Chapter 12 — CEMETERIES
153 sections in this chapter.
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…
Neb. Rev. Stat. § 12-403 Cemetery board; officers; employees.
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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.
Neb. Rev. Stat. § 12-501 Formation; trustees; election; notice; clerk; right to establish cemetery limited.
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(1) For purposes of sections 12-501 to 12-532, cemetery association means an association formed under such sections. (2) Every cemetery, other than those owned, operated, and maintained by the state, by towns, villages, and cities, by churches, by public charitable corporations, …
Neb. Rev. Stat. § 12-502 Formation; record of proceedings; certification; effect; certified transcript as evidence; duty of county clerk; fees.
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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…
Neb. Rev. Stat. § 12-503 Trustees; perpetual succession; general powers; service of process.
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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 servic…
Neb. Rev. Stat. § 12-504 General powers.
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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 me…
Neb. Rev. Stat. § 12-505 Lots; resale or reclamation; conditions; notice; requirements.
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(1) If the purchase price, or any portion thereof, of any lot or subdivision of a lot shall remain unpaid for three years or more, or if the general assessments, annual care assessments, or other levies or charges made by such association shall remain unpaid on any lot or subdivi…
Neb. Rev. Stat. § 12-506 Real estate; power to acquire; exemption from taxation and legal process; revenue; disbursement.
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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 …
Neb. Rev. Stat. § 12-507 Debts; power to contract; limitations.
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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 con…
Neb. Rev. Stat. § 12-508 Lots; receptacles; sale; power to regulate.
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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.
Neb. Rev. Stat. § 12-509 Perpetual care fund; power to establish; sources; investment; protection; disbursement of income; requirements.
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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 p…
Neb. Rev. Stat. § 12-510 Perpetual special care trusts; power to act as trustee; investment of funds; disbursement of income.
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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, vault…
Neb. Rev. Stat. § 12-511 Perpetual care funds; perpetual special care trusts; use; exemption from taxation and certain claims; declaration of policy.
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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 w…
Neb. Rev. Stat. § 12-512 Perpetual care funds; perpetual special care trusts; acquisition of property under; validity.
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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…
Neb. Rev. Stat. § 12-512.01 Perpetual care trust fund; trustees; duties.
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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…
Neb. Rev. Stat. § 12-512.02 Perpetual care trust fund; proceeds; investment.
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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 condit…
Neb. Rev. Stat. § 12-512.03 Perpetual care trust fund; trustees; qualifications; appointment; bond.
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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 co…
Neb. Rev. Stat. § 12-512.04 Perpetual care trust fund; audit; exception; filing; expense.
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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 …
Neb. Rev. Stat. § 12-512.05 Perpetual care and maintenance guarantee fund; establish; amount required.
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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 perpetua…
Neb. Rev. Stat. § 12-512.06 Perpetual care trust fund; withdrawal; when authorized; amount.
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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…
Neb. Rev. Stat. § 12-512.07 Perpetual care trust fund; violations; penalty.
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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.
Neb. Rev. Stat. § 12-512.08 Perpetual care trust fund; violations; separate offenses; what constitutes.
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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.
Repealed. Laws 1951, c. 101, § 127.
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[Repealed or reserved.]
Repealed. Laws 1951, c. 101, § 127.
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[Repealed or reserved.]
Neb. Rev. Stat. § 12-515 Real estate; acquisition by condemnation; lands subject.
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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 buri…
Neb. Rev. Stat. § 12-516 Trustees; bond; terms; approval; filing; fee; cost paid by association.
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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…
Neb. Rev. Stat. § 12-517 Lots; use; exemption from taxation and other claims.
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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 pu…
Neb. Rev. Stat. § 12-518 Lots; plat; care, improvement, adornment; annual exhibit; powers and duties of association.
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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 buil…
Repealed. Laws 1984, LB 1045, § 1.
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[Repealed or reserved.]
Neb. Rev. Stat. § 12-520 Grounds; sale on execution; taxation; partition; exemption.
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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…
Neb. Rev. Stat. § 12-521 Grounds; abandonment; sale; disposition; procedure; petition; contents; requirements.
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When any cemetery association in this state owning or having title to any real estate therein which has been used or set apart as a cemetery or a place of burial for the dead, or intended for such use, shall for any reason deem it prudent and for the best interests of the associa…
Neb. Rev. Stat. § 12-522 Grounds; abandonment; sale; notice of petition; contents; form.
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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 week…
Neb. Rev. Stat. § 12-523 Grounds; abandonment; sale; objections; reply.
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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 sa…
Neb. Rev. Stat. § 12-524 Grounds; abandonment; sale; time for hearing.
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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 …
Neb. Rev. Stat. § 12-525 Grounds; abandonment; sale; hearing; finding; decree.
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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…
Neb. Rev. Stat. § 12-526 Grounds; abandonment; sale; confirmation of sale.
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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 d…
Neb. Rev. Stat. § 12-527 Grounds; abandonment; sale; costs and expenses.
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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 belo…
Neb. Rev. Stat. § 12-528 Grounds; abandonment; sale; appeal.
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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.
Neb. Rev. Stat. § 12-529 Grounds; abandonment; sale; scope and application of law.
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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 f…
Neb. Rev. Stat. § 12-530 Transfer of cemetery to city or village; powers and duties; effect.
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(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. (…
Neb. Rev. Stat. § 12-531 Abandoned or neglected pioneer cemetery; management and operation; cemetery association; duties; map; perpetual care trust fund; duties.
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(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 h…
Neb. Rev. Stat. § 12-532 Mowing.
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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.
Neb. Rev. Stat. § 12-601 Formation; trustees; election; notice; terms; officers.
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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…
Neb. Rev. Stat. § 12-602 Formation; certificate; contents; filing; effect; certified copy as evidence; amendments to bylaws; certification; filing.
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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 authorize…
Neb. Rev. Stat. § 12-603 Powers; rights; laws governing.
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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, suc…
Neb. Rev. Stat. § 12-604 Bonds and other evidences of indebtedness; acquisition of property; contracts with members; powers; limitations.
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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…
Neb. Rev. Stat. § 12-605 Lots, receptacles; sale; limitation; exempt from taxation and other claims.
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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, attach…