Laws 2008, LB995, § 3.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-806 - Abandoned or neglected cemeteries; care; item in county budget.

12-806.
Abandoned or neglected cemeteries; care; item in county budget.
The county board may include in the budget for the next fiscal year an item for care of abandoned or neglected cemeteries as provided in section 12-805.
Source
Laws 1949, c. 35, § 2, p. 128;
R.S.1943, (1974), § 23-113.01;
Laws 2008, LB995, § 4.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-807 - Abandoned or neglected pioneer cemeteries; preservation.

12-807.
Abandoned or neglected pioneer cemeteries; preservation.
The county board shall expend money from the general fund of the county for the continuous preservation and maintenance, including mowing, of an abandoned or neglected pioneer cemetery when petitioned to do so by thirty-five adult residents of the county. The county board shall publish notice of such petition in one issue of the official newspaper published and of general circulation in the county at least ten days prior to the day when the matter will be heard by the county board.
Source
Laws 1975, LB 129, § 1;
Laws 2008, LB995, § 5.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-808 - Abandoned or neglected pioneer cemetery, defined.

12-808.
Abandoned or neglected pioneer cemetery, defined.
For purposes of sections 12-807 to 12-810 and 12-812, an abandoned or neglected pioneer cemetery shall be defined according to the following criteria:
(1) Such cemetery was founded or the land upon which such cemetery is situated was given, granted, donated, sold, or deeded to the founders of the cemetery prior to January 1, 1900;
(2) Such cemetery contains the grave or graves of a person or persons who were homesteaders, immigrants from a foreign nation, prairie farmers, pioneers, sodbusters, first generation Nebraskans, or Civil War veterans; and
(3) Such cemetery has been generally abandoned or neglected for a period of at least five consecutive years.
Source
Laws 1975, LB 129, § 2;
Laws 1996, LB 932, § 1;
Laws 2008, LB995, § 6;
Laws 2014, LB863, § 11.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-808.01 - Abandoned and neglected pioneer cemeteries; access; when.

12-808.01.
Abandoned and neglected pioneer cemeteries; access; when.
An owner of property upon which is located a pioneer cemetery affected by sections 12-807 to 12-810 shall not deny pedestrian access to such cemetery as prescribed by this section. Pedestrian access to a pioneer cemetery affected by sections 12-807 to 12-810 shall be granted on Memorial Day and from November 1 through March 1. When possible, visitors to such a pioneer cemetery shall notify the property owner of their presence prior to accessing the cemetery. The property owner may specify a pathway to the cemetery if such pathway is reasonable in direction and accessibility.
Source
Laws 1996, LB 932, § 2.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-809 - Abandoned and neglected pioneer cemeteries; maintenance.

12-809.
Abandoned and neglected pioneer cemeteries; maintenance.
Care given to such cemetery by a county under sections 12-807 to 12-810 may include the removal of shrubbery, trees, or brush, the erection of adequate fences, the planting of grass, flowers, trees, and shrubbery, repair and uprighting of tombstones and gravemarkers, and any other care normally accorded to cemeteries.
Source
Laws 1975, LB 129, § 3;
Laws 1996, LB 932, § 3.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-810 - Abandoned or neglected pioneer cemeteries; mowing; historical and directional markers.

12-810.
Abandoned or neglected pioneer cemeteries; mowing; historical and directional markers.
Any county affected by sections 12-807 to 12-810 shall provide for at least one mowing annually of such cemetery each year, and one of such mowings shall occur within a period of two weeks prior to Memorial Day. Additional mowings shall be at the discretion of the county board, and each additional mowing may be subject to a public hearing at which the need for the additional mowing shall be presented to the county board. Within five years after maintenance and preservation of such cemetery is commenced by such county, a historical marker giving the date of the establishment of the cemetery and a short history of the cemetery may be placed at the site of such cemetery. One directional marker showing the way to such cemetery may be placed on the nearest state highway to such cemetery.
Source
Laws 1975, LB 129, § 4;
Laws 1996, LB 932, § 4;
Laws 2008, LB995, § 7.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-812 - Abandoned or neglected pioneer cemetery; county transfer management; conditions.

12-812.
Abandoned or neglected pioneer cemetery; county transfer management; conditions.
A county which is maintaining an abandoned or neglected pioneer cemetery may transfer the management of the cemetery to a cemetery association formed under sections 12-501 to 12-532 or to a cemetery district organized under sections 12-909 to 12-923 if:
(1) The county has been maintaining the cemetery pursuant to sections 12-807 to 12-810 for at least five years;
(2) The planning commission appointed pursuant to section 23-114.01, if any, reviews the proposed transfer; and
(3) The county board approves the transfer of the cemetery by resolution after a public hearing for which notice is provided to the public.
Source
Laws 2014, LB863, § 12.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-909 - Organization; territory.

12-909.
Organization; territory.
A majority of the resident taxpayers in any compact and contiguous district, territory, neighborhood, or community in the State of Nebraska, which is equivalent in area to one township or more, is hereby authorized to form, organize, and establish a cemetery district which shall be empowered to equip and maintain a cemetery or cemeteries when the organization thereof is completed.
Source
Laws 1961, c. 27, § 1, p. 138;
Laws 1961, c. 28, § 1, p. 143.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-910 - Petition; filing; contents.

12-910.
Petition; filing; contents.
Whenever a majority of the resident taxpayers of any such district, territory, neighborhood, or community intends or desires to form, organize, and establish a cemetery district which will be empowered to equip and maintain a cemetery or cemeteries when the organization thereof is completed, they shall signify such intention or desire by presenting to the county board of the county in which the greater portion of the land proposed to be included in such district is situated a petition setting forth the desires and intentions of such petitioners. Such petition may be in the form of two or more separate petitions which read substantially the same except for the different signatures and addresses thereon. Such petition shall contain the full names and post office addresses of such petitioners, the area in square miles, and the complete description of the boundaries of the real properties to be embraced in the proposed cemetery district. When such proposed district includes any municipality, the petitions must be signed by a majority of the resident taxpayers within such municipality and by a majority of the resident taxpayers outside such municipality and within the boundaries of the proposed district.
Source
Laws 1961, c. 27, § 2, p. 138.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-911 - County board; examine petition; hearing; notice.

12-911.
County board; examine petition; hearing; notice.
Upon receipt of such petition, the county board shall examine it to determine whether it complies with the requirements of section 12-910. Upon finding that such petition complies with such requirements, the county board shall set a hearing thereon and cause notice thereof to be published at least three successive weeks in a newspaper of general circulation throughout the area to be included in such proposed district. Such notice shall contain a statement of the information contained in such petition and of the date, time, and place at which such hearing shall be held and that at such hearing proposals may be submitted for the exclusion of land from, or the inclusion of additional land in such proposed district. If the proposed district lies in two or more counties, such hearing shall be held before the combined boards of all counties interested and the time and place thereof shall be as mutually agreed by such boards.
Source
Laws 1961, c. 27, § 3, p. 139.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-912 - Completion of organization; meeting; notice.

12-912.
Completion of organization; meeting; notice.
After completion of the hearing required by section 12-911, the county board, if it determines that formation of the proposed district would promote public health, convenience, or welfare, shall order such changes in the boundaries of such proposed district or of the areas into which such proposed district is to be divided as it shall deem proper. The county board shall thereupon designate a time and place for all taxpayers to meet at a place within such district to complete the organization thereof. Notice of such meeting shall be published once each week for two successive weeks in a newspaper of general circulation in the district.
Source
Laws 1961, c. 27, § 4, p. 139.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-913 - Board of trustees; officers; election; terms; compensation.

12-913.
Board of trustees; officers; election; terms; compensation.
At the public meeting held under section 12-912, permanent organization shall be effected by the election of a board of trustees consisting of three or five residents of the district if the district includes territory in five townships or less. If the district shall embrace or include territory in more than five townships, each township may be represented on the board of trustees by one trustee who shall be a resident of the township. All trustees shall be elected for two years and hold office until their successors have been elected, except at the first election at least two trustees shall be elected for one-year terms. The board of trustees shall organize by electing a president, vice president, and secretary-treasurer from the members of the board for a term of one year. All officers shall serve without pay.
Source
Laws 1961, c. 27, § 5, p. 140;
Laws 1963, c. 40, § 1, p. 213;
Laws 1997, LB 71, § 1.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-914 - Budget; adoption; certification of tax; levy; collection; use.

12-914.
Budget; adoption; certification of tax; levy; collection; use.
The board of trustees shall annually fix the amount of money for the proposed budget statement as may be deemed sufficient and necessary for carrying out the proposed policy with regard to the contemplated cemetery or cemeteries for the ensuing fiscal year. After the adoption of the district's budget statement, the president and secretary shall certify the amount to be received from taxation, according to the adopted budget statement, to the proper county clerk or county clerks and the proper county board or boards which may levy a tax subject to section 77-3443, not to exceed the amount so certified nor to exceed one and seven-tenths cents on each one hundred dollars upon the taxable value of all the taxable property in such district, for the maintenance of the cemetery or cemeteries in the district for the fiscal year as provided by law. Such tax shall be collected as other taxes are collected in the county by the county treasurer, shall be placed to the credit of the cemetery district so authorizing the same, and shall be paid to the treasurer of the cemetery district upon warrants drawn upon the fund by the board of trustees of the district. Such warrants shall bear the signature of the president and the counter-signature of the secretary of the cemetery district. The amount of the tax levy shall not exceed the amount of funds required to defray the expenses of the district for a period of one year, as embraced in the adopted budget statement which forms the basis of the assessment and levy. For purposes of section 77-3443, the county board of each county in which the district is situated shall approve the budget.
Source
Laws 1961, c. 27, § 6, p. 140;
Laws 1969, c. 145, § 15, p. 680;
Laws 1979, LB 187, § 27;
Laws 1992, LB 719A, § 26;
Laws 1996, LB 1114, § 23.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-916 - Warrants; amount authorized; rate of interest.

12-916.
Warrants; amount authorized; rate of interest.
All warrants for the payment of any indebtedness of such a cemetery district, which are unpaid for want of funds, shall bear interest, but not to exceed six percent per annum, from the date of the registering of such unpaid warrants with the cemetery district treasurer. The amount of such warrants shall not exceed the revenue provided for the year in which the indebtedness was incurred.
Source
Laws 1961, c. 27, § 8, p. 141.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-917 - Area; addition; withdrawal; procedure.

12-917.
Area; addition; withdrawal; procedure.
Lands may be added to or withdrawn from such district in the manner provided for its formation, but no withdrawal may be allowed if the result thereof would be to reduce the remaining territory included in the district below the minimum area provided in section 12-909.
Source
Laws 1961, c. 27, § 9, p. 141.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-918 - Area withdrawn; outstanding obligations; assessment.

12-918.
Area withdrawn; outstanding obligations; assessment.
Any area withdrawn from a district shall be subject to assessment and be otherwise chargeable for the payment and discharge of all of the obligations outstanding at the time of the filing of the petition for the withdrawal of the area as fully as though the area had not been withdrawn. All provisions which could be used to compel the payment by a withdrawn area of its portion of the outstanding obligations had the withdrawal not occurred may be used to compel the payment on the part of the area of the portion of the outstanding obligations of the district for which it is liable.
Source
Laws 1961, c. 27, § 10, p. 141.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-919 - Area withdrawn; obligations incurred after withdrawal; not subject to assessment.

12-919.
Area withdrawn; obligations incurred after withdrawal; not subject to assessment.
An area withdrawn from a district shall not be subject to assessment or otherwise chargeable for any obligation of any nature or kind incurred after the withdrawal of the area from the district.
Source
Laws 1961, c. 27, § 11, p. 141.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-920 - Powers; duties; liabilities.

12-920.
Powers; duties; liabilities.
When a district has been organized under the provisions of sections 12-909 to 12-921, it shall have all the powers and duties and be subject to all the liabilities and restrictions incident to cemetery associations organized under Chapter 12, article 5, and amendments thereto, except as changed, enlarged or restricted by the provisions of sections 12-909 to 12-921.
Source
Laws 1961, c. 27, § 12, p. 142.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-921 - Organization under unconstitutional law; reorganization; procedure.

12-921.
Organization under unconstitutional law; reorganization; procedure.
The board of trustees of any cemetery district organized under the provisions of any law which has been held unconstitutional may petition the county board of the county containing the greater portion of the land included in such district for approval of its organization. After notice and hearing as provided in section 12-911, the county board, if it determines that such district complies with the requirements of section 12-909 and that the approval of its organization would promote public health, convenience, or welfare, shall approve its organization and it shall thereupon become subject to all the provisions of sections 12-909 to 12-921. If necessary to insure compliance with the requirements of section 12-909, the county board, as a part of its order of approval, may order the addition to or withdrawal from such district of such land as it may deem necessary to promote public health, convenience, or welfare. When any such district shall be reorganized under the provisions of this section, the county treasurer shall transfer to the reorganized district all funds standing to the credit of the old district. The funds standing to the credit of any district not reorganized under the provisions of this section within one year after October 19, 1963, shall be transferred to the general fund of the county.
Source
Laws 1961, c. 27, § 13, p. 142;
Laws 1963, c. 41, § 1, p. 214.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-922 - Dissolution; procedure.

12-922.
Dissolution; procedure.
Any cemetery district subject to the provisions of Chapter 12, article 9, which has no outstanding indebtedness may be dissolved in the manner provided for formation of such districts. When such dissolution is ordered, any remaining funds of the district shall be transferred to the counties in which the district is situated in the same proportion as the area of the district in each county bears to the total area of the district, and such funds shall be deposited in the general fund of the respective counties.
Source
Laws 1967, c. 37, § 1, p. 166.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-923 - Property; acquisition; tax; excess funds.

12-923.
Property; acquisition; tax; excess funds.
The board of trustees of each cemetery district organized under sections 12-909 to 12-923 shall annually include in its proposed budget statement the amount of money deemed necessary in order for such district to acquire adequate cemetery land. After the adoption of the district's budget statement, the president and secretary shall certify the amount to be received from taxation for such purpose, according to the adopted budget statement, to the proper county clerk or county clerks and the proper county board or boards which may levy the required tax subject to section 77-3443. The tax so levied for the acquisition of cemetery land in the district shall not exceed the amount so certified in the adopted budget statement nor exceed one and seven-tenths cents on each one hundred dollars upon the taxable value of all taxable property in such district. The tax levied pursuant to this section shall be in addition to the tax levy authorized by section 12-914. Such tax shall be collected as other taxes are collected in the county by the county treasurer. The proceeds of the tax so levied and collected shall constitute a special fund for the acquisition of cemetery land in the district, shall be placed to the credit of the cemetery district so authorizing such levy, and shall be paid to the treasurer of the cemetery district upon warrants drawn upon the fund by the board of trustees of the district. The county treasurer shall keep such fund separate and apart from other county funds. In case the amount of money produced by such tax levies exceeds the amount expended or the amount necessary to insure availability of cemetery land, such excess shall be placed into the county general fund. For purposes of section 77-3443, the county board of each county in which the district is situated shall approve the budget.
Source
Laws 1974, LB 715, § 1;
Laws 1979, LB 187, § 28;
Laws 1992, LB 719A, § 27;
Laws 1996, LB 1114, § 24.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1001 - Power to borrow money; issuance of bonds.

12-1001.
Power to borrow money; issuance of bonds.
Any municipality maintaining and operating a cemetery either within or without its corporate limits shall have the power to borrow money and pledge the property and credit of the municipality upon its municipal bonds or otherwise for the purpose of enlarging or improving such cemetery in an amount not to exceed five percent of the taxable valuation of the property in such municipality. No such bonds shall be issued until they have been authorized by a majority vote of the electors of the municipality voting on the proposition of their issuance at a general municipal election or at a special municipal election called for the submission of such proposition.
Source
Laws 1957, c. 19, § 1(1), p. 150;
Laws 1971, LB 534, § 8;
Laws 1992, LB 719A, § 28.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1002 - Bonds; term; interest rate; notice of election.

12-1002.
Bonds; term; interest rate; notice of election.
The bonds, mentioned in section 12-1001, shall be payable in not to exceed twenty years from date. They shall bear interest not exceeding the rate of six percent per annum payable annually. Notice of the time and place of said election shall be given by publication three consecutive weeks prior thereto in some legal newspaper printed in and of general circulation in such municipality or, if no newspaper be printed in such municipality, in a newspaper of general circulation therein, and if there be no newspaper of general circulation in such municipality then by posting written notice in three conspicuous public places in said municipality with such posting to be done at the beginning of the third week prior to such election.
Source
Laws 1957, c. 19, § 1(2), p. 151.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1003 - Bond election; petition; percentage of voters required.

12-1003.
Bond election; petition; percentage of voters required.
No election, provided for in sections 12-1001 and 12-1002, shall be held until a petition therefor, signed by at least ten percent of the legal voters of such municipality, has been presented to the city council or board of trustees. The number of voters of the municipality voting for the office of Governor at the last general election prior to the presenting of such petition shall be deemed the number of voters in said municipality for the purpose of determining the sufficiency of such petition.
Source
Laws 1957, c. 19, § 1(3), p. 151.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1103 - Pre-need sale; proceeds; trust requirements.

12-1103.
Pre-need sale; proceeds; trust requirements.
Except as otherwise provided in the Burial Pre-Need Sale Act, proceeds received by any pre-need seller as partial or complete payment on a pre-need sale shall be deposited with a trustee within sixty days after receipt. The proceeds of the pre-need sale required to be deposited with a trustee shall be deposited either with a trustee under the terms of a master trust agreement or with a trustee in a separate trust account in the name of the pre-need purchaser. In either event, the money so deposited shall be held in trust by the trustee pursuant to the terms of the Burial Pre-Need Sale Act.
Source
Laws 1986, LB 643, § 3.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1104 - Proceeds of sale; trust requirements; exclusions.

12-1104.
Proceeds of sale; trust requirements; exclusions.
There shall be excluded from the trust requirements of section 12-1103 and the pre-need seller shall be entitled to retain free of trust the following:
(1) All proceeds from the sale of a lot or grave space or a crypt or niche located in a mausoleum, columbarium, or lawn crypt upon which construction has been substantially completed;
(2) All interest that may be charged by the pre-need seller directly to the pre-need purchaser for extending to the pre-need purchaser the right to make payments on an installment basis on a pre-need sale;
(3) Proceeds from the sale of a crypt or niche located in a mausoleum, columbarium, or lawn crypt upon which construction has not been substantially completed as follows: (a) All proceeds, if the pre-need seller has submitted to and received the written approval of the director of a letter of credit or surety bond securing the substantial completion of the mausoleum, columbarium, or lawn crypt; or (b) the first thirty-five percent of the retail sales price of such sale. In either event, the pre-need seller shall agree, in writing, as a part of the pre-need sale that in the event of the death of the person for whose benefit the pre-need sale of a crypt or niche is made prior to the completion of construction of the mausoleum, columbarium, or lawn crypt, that:
(i) Alternate burial will be provided until the completion of the construction; and
(ii) Within a reasonable time after the completion of construction, the body of the decedent will be moved in a dignified manner from the alternate burial place to the crypt or niche so purchased at the sole expense of the pre-need seller;
(4) The first fifteen percent of the retail sales price of all other pre-need sales, including the pre-need sale of markers, monuments, or lettering and the pre-need sale of burial or funeral merchandise or services; and
(5) All amounts required for perpetual care, endowed care, or continual care or the like of the item so purchased if such funds or earnings from the funds will be used for the care and maintenance of the item or items sold in the pre-need sale.
Source
Laws 1986, LB 643, § 4.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1105 - Pre-need seller; records required.

12-1105.
Pre-need seller; records required.
Upon the making of a pre-need sale by a pre-need seller when some or all of the proceeds from that sale are required to be placed in trust or a letter of credit or surety bond has been approved in lieu thereof, the pre-need seller in addition to retaining a copy of any written agreement entered into shall prepare and maintain a separate record of each such pre-need sale and the record shall contain the following information:
(1) The name and address of the pre-need purchaser;
(2) The retail sales price of each item purchased in such pre-need sale, exclusive of any interest that may be charged the pre-need purchaser by the pre-need seller;
(3) The date and amount of each payment made by the pre-need purchaser to the pre-need seller, designating such payment as principal or interest and the disposition made by the pre-need seller of each such payment as to whether it was retained in whole or in part by the pre-need seller or deposited in trust and, if deposited in trust, the date of such deposit and the name of the trustee with whom the deposit was made; and
(4) The date of withdrawal and all amounts withdrawn by the pre-need seller pursuant to subsection (2) of section 12-1113 and a designation of the event which permitted such withdrawal.
The record shall be maintained for inspection purposes by the director for at least one year after the pre-need seller has received all proceeds to which the seller is entitled by reason of the pre-need sale.
Source
Laws 1986, LB 643, § 5.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1106 - Pre-need purchaser; designate irrevocable funds.

12-1106.
Pre-need purchaser; designate irrevocable funds.
At the written request of the pre-need purchaser, the first four thousand dollars, increased annually as provided in this section, paid by the pre-need purchaser which is placed in trust by the pre-need seller may be designated as irrevocable in accordance with the rules and regulations of the Department of Health and Human Services. The Department of Health and Human Services shall increase such amount annually on September 1 beginning with the year 2006 by the percentage change in the Consumer Price Index for All Urban Consumers published by the Federal Bureau of Labor Statistics at the close of the twelve-month period ending on August 31 of such year. Upon default or cancellation any trust funds designated as irrevocable shall be governed by section 12-1113.
Source
Laws 1986, LB 643, § 6;
Laws 1996, LB 1044, § 52;
Laws 2006, LB 85, § 1.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1107 - Trustees; acceptance of funds; conditions; powers.

12-1107.
Trustees; acceptance of funds; conditions; powers.
(1) Banks which do not have a separate trust department and building and loan associations and credit unions acting as trustees under the Burial Pre-Need Sale Act shall accept trust funds only to the extent that the full amount of all of such funds is insured or guaranteed by the Federal Deposit Insurance Corporation or the National Credit Union Share Insurance Fund.
(2) Banks with a separate trust department and trust companies acting as trustees under the Burial Pre-Need Sale Act when investing or reinvesting trust funds shall have the power to deal with such funds as a prudent trustee would deal with the funds and shall have all of the powers granted to a trustee by the Nebraska Uniform Trust Code, but the Uniform Principal and Income Act shall not be applicable and all income, whether from interest, dividends, capital gains, or any other source, shall be considered as income.
Source
Laws 1986, LB 643, § 7;
Laws 1992, LB 757, § 14;
Laws 1999, LB 107, § 2;
Laws 2001, LB 56, § 35;
Laws 2003, LB 130, § 112;
Laws 2003, LB 131, § 20;
Laws 2009, LB259, § 3.
Cross References
Nebraska Uniform Trust Code, see section 30-3801.
Uniform Principal and Income Act, see section 30-3116.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1110 - Pre-need seller; report; requirements; fee.

12-1110.
Pre-need seller; report; requirements; fee.
Each pre-need seller shall file a report with the director on or before June 1 of each year in such form as the director may require. The report shall contain the name and address of each trustee with which the pre-need seller has trust funds on deposit and the amount on deposit with each such trustee as of December 31 of that year or such other reporting period as the director may establish. The report shall include a list of all amounts retained as required by section 12-1114. Any pre-need seller who has discontinued making pre-need sales but who continues to have trust funds on deposit with a trustee or trustees shall not be required to obtain a renewal of his, her, or its license but shall continue as long as trust funds are being held to make reports to the director. Each such report, when filed with the director, shall be accompanied by a fee of fifty dollars.
Source
Laws 1986, LB 643, § 10;
Laws 2005, LB 119, § 2.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1111 - Contracts; requirements; provisions.

12-1111.
Contracts; requirements; provisions.
(1) At the time that a pre-need sale is entered into, the pre-need seller shall furnish each pre-need purchaser with a duplicate original of any written contract which the pre-need purchaser is required to sign.
(2) The pre-need seller shall file with the director a copy of each form of contract that is utilized by the pre-need seller in making pre-need sales.
(3) Except in the case of a default or cancellation by the pre-need purchaser, a contract shall contain no provisions limiting the liability of the pre-need seller to less than furnishing the merchandise or services expressed in the contract, except that the contract may provide that a like or better quality item of merchandise shall be substituted for the original in the event merchandise itemized is no longer available and through reasonable efforts cannot be obtained. In the case of default or cancellation of a pre-need sale, a contract shall contain no provisions allowing the pre-need seller to retain, as liquidated damages or otherwise, any amounts not permitted by section 12-1113. Any contractual provisions to the contrary shall be of no force or effect.
Source
Laws 1986, LB 643, § 11.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1112 - Act; when applicable.

12-1112.
Act; when applicable.
The terms and conditions of the Burial Pre-Need Sale Act shall govern only those pre-need sales made and contracts entered into by any pre-need seller or his, her, or its agents after January 1, 1987. The Burial Pre-Need Sale Act shall not be construed so as to impair or affect the obligation of any lawful contract in existence on or prior to January 1, 1987.
Source
Laws 1986, LB 643, § 12.
2023 Nebraska Revised Statutes › Chapter 12 - Cemeteries › 12-1114 - Pre-need seller; trust funds; retain cost-of-living amount.

12-1114.
Pre-need seller; trust funds; retain cost-of-living amount.
(1) To offset increases in the cost of living as the same may affect the trust accounts, the pre-need seller shall compute each year the total amount of the trust principal of each trust account determined as of December 31 of the immediately preceding year, and then multiply such amount by the percentage increase in the National Consumer Price Index for such year. The amount so determined shall be the amount of the current year's income that is required to be retained in trust by the trustee. Such amount is then considered to be trust principal and shall be retained before any income may be distributed as provided in subsection (1) of section 12-1113.
(2) If there is insufficient income in any given year to fully fund the amount required to be retained pursuant to subsection (1) of this section:
(a) As much of the required amount as possible shall be retained;
(b) The shortage shall be recouped from the income in subsequent years before such income may be distributed as provided in subsection (1) of section 12-1113; and
(c) The calculation required under subsection (1) of this section for subsequent years shall be computed as though the full amount required to be retained for each year had been retained.
(3) If publication of the National Consumer Price Index is discontinued, the director shall select a comparable index for the purposes of determining such percentage increase in the cost of living and notify all licensed pre-need sellers of the index selected.
Source
Laws 1986, LB 643, § 14;
Laws 2017, LB239, § 2.