Title Minnesota Statutes, Minnesota Statutes

306.46 DEPOSIT OF AND INTEREST ON COUNTY FUND. For the purpose of the deposit required by section 306.45 and except as otherwise provided, the fund must be treated as other funds in the county treasury and draw at least the rate of interest paid on the funds of the county deposit…

306.47 DEPOSITORY FOR COUNTY FUND; BOND. The county cemetery fund must be deposited in a depository designated by the county board, in the name of the county and at the highest rate of interest that the depository will pay on the fund. The bond or security given to the county by …

306.48 INVESTMENT OF COUNTY CEMETERY FUND. If required by a petition of at least two-thirds of the boards of directors of the cemeteries in a county requesting action, the board of county commissioners shall, with the approval of the county attorney, invest all or a part of the c…

306.49 ACCOUNTS KEPT BY AUDITOR. The auditor of any county in which the board of directors of a cemetery is acting under sections 306.41 to 306.54 shall keep an account of the funds deposited in the county treasury. The auditor shall credit to the permanent fund of each cemetery …

306.50 ANNUAL REPORT BY SECRETARY; DEPOSIT OF EXCESS INTEREST. On or before February 1 of each year, the clerk or secretary of the board of directors of each cemetery referred to in section 306.49 shall file with the county auditor a report showing in detail the amount expended o…

306.51 INTEREST ON COUNTY FUND, APPORTIONMENT. On or before March 1 of each year, the county auditor shall apportion the interest from the county cemetery fund that has been collected by the county treasurer during the year to each cemetery with a permanent fund in the proportion…

306.52 REPORT BY AUDITOR TO SECRETARY. Immediately after the apportionment required by section 306.51 the county auditor shall report to the secretary of the cemetery the apportionment of interest due the cemetery. The auditor shall also give the secretary a statement of the tota…

306.53 INTEREST PAID TO TREASURER OF BOARD. On and after March 1 of each year, if the board of each cemetery has made its report and deposited the excess of interest as required by section 306.50, the county treasurer, under the warrant of the county auditor, shall pay to the tre…

306.54 AUDIT OF COUNTY FUND. The first time in each year that the county board of a county governed by sections 306.41 to 306.54 examines and audits the accounts, books, and vouchers of the treasurer of the county, it shall examine the county cemetery fund of the county. A statem…

306.55 ASSESSMENTS LEVIED FOR LOT CARE; ENFORCEMENT. When assessments are levied by a cemetery association authorized to levy assessments by its articles of incorporation, bylaws, or otherwise for the care, upkeep, and maintenance of any lot or lots in the cemetery and remain unp…

306.56 FUND FOR PERPETUAL CARE OF GRAVES SET ASIDE BY COURT. Any court having jurisdiction of the estate of a deceased person may, before its final distribution, order set aside from the estate the reasonable and uniform amount determined by the governing board of the cemetery in…

306.57 APPLICATION. Section 306.56 does not apply to a cemetery association or other governing board in a city of the first class, nor to such an association or board that has included the cost of perpetual maintenance of graves in the price of its cemetery lots. The section also…

306.58 REORGANIZATION OF CERTAIN ASSOCIATIONS. A cemetery association organized before or after March 1, 1986, that does not have a capital stock may reorganize in the manner prescribed in section 306.59 if the association has acquired a burial site and sold lots in it and if the…

306.59 NOTICE FOR MEETING OF LOT OWNERS. Any three lot owners in the cemetery may issue a notice signed by them that a meeting will be held at a time and place designated in the notice, in the town or statutory city nearest the cemetery site, for the purpose of reorganizing the a…

306.60 MEETING AND ELECTION OF OFFICERS. The meeting must be held at the time and place mentioned in the notice. Any owner of one or more lots in the cemetery may be present in person or by proxy and is entitled to one vote at that and all subsequent meetings of the association. …

306.61 CERTIFICATE; RECORD; EFFECT. Within five days after the meeting is held, the chair and the secretary of the meeting shall prepare a certificate that recites the existence of the facts mentioned in section 306.58. It must also state that the meeting was held, giving the nam…

306.62 POWERS AND DUTIES OF OFFICERS. As soon as the certificate is recorded under section 306.61, the officers elected at the meeting under section 306.60 may convey and execute deeds for lots in the cemetery for cemetery purposes, and have the same powers and duties and are sub…

306.63 SALE OF CERTAIN REAL ESTATE. Any cemetery corporation incorporated under state law before April 19, 1911, may sell and convey, for other than burial or cemetery purposes, any real estate lawfully acquired by it that is not suitable for cemetery purposes and that has not be…

306.64 REAL ESTATE, WHEN SOLD. Any public cemetery corporation incorporated under state law before or after April 23, 1913, that has acquired more than 100 acres of land may sell and convey, for other than burial or cemetery purposes, any real estate in excess of that 100 acres. …

306.65 PLATS FILED, CITIES OF OVER 50,000. If a cemetery corporation organized under state law maintains a cemetery of more than 80 acres in a city in this state with a population of more than 50,000, the corporation shall file in the office of the county recorder of the county i…

306.66 SUBDIVISION OR REARRANGEMENT OF CEMETERIES. The cemetery corporation mentioned in section 306.65 may from time to time subdivide or rearrange its cemetery as necessary in the conduct of the business, but no plat of the subdivision or rearrangement may interfere with the ri…

306.67 APPLICATION. Sections 306.65 and 306.66 do not apply to cities with charters adopted under the Minnesota Constitution. History: (7601-3) 1911 c 129 s 3; 1988 c 469 art 5 s 1

306.68 REORGANIZATION OF CERTAIN ASSOCIATIONS. § Subdivision 1.Authorization. A cemetery association organized under state law before April 25, 1913, that does not have a capital stock and that has acquired a burial site and sold lots from it may reorganize as provided in subdivi…

306.69 CERTAIN CORPORATIONS MAY AMEND ARTICLES. The board of trustees, board of administration, or other governing body of a religious corporation that has established and is maintaining a cemetery of more than five acres in any county of this state with a population of at least …

306.70 CERTIFICATE OF AMENDED ARTICLES TO BE RECORDED. The board of trustees or other governing body of the religious corporation shall include the resolution in a certificate executed and acknowledged by the corporation's president and secretary or other presiding and recording …

306.71 RIGHT AND DUTIES AFTER AMENDMENT. A religious corporation amending its certificates or articles of incorporation under sections 306.69 to 306.72 and providing for the management and conduct of its cemetery as provided in those sections, is then considered to be a private c…

306.72 ASSOCIATION, HOW GOVERNED. A religious corporation amending its certificates or articles of incorporation under sections 306.69 to 306.72 and establishing a permanent care and improvement fund is, as to that fund, subject to sections 306.76 to 306.85 to the extent that tho…

306.73 AMENDMENT OF ARTICLES OF INCORPORATION. The board of trustees of a cemetery association organized under state law that has established and is maintaining a public cemetery in this state may, by resolution adopted by at least a two-thirds vote of its members at any authoriz…

306.74 CERTIFICATE OF AMENDMENT. The trustees shall include the resolution in a certificate executed and acknowledged by its president and secretary or other presiding and recording officers, under the corporate seal of the corporation. The certificate must be recorded in the off…

306.75 APPLICATION. Sections 306.73 to 306.75 also apply to the cemetery associations mentioned in section 306.73 maintaining cemeteries in cities existing under a charter framed according to the Minnesota Constitution. However, those sections do not apply to private cemeteries n…

306.76 PERMANENT CARE AND IMPROVEMENT FUND MAINTAINED BY CERTAIN ASSOCIATIONS. Every cemetery association organized under state law that maintains a public cemetery in or adjacent to a city with a population of more than 50,000, shall provide for the establishment of a permanent …

306.761 PERMANENT CARE AND IMPROVEMENT FUNDS. § Subdivision 1.Notice. A cemetery association operating a cemetery larger than ten acres shall establish a permanent care and improvement fund. All cemetery associations operating a cemetery larger than ten acres and having a permane…

306.762 PERMANENT RETENTION OF RECORDS. § Subdivision 1.Required records. Any cemetery association and any person, firm, partnership, association, and corporation owning or operating a mausoleum or columbarium, or constructing or selling space in a mausoleum or columbarium to be …

306.77 APPOINTMENT OF TRUST COMPANY. The board of trustees of an association mentioned in section 306.76 shall, by a resolution adopted by a vote of at least two-thirds of its members, appoint one or more trust companies organized under state law, or a board consisting of at leas…

306.773 INVESTMENT OF FUND OF CEMETERY ASSOCIATIONS. § Subdivision 1.Authorization. Every cemetery association organized under state law that provides for a permanent care and improvement fund administered by one or more trust companies acting as trustees of the fund under sectio…

306.78 PERCENTAGE OF SALE OF LOTS AND MAUSOLEUMS PAID INTO FUND; OTHER ADDITIONS TO FUND. Each cemetery association creating a permanent care and improvement fund under section 306.77 shall take for its cemetery fund at least 20 percent of the proceeds of all sales of cemetery lo…

306.79 PRINCIPAL INVIOLATE; INVESTED IN CERTAIN SECURITIES. The principal of a permanent care and improvement fund created under section 306.76 must forever remain intact and invested by the trustees only in the same class of securities in which savings banks are authorized by th…

306.80 TRUST COMPANY TO MAKE ANNUAL REPORT. A trust company or board of trustees acting as trustees under sections 306.76, 306.77, 306.78, 306.79, and this section shall on the first day of each year make a complete written report to the association of the condition and state of …

306.81 DISPOSITION OF PROPERTY TO SUCCESSOR TRUSTEE. Upon the revocation of the appointment, resignation, or removal of any sole trustee or individual appointed under section 306.77, the board of trustees of the association shall promptly appoint a successor. The resigning or rem…

306.82 POWER OF COURT TO REMOVE TRUSTEE OR COMPEL ACCOUNTING. The district court for the judicial district in which the trust estate is located has the power, for good cause shown, upon the application of one or more trustees of the association or of any other interested party, t…

306.83 APPLICATION TO CERTAIN ASSOCIATIONS. Every cemetery association mentioned in section 306.76, that has established a permanent care and improvement fund under any law of this state before December 31, 1927, is subject to sections 306.76 to 306.85. History: (7621) 1917 c 95 …

306.84 CERTAIN SECTIONS NOT APPLICABLE. Sections 306.31 to 306.39 do not apply to cemetery associations mentioned in section 306.76. History: (7622) 1917 c 95 s 9; 1988 c 469 art 5 s 1

306.85 APPLICATION. Sections 306.76 to 306.85 apply to cemetery associations mentioned in section 306.76 maintaining those cemeteries in cities existing under a charter framed under the Minnesota Constitution. The governing body of a corporate public cemetery association wishing …

306.851 PUBLIC CEMETERIES FOR THE POOR. A public cemetery association organized under the laws of Minnesota for the purpose of providing free burial for the poor and not for purposes of profit, which has been in existence for over 25 years before March 22, 1947, is exempt from se…

306.86 CONVEYANCES OF CEMETERY LOTS AND LANDS TO HOLDING CORPORATIONS LEGALIZED; RECONVEYANCE TO CITIES OF FIRST CLASS FOR CEMETERY PURPOSES. A deed or other instrument of conveyance of a right, title, or interest in any cemetery land or lot in a cemetery in this state executed b…

306.87 DEFINITIONS. § Subdivision 1.Applicability. Unless the language or context clearly indicates that a different meaning is intended, the following definitions apply to this chapter. § Subd. 2.Associates. "Associates" means the original incorporators and their successors. § S…