United States — Nebraska
§ 12-403. Cemetery board; officers; employees.
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Cemetery board members may choose officers from among themselves and may employ laborers and assistants from outside the board when needed.
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Cemetery board members may choose officers from among themselves and may employ laborers and assistants from outside the board when needed.
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Cemetery associations may be formed by at least five qualifying individuals, and such associations must manage cemeteries not covered by the listed exceptions.
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The cemetery association clerk must file a true record of the meeting with the county clerk, and the county clerk must record it right away.
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Trustees appointed under section 12-501 have perpetual succession and can contract and sue or defend in court; the cemetery association may be served like a corporation.
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The association may set rules for member admission, the number and selection of trustees and officers, meeting times and places, and other bylaws, subject to stated limits.
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An association may sell or reclaim unused cemetery lots when certain payments have been unpaid long enough, but it must give notice and file proof of that notice.
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The association may acquire and hold up to 360 acres for cemetery use, and the land is exempt from taxation and certain legal process if used only for cemetery purposes and not for profit.
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Debts generally may not be contracted in anticipation of future receipts, except for specified grounds, avenues, and building-related purposes, and the aggregate amount is capped at $85,000.
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The association may adopt rules and regulations for handling burial lots, crypts, niches, and other places used for disposing of the dead.
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The association may create and fund a perpetual care fund, receive certain gifts and property for it, keep the fund principal separate and inviolate, invest it, and use only the income for cemetery care and maintenance.
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A cemetery association may receive and manage perpetual special care trusts for burial-related maintenance and decoration, and the trust income must be used only for that purpose.
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Perpetual care funds and perpetual special care trusts must be used only for cemetery purposes and follow association rules.
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Contributions to perpetual care funds are not invalid just because beneficiaries are indefinite or uncertain, and the funds are also protected from invalidity under perpetuities and alienation rules.
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Every cemetery association must provide for and select trustees who are not officers or members of the association.
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The cemetery association must put at least $100 from each cemetery lot sold into the perpetual care trust fund, and pay contract-sale proceeds to the fund as specified. The trustees must invest the money under the same rules as trust funds under section 30-3201.
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The perpetual care trust fund must have qualifying trustees, and if individual trustees are chosen, they must post a corporate surety bond of at least $1,000.
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Each year, the trustees of a perpetual care trust fund must get the fund audited by a certified public accountant, unless section 12-531 says otherwise.
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A cemetery association must set up a perpetual care and maintenance guarantee fund of at least $2,500 in cash before selling or disposing of interment spaces or lots.
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A cemetery’s initial perpetual care fund must stay in irrevocable trust form until it reaches $25,000, after which withdrawals are allowed under the stated formula.
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Violating sections 12-512.01 to 12-512.08 is a Class IV misdemeanor.