Chapter 12, CEMETERIES
129 sections in this chapter.
Neb. Rev. Stat. § 12-1001 Power to borrow money; issuance of bonds.
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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 cem…
Neb. Rev. Stat. § 12-1002 Bonds; term; interest rate; notice of election.
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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 consecut…
Neb. Rev. Stat. § 12-1003 Bond election; petition; percentage of voters required.
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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 votin…
Neb. Rev. Stat. § 12-1004 Extension of water supply to cemetery.
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Any municipality, maintaining and operating a cemetery beyond its corporate limits, may extend its water supply or water distribution system to such cemetery.
Neb. Rev. Stat. § 12-101 Wyuka Cemetery; declared a public charitable corporation; powers; trustees; appointment; terms; vacancies; reports; retirement plan reports; duties.
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(1) The cemetery in Lincoln, Nebraska, known as Wyuka Cemetery, is hereby declared to be a public charitable corporation. The general control and management of the affairs of such cemetery shall be vested in a board of three trustees until July 1, 2009, and thereafter shall be ve…
Neb. Rev. Stat. § 12-101.01 Trustee; potential conflict of interest; actions required.
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Any trustee of Wyuka Cemetery who would be required to take any action or make any decision in the discharge of his or her official duties that may cause financial benefit or detriment to him or her, a member of his or her immediate family, or a business with which he or she is a…
Neb. Rev. Stat. § 12-102 Portion under joint control of trustees and Department of Health and Human Services.
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The trustees shall subdivide, set apart and dedicate that portion of said cemetery located at Lincoln which has heretofore been used for the burial of the dead from the various state institutions and which is legally described as follows, to wit: Beginning at a point 749 feet Nor…
Neb. Rev. Stat. § 12-103 Rules and regulations; revenue; investment; treasurer; bond.
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The trustees shall have power to prescribe all needful rules and regulations for the government of said cemetery. The trustees shall set aside a part of the purchase price of each burial lot sold, for the permanent maintenance of said cemetery, to be invested in any of the invest…
Neb. Rev. Stat. § 12-104 Soldiers burial grounds; selection; acquisition; use.
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A piece or parcel of land not exceeding in extent one acre not otherwise used or appropriated, in such place and in such form as shall be selected and agreed upon between the trustees of Wyuka Cemetery and a committee to be selected by the Grand Army of the Republic of Lincoln, N…
Neb. Rev. Stat. § 12-105 Soldiers burial grounds; joint control.
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Such soldiers burial grounds shall at all times be subject to all rules and regulations of Wyuka Cemetery; all such soldiers burial grounds selected and appropriated prior to January 1, 1927, shall be under the joint control of the trustees of Wyuka Cemetery and such committee as…
Neb. Rev. Stat. § 12-1101 Act, how cited.
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Sections 12-1101 to 12-1121 shall be known and may be cited as the Burial Pre-Need Sale Act.
Neb. Rev. Stat. § 12-1102 Terms, defined.
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For purposes of the Burial Pre-Need Sale Act, unless the context otherwise requires: (1) Agent shall mean any person who acts for or on behalf of a pre-need seller in making pre-need sales; (2) Burial or funeral merchandise or services shall mean all items of real or personal pro…
Neb. Rev. Stat. § 12-1103 Pre-need sale; proceeds; trust requirements.
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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 w…
Neb. Rev. Stat. § 12-1104 Proceeds of sale; trust requirements; exclusions.
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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 up…
Neb. Rev. Stat. § 12-1105 Pre-need seller; records required.
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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 ag…
Neb. Rev. Stat. § 12-1106 Pre-need purchaser; designate irrevocable funds.
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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 regu…
Neb. Rev. Stat. § 12-1107 Trustees; acceptance of funds; conditions; powers.
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(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…
Neb. Rev. Stat. § 12-1108 Pre-need seller; license required; application; requirements; fee; renewal; records.
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(1) No pre-need seller shall make or offer to make a pre-need sale without first obtaining a license from the director. An application for such a license or a renewal of an existing license shall be made in writing, signed by the proposed pre-need seller, duly verified on forms p…
Neb. Rev. Stat. § 12-1109 Rules and regulations.
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The director may adopt and promulgate rules and regulations necessary to carry out and enforce the Burial Pre-Need Sale Act.
Neb. Rev. Stat. § 12-1110 Pre-need seller; report; requirements; fee.
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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 …
Neb. Rev. Stat. § 12-1111 Contracts; requirements; provisions.
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(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 …
Neb. Rev. Stat. § 12-1112 Act; when applicable.
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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 t…
Neb. Rev. Stat. § 12-1113 Trust funds; distributions; conditions; accumulation.
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(1) After making the calculations required by section 12-1114, any amounts exceeding trust principal, except income earned in the current calendar year, may be distributed to the pre-need seller by the trustee at the pre-need seller's request. (2) All remaining funds held in trus…
Neb. Rev. Stat. § 12-1114 Pre-need seller; trust funds; retain cost-of-living amount.
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(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 suc…
Neb. Rev. Stat. § 12-1115 Pre-need sales agent; license required; fee; failure to surrender license; penalty.
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(1) No agent shall make any pre-need sales on behalf of a pre-need seller in this state without first obtaining a license from the director. The director shall not issue such a license without requiring the proposed agent to fill out an application form stating his or her name, a…
Neb. Rev. Stat. § 12-1116 Licenses; disciplinary actions; grounds; notice; administrative fine.
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(1) The director may deny, revoke, or suspend any license of any pre-need seller or agent or may levy an administrative fine in accordance with subsection (3) of this section if the director finds that: (a) The licensee has failed to pay the license fee prescribed for such licens…
Neb. Rev. Stat. § 12-1117 Licenses; surrender; effect; reinstatement.
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(1) Any licensee may surrender any license issued by the director by delivering the license to the director with written notice of its surrender. Surrender shall not change the licensee's civil or criminal liability for acts committed prior or subsequent to the surrender of such …
Neb. Rev. Stat. § 12-1118 Violations; penalty.
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Any person who violates any provision of the Burial Pre-Need Sale Act or who makes a report required under such act which is false or fraudulent shall be guilty of a Class II misdemeanor and his or her license shall be revoked.
Neb. Rev. Stat. § 12-1119 Violations; action to enjoin.
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Whenever the director has reasonable cause to believe that any person, whether licensed or not, is violating any provision of the Burial Pre-Need Sale Act or any rule or regulation adopted and promulgated pursuant to such act, he or she may, in addition to all other actions allow…
Neb. Rev. Stat. § 12-1120 Pre-need seller; failure to perform obligations; director; powers.
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The director may collect the proceeds of any letter of credit, surety bond, or trust funds held pursuant to subdivision (2)(a) of section 12-1113 upon the failure of the pre-need seller to perform the obligations secured thereby. Thereafter, in the director's discretion, he or sh…
Neb. Rev. Stat. § 12-1121 Trust; validity.
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No trust created or any interest in such trust shall be invalidated by any existing law or rule against perpetuities, accumulations, or suspension of the power of alienation, and such trust and any interest may continue for such time as may be necessary to accomplish the purposes…
Neb. Rev. Stat. § 12-1201 Act, how cited.
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Sections 12-1201 to 12-1212 shall be known and may be cited as the Unmarked Human Burial Sites and Skeletal Remains Protection Act.
Neb. Rev. Stat. § 12-1202 Legislative findings and declarations.
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The Legislature hereby finds and declares that: (1) Human burial sites which do not presently resemble well-tended and well-marked cemeteries are subject to a higher degree of vandalism and inadvertent destruction than well-tended and well-marked cemeteries; (2) Although existing…
Neb. Rev. Stat. § 12-1203 Purposes of act.
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The purposes of the Unmarked Human Burial Sites and Skeletal Remains Protection Act shall be to: (1) Assure that all human burials are accorded equal treatment and respect for human dignity without reference to ethnic origins, cultural backgrounds, or religious affiliations by pr…
Neb. Rev. Stat. § 12-1204 Terms, defined.
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For purposes of the Unmarked Human Burial Sites and Skeletal Remains Protection Act: (1) Burial goods shall mean any item or items reasonably believed to have been intentionally placed with the human skeletal remains of an individual at the time of burial and which can be traced …
Neb. Rev. Stat. § 12-1205 Person discovering remains or goods; duties; violation; penalty.
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(1) Any person who encounters or discovers human skeletal remains or burial goods associated with an unmarked human burial in or on the ground shall immediately cease any activity which may cause further disturbance of the unmarked human burial and shall within forty-eight hours …
Neb. Rev. Stat. § 12-1206 Discovery of remains or goods; law enforcement officer; notice.
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A law enforcement officer who receives notification pursuant to section 12-1205 shall promptly notify the landowner on whose property the human skeletal remains or burial goods were discovered, the county attorney, and the society.
Neb. Rev. Stat. § 12-1207 Discovery of remains or goods; county attorney; duties.
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Upon notification pursuant to section 12-1206, the county attorney shall determine whether the human skeletal remains are associated with or suspected of association with any crime and, if a determination of prosecutable criminal activity is made, shall retain custody of the rema…
Neb. Rev. Stat. § 12-1208 Discovery of remains or goods; society; duties.
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(1) Upon notification pursuant to section 12-1206, the society shall promptly assist in examining the discovered material to attempt to determine its origin and identity. (2) If the society finds that the discovered human skeletal remains or burial goods are of non-American-India…
Neb. Rev. Stat. § 12-1209 Entity possessing or controlling remains or goods on August 25, 1989; duties.
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Notwithstanding any other provision of Nebraska law, any institution, agency, organization, or other entity in this state which receives funding or official recognition from the state or any of its political subdivisions and which has in its possession or control on August 25, 19…
Neb. Rev. Stat. § 12-1210 Entity possessing or controlling remains or goods; request for return; duties.
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Any institution, agency, organization, or other entity in this state which receives a request for the return of human skeletal remains or burial goods under the Unmarked Human Burial Sites and Skeletal Remains Protection Act shall, at least ninety days prior to the date for retur…
Neb. Rev. Stat. § 12-1211 Dispute; resolution; procedure.
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Whenever a dispute arises with regard to the disposition of human skeletal remains or burial goods pursuant to the Unmarked Human Burial Sites and Skeletal Remains Protection Act, the procedure set forth in this section shall be the exclusive remedy available to the aggrieved par…
Neb. Rev. Stat. § 12-1212 Civil action; statute of limitation; recovery; attorney's fees.
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(1) Any person, Indian tribe, or Indian tribal member shall have a civil cause of action against any person alleged to have intentionally violated the Unmarked Human Burial Sites and Skeletal Remains Protection Act or section 28-1301. The action shall be brought within two years …
Neb. Rev. Stat. § 12-1301 Director of Veterans' Affairs; state veteran cemetery system; powers and duties; Veteran Cemetery Construction Fund; Nebraska Veteran Cemetery System Endowment Fund; Nebraska Veteran Cemetery System Operation Fund; created; use; investment.
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(1)(a) The Director of Veterans' Affairs shall establish and operate a state veteran cemetery system. The system shall consist of a facility in the city of Grand Island, subject to subdivision (b) of this subsection, and may include a facility in Box Butte County. The director ma…
Neb. Rev. Stat. § 12-1401 Statewide Cemetery Registry; established and maintained.
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(1) The Nebraska State Historical Society shall establish and maintain the Statewide Cemetery Registry. The registry shall be located in the office of the Nebraska State Historical Society and shall be made available to the public. The purpose of the registry is to provide a cent…
Neb. Rev. Stat. § 12-201 Condemnation; conditions; procedure.
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Any incorporated city or village, any incorporated cemetery association, and any religious or church parish exercising ownership or control over any existing cemetery or burial ground may secure additional lands adjoining for cemetery and burial purposes in the manner hereinafter…
Neb. Rev. Stat. § 12-301 Endowments authorized.
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Any person or corporation, private or municipal, or the state, any city, any county or subdivision thereof, owning or managing any cemetery, mausoleum or burial place in this state, is hereby authorized and empowered to receive by gift, grant, deed of conveyance, bequest or devis…
Neb. Rev. Stat. § 12-302 Endowments; exemption from taxation and certain claims.
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Such endowment funds or property shall be exempt from all taxation, attachment, execution and claims whatsoever except for labor and material furnished in the performance of the purposes of the endowment.
Neb. Rev. Stat. § 12-401 Cemetery board; members; appointment; terms; vacancies.
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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, a…
Neb. Rev. Stat. § 12-402 Cemetery fund; disbursement; tax levy; limit; collection; perpetual fund; use authorized.
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(1) The mayor and council or the board of trustees, for the purpose of defraying the cost of the care, management, improvement, beautifying, and welfare of such cemeteries and the inhabitants thereof, may each year levy a tax not exceeding five and two-tenths cents on each one hu…