CEMETERIES

Neb. Rev. Stat. ch. 12

in effect

Neb. Rev. Stat. § 12-101 Wyuka Cemetery; declared a public charitable corporation; powers; trustees; appointment; terms; vacancies; reports; retirement plan reports; duties.

12-101. Wyuka Cemetery; declared a public charitable corporation; powers; trustees; appointment; terms; vacancies; reports; retirement plan reports; duties. (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 vested in a board of five trustees. The trustees shall serve without compensation and shall be a body corporate to be known as Wyuka Cemetery, with power to sue and be sued, to contract and to be contracted with, and to acquire, hold, and convey both real and personal property for all purposes consistent with the provisions of sections 12-101 to 12-105, and shall have the power of eminent domain to be exercised in the manner provided in section 12-201. (2) The trustees of Wyuka Cemetery shall have the power, by resolution duly adopted by a majority vote, to authorize one of their number to sign a petition for paving, repaving, curbing, recurbing, grading, changing grading, guttering, resurfacing, relaying existing pavement, or otherwise improving any street, streets, alley, alleys, or public ways or grounds abutting cemetery property. When such improvements have been ordered, the trustees shall pay, from funds of the cemetery, such special taxes or assessments as may be properly determined. (3) The trustees of Wyuka Cemetery shall be appointed by the Governor of the State of Nebraska at the expiration of each trustee's term of office. The two trustees appointed for their initial terms of office beginning July 1, 2009, shall be appointed by the Governor to serve a five-year term and a six-year term, respectively. Thereafter, each of the five trustees shall be appointed by the Governor for a term of six years. In the event of a vacancy occurring among the members of the board, the vacancy shall be filled by appointment by the Governor, and such appointment shall continue for the unexpired term. (4) The board of trustees of Wyuka Cemetery shall file with the Auditor of Public Accounts, on or before the second Tuesday in June of each year, an itemized report of all the receipts and expenditures in connection with its management and control of the cemetery. (5) The trustees of Wyuka Cemetery shall have the power to provide, in their discretion, retirement benefits for present and future employees of the cemetery, and to establish, participate in, and administer plans for the benefit of its employees or its employees and their dependents, which may provide disability, hospitalization, medical, surgical, accident, sickness and life insurance coverage, or any one or more coverages, and which shall be purchased from a corporation or corporations authorized and licensed by the Department of Insurance. (6) Beginning December 31, 1998, through December 31, 2017: (a) The trustees shall file with the Public Employees Retirement Board an annual report on each retirement plan established pursuant to this section and section 401(a) of the Internal Revenue Code and shall submit copies of such report to the Auditor of Public Accounts. The Auditor of Public Accounts may prepare a review of such report pursuant to section 84-304.02 but is not required to do so. The annual report shall be in a form prescribed by the Public Employees Retirement Board and shall contain the following information for each such retirement plan: (i) The number of persons participating in the retirement plan; (ii) The contribution rates of participants in the plan; (iii) Plan assets and liabilities; (iv) The names and positions of persons administering the plan; (v) The names and positions of persons investing plan assets; (vi) The form and nature of investments; (vii) For each defined contribution plan, a full description of investment policies and options available to plan participants; and (viii) For each defined benefit plan, the levels of benefits of participants in the plan, the number of members who are eligible for a benefit, and the total present value of such members' benefits, as well as the funding sources which will pay for such benefits. If a plan contains no current active participants, the trustees may file in place of such report a statement with the Public Employees Retirement Board indicating the number of retirees still drawing benefits, and the sources and amount of funding for such benefits; and (b) If such retirement plan is a defined benefit plan which was open to new members on January 1, 2004, in addition to the reports required by section 13-2402, the trustees shall cause to be prepared an annual report and shall file the same with the Public Employees Retirement Board and the Nebraska Retirement Systems Committee of the Legislature and submit to the Auditor of Public Accounts a copy of such report. The Auditor of Public Accounts may prepare a review of such report pursuant to section 84-304.02 but is not required to do so. If the trustees do not submit a copy of the report to the Auditor of Public Accounts within six months after the end of the plan year, the Auditor of Public Accounts may audit, or cause to be audited, Wyuka Cemetery. All costs of the audit shall be paid by Wyuka Cemetery. The report shall consist of a full actuarial analysis of each such retirement plan established pursuant to this section. The analysis shall be prepared by an independent private organization or public entity employing actuaries who are members in good standing of the American Academy of Actuaries, and which organization or entity has demonstrated expertise to perform this type of analysis and is unrelated to any organization offering investment advice or which provides investment management services to the retirement plan. The report to the Nebraska Retirement Systems Committee shall be submitted electronically. Laws 1927, c. 197, § 1, p. 560; C.S.1929, § 13-101; R.S.1943, § 12-101; Laws 1953, c. 15, § 1, p. 81; Laws 1959, c. 28, § 1, p. 179; Laws 1967, c. 38, § 1, p. 167; Laws 1998, LB 1191, § 3; Laws 1999, LB 795, § 2; Laws 2009, LB498, § 1; Laws 2011, LB252, § 1; Laws 2011, LB474, § 2; Laws 2014, LB759, § 3; Laws 2017, LB415, § 2.

Neb. Rev. Stat. § 12-101.01 Trustee; potential conflict of interest; actions required.

12-101.01. Trustee; potential conflict of interest; actions required. 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 associated, which is distinguishable from the effects of such action on the public generally or a broad segment of the public, shall take the following actions as soon as he or she is aware of such potential conflict or should reasonably be aware of such potential conflict, whichever is sooner: (1) Prepare a written statement describing the matter requiring action or decision and the nature of the potential conflict; (2) Deliver a copy of the statement to the person in charge of keeping records for the board of trustees of Wyuka Cemetery who shall enter the statement onto the public records of the board of trustees; and (3) Abstain from participating or voting on the matter in which the trustee has a conflict of interest. Laws 2009, LB498, § 2.

Neb. Rev. Stat. § 12-102 Portion under joint control of trustees and Department of Health and Human Services.

12-102. Portion under joint control of trustees and Department of Health and Human Services. 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 North and 392 feet East of the S.W. corner of the E 1/2 of the SE 1/4 of Section 19, T. 10, N.R. 7, E. 6th P.M. which is 46 1/2 feet North of the S.W. corner of lot 2911 in burial Section No. 9 in Wyuka Cemetery, thence North 75 feet to the N.W. corner of the Home for the Friendless Plot, according to the original plat of said cemetery, thence on a curve through an arc of 58 degrees 25′ having a radius of 128 feet, the center of which is 183 feet North and 60 feet East of the place of beginning, to a point 77 feet North and 126 feet East of the place of beginning, and thence on a curve through an arc of 81 degrees 06′ having a radius of 100 feet the center of which is 17 feet South and 163 feet East of the place of beginning, to a point at the East end of the Home for the Friendless Plot aforesaid, which is 37 1/2 feet North and 250 feet East of the place of beginning; thence on a curve through an arc of 81 degrees 06′ having a radius of 100 feet the center of which is 88 feet North and 165 feet East of the place of beginning to a point 3 feet South and 125 feet East, of the place of beginning; thence on a curve through an arc of 58 degrees 25′ having a radius of 128 feet the center of which is 107 feet South and 57 feet East of the place of beginning, to the place of beginning, containing 15,835 square feet, or 0.36 acres, situated in Lancaster County, Nebraska. The part so set aside and dedicated shall be under the joint control of the trustees of Wyuka Cemetery and the Department of Health and Human Services. Laws 1927, c. 197, § 2, p. 561; C.S.1929, § 13-102; R.S.1943, § 12-102; Laws 1996, LB 1044, § 46.

Neb. Rev. Stat. § 12-103 Rules and regulations; revenue; investment; treasurer; bond.

12-103. Rules and regulations; revenue; investment; treasurer; bond. 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 investments authorized by the provisions of section 30-3201. No part of the principal of this fund shall be used except for investment purposes as aforesaid. Each investment shall be approved by the unanimous vote of the board of trustees and entered upon the records of Wyuka Cemetery. The trustees shall appoint a treasurer to have custody of its funds who shall give a surety company bond in a sum not less than the amount of cash in his hands, conditioned for the safekeeping of such funds. Laws 1927, c. 197, § 3, p. 561; C.S.1929, § 13-103; R.S.1943, § 12-103; Laws 1953, c. 16, § 1, p. 83.

Neb. Rev. Stat. § 12-104 Soldiers burial grounds; selection; acquisition; use.

12-104. Soldiers burial grounds; selection; acquisition; use. 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, Nebraska, is hereby appropriated and dedicated to the use and for the purpose of a soldiers burial ground. Such ground shall be selected in the manner described in this section, out of the South Half of the East Half of the Southeast Quarter of Section Nineteen, Township Ten, Range Seven East of the Sixth P.M., otherwise known as Wyuka Cemetery, and such plot of ground shall be used for the burial of all discharged or separated soldiers, sailors, marines, and army nurses, as they or their friends shall desire to bury therein, together with such members of their immediate families as the committee from the Grand Army of the Republic shall direct. The trustees of Wyuka Cemetery may appropriate and dedicate for the use and purpose of soldiers burial grounds such other pieces or parcels of ground in Wyuka Cemetery, acquired by the cemetery, as may in the opinion of such trustees be proper and sufficient. Such pieces or parcels of ground so appropriated and dedicated shall be used for the burial of all discharged or separated soldiers, sailors, marines, and army nurses who served in the army or navy of the United States in any war, together with such members of their immediate families as shall be selected by William Lewis Camp of Lincoln, Nebraska, of the United Spanish War Veterans, by Lincoln Post No. 3 of the Department of Nebraska of the American Legion, or by the Lincoln, Nebraska, camp, post, or other local body of any other national organization of war veterans, to be designated by the trustees of Wyuka Cemetery, which admits all discharged or separated soldiers, sailors, marines, and nurses who served in any war of the United States without limitation as to the branch, time, or place of service, or the sex, color, nativity, or religion of the member. Laws 1927, c. 197, § 4, p. 562; C.S.1929, § 13-104; R.S.1943, § 12-104; Laws 2005, LB 54, § 1.

Neb. Rev. Stat. § 12-105 Soldiers burial grounds; joint control.

12-105. Soldiers burial grounds; joint control. 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 shall be designated by the Lincoln, Nebraska, post of the Grand Army of the Republic, so long as there shall be a post of the Grand Army of the Republic in Lincoln, Nebraska; and all such soldiers burial grounds selected and appropriated on or after January 1, 1927, shall be under the joint control of the trustees of Wyuka Cemetery and of such officers or committees as shall be from time to time appointed for that purpose by William Lewis Camp of United Spanish War Veterans, by Lincoln Post No. 3, American Legion, Department of Nebraska, and by such other war veterans local body as shall hereafter be designated by the trustees as provided in section 12-104. Laws 1927, c. 197, § 5, p. 563; C.S.1929, § 13-105; R.S.1943, § 12-105.

Neb. Rev. Stat. § 12-201 Condemnation; conditions; procedure.

12-201. Condemnation; conditions; procedure. 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 set forth. Whenever it shall become necessary to enlarge any such cemetery grounds by adding thereto lands adjoining the same and the owner or owners of such lands will not or cannot sell and convey the same to the city or village, cemetery association or parish, or where the owner or owners and the authorities controlling such cemetery cannot agree upon the price to be paid for such land so needed for cemetery extension, such land may be acquired by the exercise of the power of eminent domain. The procedure to condemn property shall be exercised as set forth in sections 76-704 to 76-724. Laws 1915, c. 172, § 1, p. 357; C.S.1922, § 414; C.S.1929, § 13-201; R.S.1943, § 12-201; Laws 1951, c. 101, § 31, p. 460.

Neb. Rev. Stat. § 12-301 Endowments authorized.

12-301. Endowments authorized. 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 devise, money, stocks, bonds, or other valuable income-producing personal property, or any real estate, from any person, firm or corporation, for the purpose of endowing such cemetery, mausoleum, or burial place with a permanent fund, for any lawful purpose, the income from which shall be used for the exclusive benefits and purposes, and in the manner designated by the endower. Laws 1915, c. 173, § 1, p. 357; C.S.1922, § 415; C.S.1929, § 13-301; R.S.1943, § 12-301.

Neb. Rev. Stat. § 12-302 Endowments; exemption from taxation and certain claims.

12-302. Endowments; exemption from taxation and certain claims. 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. Laws 1915, c. 173, § 1, p. 357; C.S.1922, § 415; C.S.1929, § 13-301; R.S.1943, § 12-302.

Neb. Rev. Stat. § 12-401 Cemetery board; members; appointment; terms; vacancies.

12-401. Cemetery board; members; appointment; terms; vacancies. 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, and the chairperson of the board of trustees of any village, by and with the consent of the village board or a majority thereof, may appoint a board of not fewer than three nor more than six members, to be known as the cemetery board, from among the citizens at large of such city, or from among the citizens at large from the county or counties in which the village is located for such village, who shall serve without pay and shall have entire control and management of any cemetery belonging to such city or village. Neither the mayor nor any member of the council nor the chairperson nor any member of the village board of trustees may be a member of the cemetery board. At the time of establishing such cemetery board, approximately one-third of the members shall be appointed for a term of one year, one-third for a term of two years, and one-third for a term of three years, and thereafter members shall be appointed for terms of three years. Vacancies in the membership of the board other than through the expiration of a term shall be filled for the unexpired portion of the term. Laws 1917, c. 207, § 1, p. 496; C.S.1922, § 4492; C.S.1929, § 13-401; R.S.1943, § 12-401; Laws 2008, LB995, § 1; Laws 2017, LB113, § 2; Laws 2017, LB463, § 1.

Neb. Rev. Stat. § 12-402 Cemetery fund; disbursement; tax levy; limit; collection; perpetual fund; use authorized.

12-402. Cemetery fund; disbursement; tax levy; limit; collection; perpetual fund; use authorized. (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 hundred dollars upon the taxable value of all the taxable property in such city or village subject to taxation for general purposes. The tax shall be collected and paid to the city or village as taxes for general purposes are collected and paid to the city or village. All taxes collected for this purpose shall constitute and be known as the cemetery fund and shall be used for the general care, management, improvement, beautifying, and welfare of such cemetery and the inhabitants thereof. Warrants upon this fund shall be drawn by the cemetery board and shall be paid by the city or village treasurer. The city council or the board of trustees may issue a warrant from the cemetery fund if a payment is due and the cemetery board is not scheduled to meet prior to such due date to authorize the warrant. (2) The mayor and council or the board of trustees may set aside the proceeds of the sale of lots as a perpetual fund to be invested as provided by ordinance. The income from the fund may be used for the general care, management, maintenance, improvement, beautifying, and welfare of the cemetery. The principal of the perpetual fund may be used for the general care, management, maintenance, improvement, beautifying, and welfare of the cemetery as long as no more than twenty percent of the principal is so used in any fiscal year and no more than forty percent of the principal is so used in any period of ten consecutive fiscal years. The principal of the perpetual fund may also be used for the purchase and development of additional land to be used for cemetery purposes as long as no more than twenty-five percent of the principal is so used in any fiscal year and no more than thirty-five percent of the principal is so used in any period of ten consecutive fiscal years. (3) The mayor and council or the board of trustees may receive money by donation, bequest, or otherwise for credit to the perpetual fund to be invested as provided by ordinance or as conditioned by the donor. The income therefrom may be used for the general care, management, maintenance, improvement, beautifying, and welfare of the cemetery as the donor may designate. The principal therefrom may be used for the general care, management, maintenance, improvement, beautifying, and welfare of the cemetery as the donor may designate as long as no more than twenty percent of the principal is so used in any fiscal year and no more than forty percent of the principal is so used in any period of ten consecutive fiscal years. The principal therefrom may also be used for the purchase and development of additional land to be used for cemetery purposes as the donor may designate as long as no more than twenty-five percent of the principal is so used in any fiscal year and no more than thirty-five percent of the principal is so used in any period of ten consecutive fiscal years. (4) This section does not limit the use of any money that comes to the city or village by donation, bequest, or otherwise that is not designated to be credited to the perpetual fund or that allows greater use for purchase or development of additional land to be used for cemetery purposes. Laws 1917, c. 207, § 2, p. 496; C.S.1922, § 4493; C.S.1929, § 13-402; R.S.1943, § 12-402; Laws 1953, c. 17, § 1, p. 84; Laws 1979, LB 187, § 26; Laws 1992, LB 719A, § 24; Laws 2005, LB 262, § 1; Laws 2008, LB995, § 2; Laws 2009, LB500, § 1.

Neb. Rev. Stat. § 12-403 Cemetery board; officers; employees.

12-403. Cemetery board; officers; employees. 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. Laws 1917, c. 207, § 3, p. 497; C.S.1922, § 4494; C.S.1929, § 13-403; R.S.1943, § 12-403.

Neb. Rev. Stat. § 12-501 Formation; trustees; election; notice; clerk; right to establish cemetery limited.

12-501. Formation; trustees; election; notice; clerk; right to establish cemetery limited. (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, by cemetery districts, and by fraternal and benevolent societies, shall be owned, conducted, and managed by cemetery associations organized and incorporated as provided in sections 12-501 to 12-532 except as specifically provided in sections 12-530 and 12-812. (3) The establishment of a cemetery by any agency other than those enumerated in this section shall constitute a nuisance, and its operation may be enjoined at the suit of any taxpayer in the state. (4) Any number of the following individuals, not less than five, may form and organize a cemetery association: (a) A resident of the county in which the cemetery association is to be formed, (b) an owner of a lot within the cemetery for which the cemetery association is formed, and (c) any family member, including, but not limited to, a parent, spouse, sibling, child, or grandchild, of an individual buried in such cemetery. Cemetery association members shall elect at least three members to serve as trustees and one member to serve as clerk, who shall continue to serve in office at the pleasure of the association. All such elections shall take place at a meeting of four or more members of such association by a majority vote of those present. A notice for such meeting shall be published in a local newspaper, or posted in three places within the precinct or township in which the cemetery is or will be located, at least fifteen days prior to the meeting. R.S.1866, c. 25, § 45, p. 205; Laws 1905, c. 38, § 1, p. 274; R.S.1913, § 679; C.S.1922, § 588; C.S.1929, § 13-501; Laws 1935, c. 27, § 1, p. 121; C.S.Supp.,1941, § 13-501; R.S.1943, § 12-501; Laws 2014, LB863, § 3; Laws 2021, LB312, § 1.

Neb. Rev. Stat. § 12-502 Formation; record of proceedings; certification; effect; certified transcript as evidence; duty of county clerk; fees.

12-502. Formation; record of proceedings; certification; effect; certified transcript as evidence; duty of county clerk; fees. 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 be known. The county clerk, immediately upon the receipt of such certified statement, shall record the same in a book provided by the county clerk for that purpose at the expense of the county and shall be entitled to the same fees for the services as the county clerk is entitled to demand for other similar services. After the making of such record by the county clerk, the trustees and the associated members and successors shall be invested with the powers, privileges, and immunities incident to aggregate corporations. A certified transcript of the record made by the county clerk shall be deemed and taken in all courts and places whatsoever within this state as prima facie evidence of the existence of such cemetery association. R.S.1866, c. 25, § 46, p. 205; R.S.1913, § 680; C.S.1922, § 589; C.S.1929, § 13-502; R.S.1943, § 12-502; Laws 2014, LB863, § 4; Laws 2021, LB312, § 2.

Neb. Rev. Stat. § 12-503 Trustees; perpetual succession; general powers; service of process.

12-503. Trustees; perpetual succession; general powers; service of process. 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 service of a summons on a corporation. R.S.1866, c. 25, § 47, p. 206; R.S.1913, § 681; C.S.1922, § 590; C.S.1929, § 13-503; R.S.1943, § 12-503; Laws 1983, LB 447, § 2.

Neb. Rev. Stat. § 12-504 General powers.

12-504. General powers. 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 meeting for the trustees and for the association, and to pass all such other bylaws as may be necessary for the good government of such association, not inconsistent with this or any other statutes of the state, nor in violation of the Constitution. R.S.1866, c. 25, § 48, p. 206; R.S.1913, § 682; Laws 1919, c. 27, § 1, p. 93; C.S.1922, § 591; C.S.1929, § 13-504; R.S.1943, § 12-504.

Neb. Rev. Stat. § 12-505 Lots; resale or reclamation; conditions; notice; requirements.

12-505. Lots; resale or reclamation; conditions; notice; requirements. (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 subdivision of a lot for three years or more, such association shall have authority to sell the unused portion of such lot or fractional part thereof as though the original title remained in such association, proceeding under the general bylaws of the association. Such association shall distinctly mark and set off the used portion of any such lot or subdivision and shall give notice of its intention to sell such lot or subdivision. Such notice shall be in writing and served personally upon the owner of such lot or subdivision, not less than sixty days before such lot or subdivision shall be held for sale, and proof thereof filed and recorded in the office of the register of deeds. If it is impossible to serve such notice personally, notice shall be given by publication in a legal newspaper published in the county where the cemetery is located, or if none is published in such county in a legal newspaper of general circulation in the county where the cemetery is located, for three successive weeks. The last publication shall be not less than sixty days before such lot or subdivision shall be offered for sale. Proof of publication shall be filed and recorded in the office of the register of deeds, together with the affidavit of the secretary of the association showing that diligent effort has been made to locate the owner and that personal notice cannot be given to such owner. The association may purchase any such lot or subdivision sold pursuant to this subsection. (2) When there has been no burial in any such lot or subdivision and no payment of annual assessments for a period of twenty years, the association may reclaim the unused portion of such lot or subdivision after publishing notice of its intention to do so. Such notice shall be published once each week for four weeks in a legal newspaper of general circulation throughout the county in which the cemetery is located, shall describe the lot or subdivision proposed to be reclaimed, and shall be addressed to the person in whose name such portion stands of record or, if there is no owner of record, to all persons claiming any interest. If no person appears to claim such lot or subdivision and pay all delinquent assessments with interest within fifteen days after the last date of such publication, the association may by resolution reclaim such lot or subdivision. Such reclamation shall be complete upon a filing of a verified copy of such resolution, together with proof of publication, in the office of the register of deeds. R.S.1866, c. 25, § 49, p. 206; R.S.1913, § 682; Laws 1919, c. 27, § 1, p. 93; C.S.1922, § 591; C.S.1929, § 13-504; R.S.1943, § 12-505; Laws 1959, c. 29, § 1, p. 181; Laws 1963, c. 39, § 1, p. 210; Laws 1986, LB 960, § 5.

Neb. Rev. Stat. § 12-506 Real estate; power to acquire; exemption from taxation and legal process; revenue; disbursement.

12-506. Real estate; power to acquire; exemption from taxation and legal process; revenue; disbursement. 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 purchasers, if the same are used exclusively for cemetery purposes and in nowise with a view to profit. After such land is paid for, all the future receipts and income of such association, whether from the sale of lots, from donations, or otherwise, shall be applied exclusively to laying out, protecting, preserving, and embellishing the cemetery and the avenues leading thereto, to the erection of such building or buildings, vault or vaults, chapel, crematory, mausoleum, and other structures as may be deemed necessary for the cemetery purposes, and to paying the necessary expenses of the association. The procedure to condemn property shall be exercised in the manner set forth in sections 76-704 to 76-724. R.S.1866, c. 25, § 49, p. 206; Laws 1885, c. 22, § 1, p. 181; Laws 1905, c. 39, § 1, p. 275; Laws 1911, c. 27, § 1, p. 176; R.S.1913, § 683; Laws 1917, c. 12, § 1, p. 71; C.S.1922, § 592; Laws 1925, c. 138, § 1, p. 365; C.S.1929, § 13-505; Laws 1941, c. 18, § 1, p. 103; C.S.Supp.,1941, § 13-505; R.S.1943, § 12-506; Laws 1951, c. 101, § 33, p. 461.

Neb. Rev. Stat. § 12-507 Debts; power to contract; limitations.

12-507. Debts; power to contract; limitations. 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 contracted, not exceeding eighty-five thousand dollars in the aggregate, to be paid out of future receipts. R.S.1866, c. 25, § 49, p. 207; Laws 1885, c. 22, § 1, p. 182; Laws 1905, c. 39, § 1, p. 275; Laws 1911, c. 27, § 1, p. 177; R.S.1913, § 683; Laws 1917, c. 12, § 1, p. 71; C.S.1922, § 592; Laws 1925, c. 138, § 1, p. 365; C.S.1929, § 13-505; Laws 1941, c. 18, § 1, p. 104; C.S.Supp.,1941, § 13-505; R.S.1943, § 12-507.

Neb. Rev. Stat. § 12-508 Lots; receptacles; sale; power to regulate.

12-508. Lots; receptacles; sale; power to regulate. 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. R.S.1866, c. 25, § 50, p. 207; Laws 1885, c. 22, § 1, p. 182; Laws 1905, c. 39, § 1, p. 276; Laws 1911, c. 27, § 1, p. 177; R.S.1913, § 683; Laws 1917, c. 12, § 1, p. 72; C.S.1922, § 592; Laws 1925, c. 138, § 1, p. 366; C.S.1929, § 13-505; Laws 1941, c. 18, § 1, p. 104; C.S.Supp.,1941, § 13-505; R.S.1943, § 12-508.

Neb. Rev. Stat. § 12-509 Perpetual care fund; power to establish; sources; investment; protection; disbursement of income; requirements.

12-509. Perpetual care fund; power to establish; sources; investment; protection; disbursement of income; requirements. 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 property, and devises of real estate and interests 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 association, 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 (1) in securities authorized by section 30-3209, for the investment of retirement and pension funds other than funds held by corporate trustees or (2) as provided in the trust agreement or articles of incorporation of the association, and the income earned therefrom shall be used solely for the general care, maintenance, and embellishment of the cemetery, and shall be applied in such manner as the association may from time to time determine to be for the best interest of the cemetery. Laws 1941, c. 18, § 1, p. 104; C.S.Supp.,1941, § 13-505; R.S.1943, § 12-509; Laws 1980, LB 909, § 1.

Neb. Rev. Stat. § 12-510 Perpetual special care trusts; power to act as trustee; investment of funds; disbursement of income.

12-510. Perpetual special care trusts; power to act as trustee; investment of funds; disbursement of income. 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, vaults, crypts, niches, tombstones, and other monuments and decorations. It shall have power to administer such trust and to invest and perpetuate such trust funds, under such terms and conditions as may be prescribed by the bylaws of such association, and shall have power to enter into contracts with the owners of such graves, vaults, burial lots, crypts, niches, or other places for the disposal of the dead, for the perpetual care thereof. Said trusts shall be known as perpetual special care trusts, and shall be invested and from time to time reinvested and kept invested in securities authorized by the laws of Nebraska for the investment of trust funds. The income earned thereon shall be used solely for the purposes of perpetual special care as set forth in the respective trust agreements made between the association and said donors. A separate individual account shall be kept by the association of each of the perpetual special care trusts so that the condition of each may be determined on the books of the association at any time; but said perpetual special care trust funds may be commingled for investment, in which event the income therefrom shall be divided between the various perpetual special care trusts in the proportion that each trust fund contributes to the principal sum so invested. All such funds shall be held in the name of the cemetery association as trustee, except as hereinafter provided. Laws 1905, c. 39, § 1, p. 276; Laws 1911, c. 27, § 1, p. 177; R.S.1913, § 683; Laws 1917, c. 12, § 1, p. 72; C.S.1922, § 592; Laws 1925, c. 138, § 1, p. 366; C.S.1929, § 13-505; Laws 1941, c. 18, § 1, p. 104; C.S.Supp.,1941, § 13-505; R.S.1943, § 12-510.

Neb. Rev. Stat. § 12-511 Perpetual care funds; perpetual special care trusts; use; exemption from taxation and certain claims; declaration of policy.

12-511. Perpetual care funds; perpetual special care trusts; use; exemption from taxation and certain claims; declaration of policy. 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 whatever, if used for the purpose hereinbefore stated, and not for profit. The perpetual care funds and perpetual special care trusts authorized by section 12-510 are hereby expressly permitted and shall be deemed to be for charitable and benevolent uses. Such contributions are a provision for the discharge of a duty due from the persons contributing to the person or persons interred or to be interred in the cemetery, and likewise a provision for the benefit and protection of the public by aiding to preserve, beautify and keep cemeteries from becoming unkempt and places of reproach and desolation in the communities in which they are situated. Laws 1941, c. 18, § 1, p. 105; C.S.Supp.,1941, § 13-505; R.S.1943, § 12-511.

Neb. Rev. Stat. § 12-512 Perpetual care funds; perpetual special care trusts; acquisition of property under; validity.

12-512. Perpetual care funds; perpetual special care trusts; acquisition of property under; validity. 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 thereto be invalidated as violating any rule against perpetuities or suspension of the power of alienation of title to property. Laws 1941, c. 18, § 1, p. 105; C.S.Supp.,1941, § 13-505; R.S.1943, § 12-512.

Neb. Rev. Stat. § 12-512.01 Perpetual care trust fund; trustees; duties.

12-512.01. Perpetual care trust fund; trustees; duties. 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 by section 12-512.02 and any other money acquired for the purposes of such fund, in a perpetual care trust fund, the income therefrom to be used for the perpetual care of the cemetery by the association. Laws 1953, c. 20, § 1, p. 89; Laws 2014, LB863, § 5.

Neb. Rev. Stat. § 12-512.02 Perpetual care trust fund; proceeds; investment.

12-512.02. Perpetual care trust fund; proceeds; investment. 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 conditions and restrictions as trust funds are invested under section 30-3201. If any lots are sold on contract, thirty percent of all payments received on the contract shall be paid to the trustee or trustees of the perpetual care trust fund until the entire payments required by this section are made. Laws 1953, c. 20, § 2, p. 89; Laws 1955, c. 18, § 1, p. 91; Laws 2014, LB863, § 6.

Neb. Rev. Stat. § 12-512.03 Perpetual care trust fund; trustees; qualifications; appointment; bond.

12-512.03. Perpetual care trust fund; trustees; qualifications; 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 cemetery 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 trustees or trustee, 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 a sum not less than one thousand dollars. Laws 1953, c. 20, § 3, p. 90; Laws 1955, c. 18, § 2, p. 92; Laws 1980, LB 909, § 2.

Neb. Rev. Stat. § 12-512.04 Perpetual care trust fund; audit; exception; filing; expense.

12-512.04. Perpetual care trust fund; audit; exception; filing; expense. 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 audit by the auditor shall be filed within thirty days after June 30 of such year with the county clerk of the county in which the cemetery is located. The expense of the audit and the filing fee of the report shall be paid by the cemetery association. Laws 1953, c. 20, § 4, p. 90; Laws 2014, LB863, § 7.

Neb. Rev. Stat. § 12-512.05 Perpetual care and maintenance guarantee fund; establish; amount required.

12-512.05. Perpetual care and maintenance guarantee fund; establish; amount required. 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 perpetual care trust fund selected as provided in section 12-512.03. Laws 1955, c. 18, § 3, p. 92; Laws 1967, c. 39, § 1, p. 169; Laws 2014, LB863, § 8.

Neb. Rev. Stat. § 12-512.06 Perpetual care trust fund; withdrawal; when authorized; amount.

12-512.06. Perpetual care trust fund; withdrawal; when authorized; amount. 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 when it may be withdrawn at the rate of one thousand dollars from the original five thousand dollars for each additional two thousand dollars added to the fund, until all of the five thousand dollars has been withdrawn. Laws 1955, c. 18, § 4, p. 92.

Neb. Rev. Stat. § 12-512.07 Perpetual care trust fund; violations; penalty.

12-512.07. Perpetual care trust fund; violations; penalty. 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. Laws 1955, c. 18, § 5, p. 93; Laws 1977, LB 40, § 72.

Neb. Rev. Stat. § 12-512.08 Perpetual care trust fund; violations; separate offenses; what constitutes.

12-512.08. Perpetual care trust fund; violations; separate offenses; what constitutes. 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. Laws 1955, c. 18, § 6, p. 93.

Neb. Rev. Stat. § 12-515 Real estate; acquisition by condemnation; lands subject.

12-515. Real estate; acquisition by condemnation; lands subject. 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 burial ground one hundred or more bodies interred, and lands adjoining the cemetery ground are within corporate limits of a city or village but are used for agricultural and pasturage purposes, condemnation proceedings may be maintained against such lands as provided in section 12-506. Laws 1911, c. 27, § 1, p. 178; R.S.1913, § 683; Laws 1917, c. 12, § 1, p. 73; C.S.1922, § 592; Laws 1925, c. 138, § 1, p. 367; C.S.1929, § 13-505; Laws 1941, c. 18, § 1, p. 106; C.S.Supp.,1941, § 13-505; R.S.1943, § 12-515; Laws 1951, c. 101, § 34, p. 461.

Neb. Rev. Stat. § 12-516 Trustees; bond; terms; approval; filing; fee; cost paid by association.

12-516. Trustees; bond; terms; approval; filing; fee; cost paid by association. 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, give a bond to the association of at least one thousand dollars, conditioned for the faithful administration of the trust and care of the funds and property. The bond shall be filed with and approved by the county clerk of the county in which the association is located, and the clerk shall be paid the same fee for approving and filing the bond as fixed by law for approving and filing official bonds. The cost of the bond shall be paid by the cemetery association. Laws 1925, c. 138, § 1, p. 367; C.S.1929, § 13-505; Laws 1941, c. 18, § 1, p. 106; C.S.Supp.,1941, § 13-505; R.S.1943, § 12-516; Laws 1980, LB 909, § 3; Laws 2014, LB863, § 9.

Neb. Rev. Stat. § 12-517 Lots; use; exemption from taxation and other claims.

12-517. Lots; use; exemption from taxation and other claims. 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 purposes and in nowise with a view to profit. R.S.1866, c. 25, § 50, p. 207; R.S.1913, § 684; C.S.1922, § 593; C.S.1929, § 13-506; R.S.1943, § 12-517.

Neb. Rev. Stat. § 12-518 Lots; plat; care, improvement, adornment; annual exhibit; powers and duties of association.

12-518. Lots; plat; care, improvement, adornment; annual exhibit; powers and duties of association. 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 buildings for the use of the association, to prescribe rules for the enclosing and adorning of lots and for erecting monuments in the cemetery, and to prohibit any use, division, improvement, or adornment of a lot which it may deem improper. An annual exhibit shall be made of the affairs of the association. R.S.1866, c. 25, § 51, p. 207; R.S.1913, § 685; C.S.1922, § 594; C.S.1929, § 13-507; R.S.1943, § 12-518; Laws 2014, LB863, § 10.

Neb. Rev. Stat. § 12-520 Grounds; sale on execution; taxation; partition; exemption.

12-520. Grounds; sale on execution; taxation; partition; exemption. 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 compulsory partition. R.S.1866, c. 25, § 53, p. 208; R.S.1913, § 687; C.S.1922, § 596; C.S.1929, § 13-509; R.S.1943, § 12-520.

Neb. Rev. Stat. § 12-521 Grounds; abandonment; sale; disposition; procedure; petition; contents; requirements.

12-521. Grounds; abandonment; sale; disposition; procedure; petition; contents; requirements. 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 association and the public that the same shall not be used for such purposes, but that the use of the same as a burial place for the dead should be prohibited and the said real estate, or such portion thereof as shall not be actually occupied by graves of persons buried therein by permission or authority of said association, be sold or otherwise disposed of and the proceeds of any sale turned over to and transferred to some other like association having a place of burial for the dead in actual use in the vicinity of the one so desired to be prohibited from future use, or the proceeds set apart to be used for the establishment of a new cemetery in the vicinity of the one so desired to be prohibited from future use, such cemetery association, or the majority of its members or a majority of its board of trustees, may, by resolution for that purpose, direct its president or some other chief officer of said association, to file a petition in the district court of the county in which said real estate is situated, in the name of said association, setting forth (1) the reasons why said real estate, or any part thereof, should be discontinued from use as a cemetery or prohibited from future use as a cemetery or as a place of burial for the dead, (2) the desire of such association to sell or otherwise dispose of such portion of its said real estate as shall not be actually occupied by graves of persons buried therein by permission or authority of such association, (3) its desire as to what disposition shall be made of the proceeds of any such sale, and what disposition of or provisions for the future care and management of such portion of any such real estate as shall be actually occupied by graves of persons buried therein by permission or authority of such association, if any, it desires made, and (4) a prayer for an order or decree of said court that the said cemetery association be allowed to discontinue or prohibit the use of said real estate as a place of burial for the dead, for license to sell or otherwise dispose of any portion of such real estate not actually occupied by graves of persons buried therein by permission or authority of such association, to dispose of the proceeds of any such sale, and of any other funds and property of such association, in the manner desired by such association, to wind up the affairs and business of such association, and to dissolve the same if desired, and such other and further relief in the premises as to the court shall seem just and proper. If the trustees deem it prudent and for the best interests of the association that all or a portion of its real estate be given to another nonprofit entity organized solely for educational, charitable, historic, conservation, or religious purposes or to the State of Nebraska rather than being sold, the district court may authorize such conveyance after such compliance with the provisions of sections 12-522 to 12-529 as the court shall deem applicable. Laws 1907, c. 27, § 1, p. 146; R.S.1913, § 688; C.S.1922, § 597; C.S.1929, § 13-510; R.S.1943, § 12-521; Laws 1974, LB 645, § 1.

Neb. Rev. Stat. § 12-522 Grounds; abandonment; sale; notice of petition; contents; form.

12-522. Grounds; abandonment; sale; notice of petition; contents; form. 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 weekly newspaper printed and published and of general circulation in the county where the action is brought for three successive weeks, which notice shall be substantially in the following form: LEGAL NOTICE The members of the ................... Cemetery Association of ...................., Nebraska, and all other persons interested in the association and in the real estate or other property of the association, are hereby notified that on the ..... day of ........ 20...., the association, filed its petition in the district court of ............... County, Nebraska, the object and prayer of which is (here set forth in at least a general way the object sought and relief prayed for in the petition). Any person desiring to oppose the granting of the relief sought by or the prayer of the petition is required to file an objection in writing with the clerk of the district court as required by law on or before Monday, the .... day of ............ 20.... . Dated ........., 20.... . ............ Cemetery Association of ..............................., NE. Petitioner. Laws 1907, c. 27, § 2, p. 147; R.S.1913, § 689; C.S.1922, § 598; C.S.1929, § 13-511; R.S.1943, § 12-522; Laws 2004, LB 813, § 2.

Neb. Rev. Stat. § 12-523 Grounds; abandonment; sale; objections; reply.

12-523. Grounds; abandonment; sale; objections; reply. 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 said applicant may on or before the second Monday after the time specified for filing such objection, reply thereto, which reply shall be verified. Laws 1907, c. 27, § 3, p. 148; R.S.1913, § 690; C.S.1922, § 599; C.S.1929, § 13-512; R.S.1943, § 12-523.

Neb. Rev. Stat. § 12-524 Grounds; abandonment; sale; time for hearing.

12-524. Grounds; abandonment; sale; time for hearing. 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 the publication of the notice required by section 12-522. Laws 1907, c. 27, § 4, p. 148; R.S.1913, § 691; C.S.1922, § 600; C.S.1929, § 13-513; R.S.1943, § 12-524.

Neb. Rev. Stat. § 12-525 Grounds; abandonment; sale; hearing; finding; decree.

12-525. Grounds; abandonment; sale; hearing; finding; decree. 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 for cemetery purposes, and that the same or any part thereof should be sold, it shall so find and decree. It may in that event also order and direct the manner in which and by whom the sale of the said real estate shall be conducted and upon what terms, and require the person making such sale to report and return the proceeds of said sale to the district court; and in the event of a decree for the sale of any such real estate, the court shall also determine and direct what disposition shall be made of the proceeds of such sale. The court shall have full authority in such proceedings to make all such orders and decrees as it may deem necessary or proper to fully wind up the affairs and business of such association, to dispose of its assets and property, and to dissolve said corporation; Provided, however, the court shall order that sufficient of the money received from the proceeds of such sale shall be preserved and held in trust for the maintenance, in suitable condition, of that part of the cemetery actually occupied by graves. Laws 1907, c. 27, § 5, p. 148; R.S.1913, § 692; C.S.1922, § 601; C.S.1929, § 13-514; R.S.1943, § 12-525.

Neb. Rev. Stat. § 12-526 Grounds; abandonment; sale; confirmation of sale.

12-526. Grounds; abandonment; sale; confirmation of sale. 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 deed in the name of such association be duly executed, acknowledged and delivered by the president thereof, or some other officer of such association designated by the court, to the purchaser of said real estate, and that the proceeds of such sale be by said association disposed of and transferred in conformity to the order of the court made in the premises. If for any reason such sale should be set aside, said real estate shall be again offered for sale and such further proceedings had as may be necessary to carry out the orders and decrees of the court made in said proceeding. Laws 1907, c. 27, § 6, p. 149; R.S.1913, § 693; C.S.1922, § 602; C.S.1929, § 13-515; R.S.1943, § 12-526.

Neb. Rev. Stat. § 12-527 Grounds; abandonment; sale; costs and expenses.

12-527. Grounds; abandonment; sale; costs and expenses. 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 belonging to the said cemetery association or the proceeds of the sale of any such real estate. Laws 1907, c. 27, § 7, p. 149; R.S.1913, § 694; C.S.1922, § 603; C.S.1929, § 13-516; R.S.1943, § 12-527.

Neb. Rev. Stat. § 12-528 Grounds; abandonment; sale; appeal.

12-528. Grounds; abandonment; sale; appeal. 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. Laws 1907, c. 27, § 8, p. 150; R.S.1913, § 695; C.S.1922, § 604; C.S.1929, § 13-517; R.S.1943, § 12-528; Laws 1991, LB 732, § 17.

Neb. Rev. Stat. § 12-529 Grounds; abandonment; sale; scope and application of law.

12-529. Grounds; abandonment; sale; scope and application of law. 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 find that a portion of its real estate may be sold without detriment to or impairing the usefulness of that portion of its grounds actually occupied by graves of persons theretofore buried therein by permission or authority of such association, and where the court shall also find that it is for the best interest of the persons interested in said association and cemetery and the public, that such portion should be sold and the proceeds of such sale turned over and transferred in trust to some other like association, having a place of burial for the dead in actual use in the same vicinity, or used for the establishment of a new cemetery in the same vicinity. Laws 1907, c. 27, § 9, p. 150; R.S.1913, § 696; C.S.1922, § 605; C.S.1929, § 13-518; R.S.1943, § 12-529.

Neb. Rev. Stat. § 12-530 Transfer of cemetery to city or village; powers and duties; effect.

12-530. Transfer of cemetery to city or village; powers and duties; effect. (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. (2) Upon the transfer of the cemetery from the cemetery association to the city or village, the following shall occur: (a) All property and money under the control of the cemetery association shall vest in the city or village, and all money in the control of the cemetery association shall be turned over to the city or village; (b) The deeds to all burial lots and other property of the cemetery association shall be transferred to the city or village. If any real estate of the cemetery association was acquired by gift or devise, the city or village shall take title subject to the conditions imposed by the donor. Upon acceptance by the city or village, the conditions shall be binding on such city or village; (c) Any funds or any money credited to the cemetery association's perpetual care fund created under section 12-509 shall be transferred by the cemetery association to the city or village and placed in a new or existing fund dedicated to the general care, management, maintenance, improvement, beautification, and welfare of the cemetery; and (d) All endowments received by the cemetery association under section 12-301 shall vest absolutely in the city or village to whom the control and management of such cemetery has been transferred. The city or village shall use any such endowment for the exclusive benefits and purposes designated by the endower. (3) After the transfer of the cemetery from the cemetery association to the city or village is complete, the cemetery association shall be deemed to be disbanded. Laws 2005, LB 355, § 1.

Neb. Rev. Stat. § 12-531 Abandoned or neglected pioneer cemetery; management and operation; cemetery association; duties; map; perpetual care trust fund; duties.

12-531. Abandoned or neglected pioneer cemetery; management and operation; cemetery association; duties; map; perpetual care trust fund; duties. (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 headstones and the owner of all lots. The cemetery association shall file the map and identifying information and a record of all business conducted by the cemetery association in the prior calendar year with the county clerk at the time it files the audit, compilation, or statement of accounts under subsection (2) of this section. (2)(a) On June 30 of each year, the individual trustees or corporate trustee, as the case may be, of a perpetual care trust fund for a cemetery association described in subsection (1) of this section which has a balance of one hundred thousand dollars or more on such date shall have an audit of the perpetual care trust fund made by a certified public accountant. The report of such audit by the auditor shall be filed within thirty days after June 30 of such year with the county clerk of the county in which the cemetery is located. The expense of the audit and the filing fee of the report shall be paid by the cemetery association. (b) On June 30 of each year, the individual trustees or corporate trustee, as the case may be, of a perpetual care trust fund for a cemetery association described in subsection (1) of this section which has a balance of more than ten thousand dollars and less than one hundred thousand dollars on such date shall have a compilation of the perpetual care trust fund made by a certified public accountant. The report of such compilation by the certified public accountant shall be filed within thirty days after June 30 of such year with the county clerk of the county in which the cemetery is located. The expense of the compilation and the filing fee of the report shall be paid by the cemetery association. (c) On June 30 of each year, the individual trustees or corporate trustee, as the case may be, of a perpetual care trust fund for a cemetery association described in subsection (1) of this section which has a balance of ten thousand dollars or less on such date shall file a statement of accounts of the perpetual care trust fund within thirty days after June 30 of such year with the county clerk of the county in which the cemetery is located. There shall be no filing fee for filing the statement of accounts. Laws 2014, LB863, § 1.

Neb. Rev. Stat. § 12-532 Mowing.

12-532. Mowing. 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. Laws 2014, LB863, § 2.

Neb. Rev. Stat. § 12-601 Formation; trustees; election; notice; terms; officers.

12-601. Formation; trustees; election; notice; terms; officers. 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 may be directed by a majority of all the members of the association, at a meeting called by personal notice through the mail, where addresses of members are known, and by publication, or both, when addresses are in part unknown, at least fifteen days prior to said meeting. Said trustees shall be elected at a meeting of the members called as above provided, for a term to be fixed by the bylaws, and shall require a plurality vote of all members present. The trustees shall immediately thereafter organize by the election of the necessary officers from their own membership. Laws 1913, c. 168, § 1, p. 511; R.S.1913, § 709; C.S.1922, § 618; C.S.1929, § 13-601; R.S.1943, § 12-601.

Neb. Rev. Stat. § 12-602 Formation; certificate; contents; filing; effect; certified copy as evidence; amendments to bylaws; certification; filing.

12-602. Formation; certificate; contents; filing; effect; certified copy as evidence; amendments to bylaws; certification; filing. 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 authorized to conduct its business, with their addresses, the name of the association, its principal place of business, and a copy of its bylaws. A copy of the certificate shall be filed in the office of the Secretary of State. Upon the filing of this certificate, the trustees and their associated members and successors, shall be invested with full corporate powers, and a certified copy of said certificate shall be deemed and taken in all courts as prima facie proof of the existence of such association. Amendments of the bylaws must likewise be filed and recorded in the office of the county clerk, when properly certified as having been legally adopted, before becoming operative. Laws 1913, c. 168, § 2, p. 512; R.S.1913, § 710; C.S.1922, § 619; C.S.1929, § 13-602; R.S.1943, § 12-602.

Neb. Rev. Stat. § 12-603 Powers; rights; laws governing.

12-603. Powers; rights; laws governing. 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, such association shall comply with the provisions of this section and sections 12-606 to 12-618, and shall not be subject to the provisions of sections 12-501 to 12-512.08, except as modified by the provisions of sections 12-601 to 12-605, or laws amendatory thereto. Laws 1913, c. 168, § 3, p. 512; R.S.1913, § 711; C.S.1922, § 620; C.S.1929, § 13-603; R.S.1943, § 12-603; Laws 1957, c. 18, § 14, p. 149.

Neb. Rev. Stat. § 12-604 Bonds and other evidences of indebtedness; acquisition of property; contracts with members; powers; limitations.

12-604. Bonds and other evidences of indebtedness; acquisition of property; contracts with members; powers; limitations. 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 from the proceeds thereof, not including the parts sold to individual owners, and to pledge the unsold crypts, rights, or lots and the future receipts of the association, such obligations to be paid out of the future receipts of the association. Real property, money, and other personalty received by the association as trustees may also be received for the purpose of providing crypts, lots, and monuments as may thereafter be selected and as provided in the bylaws. The association shall have the power to enter into contracts with its members or other persons for providing burial lots, monuments, crypts, tombs, vaults, niches, and other places for the disposal of the dead or for the embellishment or perpetual care thereof and for the payment of burial expenses. Laws 1913, c. 168, § 4, p. 512; R.S.1913, § 712; C.S.1922, § 621; C.S.1929, § 13-604; R.S.1943, § 12-604; Laws 1992, LB 719A, § 25.

Neb. Rev. Stat. § 12-605 Lots, receptacles; sale; limitation; exempt from taxation and other claims.

12-605. Lots, receptacles; sale; limitation; exempt from taxation and other claims. 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, attachment or any other lien or process whatever, if used or held for burial purposes only and in nowise with a view to profit. Laws 1913, c. 168, § 5, p. 513; R.S.1913, § 713; C.S.1922, § 622; C.S.1929, § 13-605; R.S.1943, § 12-605.

Neb. Rev. Stat. § 12-606 Construction; location.

12-606. Construction; location. No person, firm, partnership, limited liability company, corporation, or association shall construct any vault, crypt, columbarium, or mausoleum for public use, wholly or partially above the surface of the ground, to be used to contain the body of any dead person unless the same is located within the confines of an established cemetery, which cemetery has been in existence and operation for a period of at least five years immediately preceding the time of erection thereof. Laws 1957, c. 18, § 1, p. 145; Laws 1969, c. 55, § 1, p. 355; Laws 1993, LB 121, § 121.

Neb. Rev. Stat. § 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. Laws 1957, c. 18, § 8, p. 148; Laws 1993, LB 121, § 124.

Neb. Rev. Stat. § 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. Laws 1957, c. 18, § 9, p. 148; Laws 1969, c. 55, § 4, p. 357; Laws 1993, LB 121, § 125.

Neb. Rev. Stat. § 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. Laws 1957, c. 18, § 10, p. 148.

Neb. Rev. Stat. § 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. Laws 1957, c. 18, § 11, p. 149.

Neb. Rev. Stat. § 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. Laws 1957, c. 18, § 12, p. 149; Laws 1977, LB 40, § 74.

Neb. Rev. Stat. § 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. Laws 1957, c. 18, § 13, p. 149.

Neb. Rev. Stat. § 12-701 Conveyed lots; reversion; conditions; procedure; effect.

12-701. Conveyed lots; reversion; conditions; procedure; effect. (1) For purposes of this section, lot owner means the purchaser of a cemetery lot or such purchaser's heirs, administrators, trustees, legatees, devisees, or assigns. (2) Whenever a county, city, or village has acquired real estate for the purpose of maintaining a cemetery or has acquired a cemetery from a cemetery association pursuant to section 12-530, or a city or village is the owner of a cemetery pursuant to section 15-239, 16-241, or 17-926, and such county, city, or village or its predecessor in title has conveyed any platted lot or other designated piece of ground within the area of such cemetery, all rights to such conveyed platted lot or other designated piece of ground, other than ground in which dead human remains are actually buried and all ground within two feet of such human remains, may be revested in the county, city, or village in the following manner and subject to the following conditions: (a) No interment shall have been made in the lot or other designated piece of ground for a period of at least thirty years prior to the commencement of any proceedings to revest such lot or other designated piece of ground pursuant to this section; (b) If a lot owner is a resident of the county where the cemetery is located, the governing body of the county, city, or village shall cause to be served upon such lot owner a notice that proceedings have been initiated to revest all rights in such lot in the county, city, or village and that such lot owner may, within the time provided by the notice, file with the county clerk, city clerk, or village clerk a statement in writing explaining how rights in the lot were acquired and that such person desires to assert interment rights in the lot. The notice shall be served in the manner provided for service of summons in a civil case and shall provide a period of not less than thirty days in which such statement can be filed. If the governing body ascertains that the statement filed by the lot owner is a valid claim asserting the rights of the lot owner in the lot, all further proceedings by the governing body to revest title of the lot in the county, city, or village shall be terminated by the governing body as to the lot identified in the statement; (c) If it is determined that the lot owner is not a resident of the county and cannot be found in the county, the governing body may cause the notice required by subdivision (b) of this subsection to be published once each week for two consecutive weeks in a newspaper of general circulation within the county, city, or village where such lot is located. Such notice shall contain a general description of the title reversion proceedings to be undertaken by the governing body pursuant to this section, the relevant lot number and description, and name of the lot owner. In addition, the notice shall notify the lot owner that such lot owner may, within the time provided by the notice, file with the county clerk, city clerk, or village clerk a statement setting forth how such lot owner acquired rights in the lot and that such lot owner desires to assert such rights. If the governing body ascertains that the statement filed by the lot owner is a valid claim asserting the rights of the lot owner in the lot, all further proceedings by the governing body to revest all interests in the lot in the county, city, or village shall be terminated by the governing body as to the lot identified in the statement; (d) All notices, including proof of service, and all rules and regulations, ordinances, or resolutions adopted by the governing body relative to reversion proceedings under this section shall be made a part of the public records of such governing body; (e) Any lot owner who fails to timely file a statement asserting a right in a lot in accordance with subdivisions (b) and (c) of this subsection shall be deemed to have abandoned such right in such lot. The appropriate governing body may then bring an action in the district court of the county in which the cemetery is located against all lot owners in default, joining as many parties so in default as it may desire in one action, to have the rights of the parties in such lots or parcels terminated and the property restored to the governing body of such cemetery free of any right, title, or interest of all such defaulting parties or their heirs, administrators, trustees, legatees, devisees, or assigns. Such action in all other respects shall be brought and determined in the same manner as other actions to determine title to real estate; (f) In all cases brought under this section, the fact that the lot owner has not, for a term of more than thirty successive years, had occasion to make an interment in the lot and did not, upon notification provided pursuant to this section, assert a claim in such lot, shall be considered prima facie evidence that the lot owner has abandoned any rights such lot owner may have had in such lot; (g) A certified copy of the judgments in such actions quieting title may be filed in the office of the register of deeds in and for the county in which the cemetery is situated; and (h) All notices and all proceedings pursuant to this section shall distinctly describe the portion of such lot unused for burial purposes and the county, city, or village shall leave sufficient ingress to, and egress from, any grave upon the lot, either by duly dedicated streets or alleys in the cemetery, or by leaving sufficient amounts of the unused portions of the cemetery for such purposes. (3) This section shall not apply to any lot in any cemetery association where a perpetual care contract has been entered into between such cemetery or the county, city, or village and the owner of such lot. (4) Compliance with the terms of this section shall fully revest the county, city, or village with, and divest the lot owner of record of, title to such lot or portions of such lot unused for burial purposes as though the lot had never been conveyed to any person, and such county, city, or village shall have, hold, and enjoy such unclaimed portions of such lot for its own uses and purposes, subject to the laws of this state, to the charter of such cemetery, and to the rules and regulations, ordinances, or resolutions of such governing county, city, or village. (5) Any transfer by a lot owner of the interment right to a lot shall be subject to any rules and regulations, ordinances, or resolutions adopted and promulgated by the county, city, or village. 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; Laws 2024, LB257, § 1.

Neb. Rev. Stat. § 12-702 Conveyed lots; reversion; sale authorized; proceeds; disposition.

12-702. Conveyed lots; reversion; sale authorized; proceeds; disposition. A county, city, or village that is the reversionary owner of a lot, part of a lot, lots, or parts of lots pursuant to section 12-701 may sell the same and convey title to such lots or parts of lots. 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. Such funds may be invested as long as such investor acts as a fiduciary and complies with the prudent investor rule set forth in sections 30-3883 to 30-3889. 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; Laws 2024, LB257, § 2.

Neb. Rev. Stat. § 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. Laws 1945, c. 15, § 1, p. 115; R.S.1943, § 12-801; Laws 1969, c. 56, § 1, p. 358.

Neb. Rev. Stat. § 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. Laws 1945, c. 15, § 2, p. 116; Laws 1986, LB 960, § 7; Laws 1987, LB 93, § 2.

Neb. Rev. Stat. § 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. Laws 1945, c. 15, § 3, p. 116.

Neb. Rev. Stat. § 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. Laws 1945, c. 15, § 4, p. 116.

Neb. Rev. Stat. § 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. 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.

Neb. Rev. Stat. § 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. Laws 1949, c. 35, § 2, p. 128; R.S.1943, (1974), § 23-113.01; Laws 2008, LB995, § 4.

Neb. Rev. Stat. § 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. Laws 1975, LB 129, § 1; Laws 2008, LB995, § 5.

Neb. Rev. Stat. § 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. Laws 1975, LB 129, § 2; Laws 1996, LB 932, § 1; Laws 2008, LB995, § 6; Laws 2014, LB863, § 11.

Neb. Rev. Stat. § 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. Laws 1996, LB 932, § 2.

Neb. Rev. Stat. § 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. Laws 1975, LB 129, § 3; Laws 1996, LB 932, § 3.

Neb. Rev. Stat. § 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. Laws 1975, LB 129, § 4; Laws 1996, LB 932, § 4; Laws 2008, LB995, § 7.

Neb. Rev. Stat. § 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. Laws 2014, LB863, § 12.

Neb. Rev. Stat. § 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. Laws 1961, c. 27, § 1, p. 138; Laws 1961, c. 28, § 1, p. 143.

Neb. Rev. Stat. § 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. Laws 1961, c. 27, § 2, p. 138.

Neb. Rev. Stat. § 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. Laws 1961, c. 27, § 3, p. 139.

Neb. Rev. Stat. § 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. Laws 1961, c. 27, § 4, p. 139.

Neb. Rev. Stat. § 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. Laws 1961, c. 27, § 5, p. 140; Laws 1963, c. 40, § 1, p. 213; Laws 1997, LB 71, § 1.

Neb. Rev. Stat. § 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. 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.

Neb. Rev. Stat. § 12-915 Bylaws; adoption.

12-915. Bylaws; adoption. The board of trustees of the cemetery district may adopt such bylaws as may be deemed necessary for the government of said district. Laws 1961, c. 27, § 7, p. 141.

Neb. Rev. Stat. § 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. Laws 1961, c. 27, § 8, p. 141.

Neb. Rev. Stat. § 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. Laws 1961, c. 27, § 9, p. 141.

Neb. Rev. Stat. § 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. Laws 1961, c. 27, § 10, p. 141.

Neb. Rev. Stat. § 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. Laws 1961, c. 27, § 11, p. 141.

Neb. Rev. Stat. § 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. Laws 1961, c. 27, § 12, p. 142.

Neb. Rev. Stat. § 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. Laws 1961, c. 27, § 13, p. 142; Laws 1963, c. 41, § 1, p. 214.

Neb. Rev. Stat. § 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. Laws 1967, c. 37, § 1, p. 166.

Neb. Rev. Stat. § 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. Laws 1974, LB 715, § 1; Laws 1979, LB 187, § 28; Laws 1992, LB 719A, § 27; Laws 1996, LB 1114, § 24.

Neb. Rev. Stat. § 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. Laws 1957, c. 19, § 1(1), p. 150; Laws 1971, LB 534, § 8; Laws 1992, LB 719A, § 28.

Neb. Rev. Stat. § 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. Laws 1957, c. 19, § 1(2), p. 151.

Neb. Rev. Stat. § 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. Laws 1957, c. 19, § 1(3), p. 151.

Neb. Rev. Stat. § 12-1004 Extension of water supply to cemetery.

12-1004. Extension of water supply to cemetery. Any municipality, maintaining and operating a cemetery beyond its corporate limits, may extend its water supply or water distribution system to such cemetery. Laws 1957, c. 19, § 2, p. 151.

Neb. Rev. Stat. § 12-1101 Act, how cited.

12-1101. Act, how cited. Sections 12-1101 to 12-1121 shall be known and may be cited as the Burial Pre-Need Sale Act. Laws 1986, LB 643, § 1.

Neb. Rev. Stat. § 12-1102 Terms, defined.

12-1102. Terms, defined. 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 property or a combination of both or services, sold or offered for sale to the general public by any pre-need seller, which may be used in any manner in connection with a funeral or the interment, entombment, inurnment, or other alternate disposition of human remains. Such term shall not include 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; (3) Columbarium shall mean an aboveground structure or building which is used or intended to be used for the inurnment of human remains in a niche. A columbarium may be combined with a mausoleum; (4) Crypt or niche shall mean a chamber in a lawn crypt, columbarium, or mausoleum of sufficient size to inter or entomb cremated or noncremated human remains; (5) Delivery shall mean the act of performing the service required by or the act of placing the item purchased in the physical possession of the pre-need purchaser, including, but not limited to, the installing or depositing of the item sold on or in real property owned by or designated by the person entitled to receive such item, except that (a) the pre-need burial of a vault shall constitute delivery only if the burial is with the consent of the pre-need purchaser and the pre-need seller has made other pre-need vault burials prior to January 1, 1986, and (b) delivery of a crypt or niche in a mausoleum, lawn crypt, or columbarium or a marker or monument may be accomplished by delivery of a document of title; (6) Department shall mean the Department of Insurance; (7) Director shall mean the Director of Insurance; (8) Document of title shall mean a deed, bill of sale, warehouse receipt, or any other document which meets the following requirements: (a) The effect of the document is to immediately vest the ownership of the item described in the person purchasing the item; (b) The document states the exact location of such item; and (c) The document gives assurances that the item described exists in substantially completed form and is subject to delivery upon request; (9) Human remains shall mean the body of a deceased person; (10) Lawn crypt shall mean an inground burial receptacle of single or multiple depth, installed in multiples of ten or more in a large mass excavation, usually constructed of concrete and installed on gravel or other drainage underlayment and which acts as an outer container for the interment of human remains; (11) Letter of credit shall mean an irrevocable undertaking issued by any financial institution which qualifies as a trustee under the Burial Pre-Need Sale Act, given to a pre-need seller and naming the director as the beneficiary, in which the issuer agrees to honor drafts or other demands for payment by the beneficiary up to a specified amount; (12) Lot or grave space shall mean a space in a cemetery intended to be used for the inground interment of human remains; (13) Marker, monument, or lettering shall mean an object or method used to memorialize, locate, and identify human remains; (14) Master trust agreement shall mean an agreement between a pre-need seller and a trustee, a copy of which has been filed with the department, under which proceeds from pre-need sales may be deposited by the pre-need seller; (15) Mausoleum shall mean an aboveground structure or building which is used or intended to be used for the entombment of human remains in a crypt. A mausoleum may be combined with a columbarium; (16) Pre-need purchaser shall mean a member of the general public purchasing burial or funeral merchandise or services or a marker, monument, or lettering from a pre-need seller for personal use; (17) Pre-need sale shall mean any sale by any pre-need seller to a pre-need purchaser of: (a) Any items of burial or funeral merchandise or services which are not purchased for the immediate use in a funeral or burial of human remains; (b) Any unspecified items of burial or funeral merchandise or services which items will be specified either at death or at a later date; or (c) A marker, monument, or lettering which will not be delivered within six months of the date of the sale; (18) Pre-need seller shall mean any person, partnership, limited liability company, corporation, or association on whose behalf pre-need sales are made to the general public; (19) Substantially completed shall mean that time when the mausoleum, columbarium, or lawn crypt being constructed is then ready for the interment, entombment, or inurnment of human remains; (20) Surety bond shall mean an undertaking given by an incorporated surety company naming the director as the beneficiary and conditioned upon the faithful performance of a contract for the construction of a mausoleum, columbarium, or lawn crypt by a pre-need seller; (21) Trust account shall mean either a separate trust account established pursuant to the Burial Pre-Need Sale Act for a specific pre-need purchaser by a pre-need seller or multiple accounts held under a master trust agreement when it is required by the act that all or some portion of the proceeds of such pre-need sale be placed in trust by the pre-need seller; (22) Trustee shall mean a bank, trust company, building and loan association, or credit union within the state whose deposits or accounts are insured or guaranteed by the Federal Deposit Insurance Corporation or the National Credit Union Share Insurance Fund; (23) Trust principal shall mean all deposits, including amounts retained as required by section 12-1114, made to a trust account by a pre-need seller less all withdrawals occasioned by delivery or cancellation; and (24) Vault shall mean an item of burial or funeral merchandise or services which is an inground burial receptacle installed individually, as opposed to lawn crypts, which is constructed of concrete, steel, or any other material, and which acts as an outer container for the interment of human remains. Laws 1986, LB 643, § 2; Laws 1992, LB 757, § 13; Laws 1993, LB 121, § 126; Laws 1999, LB 107, § 1; Laws 2003, LB 131, § 19; Laws 2009, LB259, § 2.

Neb. Rev. Stat. § 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. Laws 1986, LB 643, § 3.

Neb. Rev. Stat. § 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. Laws 1986, LB 643, § 4.

Neb. Rev. Stat. § 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. Laws 1986, LB 643, § 5.

Neb. Rev. Stat. § 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. Laws 1986, LB 643, § 6; Laws 1996, LB 1044, § 52; Laws 2006, LB 85, § 1.

Neb. Rev. Stat. § 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. 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.

Neb. Rev. Stat. § 12-1108 Pre-need seller; license required; application; requirements; fee; renewal; records.

12-1108. Pre-need seller; license required; application; requirements; fee; renewal; records. (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 prepared and furnished by the director, and accompanied by an application fee of one hundred dollars. Each application shall contain the following information: (a) The applicant's full name and his, her, or its home and business address, and if the applicant is a partnership, limited liability company, corporation, or association, the application shall list the names and addresses of all of the officers, directors, members, or trustees thereof; (b) The names and addresses of all agents, including employees and independent contractors, authorized to make pre-need sales in the name of the applicant; (c) If the applicant is an individual, the applicant's social security number; (d) Whether such agents are presently licensed as agents pursuant to section 12-1115 and if not the date upon which application will be made; (e) Whether the pre-need seller's license has previously been suspended, revoked, or voluntarily surrendered and the reason therefor; and (f) Whether the applicant or any officers, directors, members, or association trustees have been convicted of fraud or a crime involving misappropriation or misuse of funds within the past ten years. (2) Upon receipt of the application, the director shall issue a license to the pre-need seller unless the director determines that the applicant (a) is unable to demonstrate its financial ability to meet the requirements of the Burial Pre-Need Sale Act, (b) has made false statements or misrepresentations in the application, (c) is not duly authorized to transact business in the state, (d) has been convicted of fraud or a crime involving misappropriation or misuse of funds within the last ten years, or (e) has failed to comply with any of the terms or conditions of the Burial Pre-Need Sale Act and such is deemed by the director to substantially impede the applicant's ability to abide by such act. If the director determines that an unrestricted license will not be issued or that no license will be issued on the basis of the application, the director may: (i) Request additional information from the applicant; (ii) Issue a temporary license with restrictions and reporting requirements as the director deems necessary so as to monitor the actions of the applicant for a period not to exceed six months; or (iii) Refuse to issue the license. The director shall notify the applicant of the action taken, and the notification and any protest shall be made in the same manner as provided in subsection (2) of section 12-1116. (3) A license shall expire five years from the date of the issuance and may be renewed for additional five-year periods upon filing with the director a new application for such license. (4) The licensee shall maintain accurate accounts, books, and records of all transactions required including copies of all contracts involving pre-need sales and shall make a report as prescribed in section 12-1110. (5)(a) The licensee shall make all books and records pertaining to trust funds available to the director for examination. The director, or a qualified person designated by the director, may during ordinary business hours examine the books, records, and accounts of the licensee with respect to the funds received by such licensee and may require the attendance at an examination under oath of all persons whose testimony he or she may deem necessary. (b) The reasonable expenses for the examination of the books, records, and accounts of the licensee shall be fixed and determined by the director. The licensee shall be responsible for the payment of the determined expenses to the director within a reasonable time after the receipt of a statement for such expenses. The expenses shall be limited to a reasonable allocation for the salary of each examiner plus actual expenses. Laws 1986, LB 643, § 8; Laws 1993, LB 121, § 127; Laws 1997, LB 752, § 71; Laws 2005, LB 119, § 1.

Neb. Rev. Stat. § 12-1109 Rules and regulations.

12-1109. Rules and regulations. The director may adopt and promulgate rules and regulations necessary to carry out and enforce the Burial Pre-Need Sale Act. Laws 1986, LB 643, § 9; Laws 2014, LB700, § 13.

Neb. Rev. Stat. § 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. Laws 1986, LB 643, § 10; Laws 2005, LB 119, § 2.

Neb. Rev. Stat. § 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. Laws 1986, LB 643, § 11.

Neb. Rev. Stat. § 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. Laws 1986, LB 643, § 12.

Neb. Rev. Stat. § 12-1113 Trust funds; distributions; conditions; accumulation.

12-1113. Trust funds; distributions; conditions; accumulation. (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 trust, including cost-of-living amounts retained as required by section 12-1114, shall be governed by the following: (a) When the funds held in trust are for the purchase of a crypt or niche in a mausoleum, columbarium, or lawn crypt which is to be constructed or is being constructed, the trustee shall distribute the funds held in trust for such purpose to the pre-need seller as follows: (i) Twenty-five percent of the funds held in trust shall be paid over to the pre-need seller upon written notification from the pre-need seller, verified in writing by the pre-need seller's contractor or person in charge of the construction, that twenty-five percent of the construction of the mausoleum, columbarium, or lawn crypt has been substantially completed; (ii) Thirty-three and one-third percent of the funds remaining in trust shall be paid over to the pre-need seller upon written notification from the pre-need seller, verified in writing by the pre-need seller's contractor or person in charge of construction, that fifty percent of the construction of the mausoleum, columbarium, or lawn crypt has been substantially completed; (iii) Fifty percent of the funds remaining in trust shall be paid over to the pre-need seller upon written notification from the pre-need seller, verified in writing by the pre-need seller's contractor or person in charge of construction, that seventy-five percent of the construction of the mausoleum, columbarium, or lawn crypt has been substantially completed; and (iv) All funds remaining in trust shall be paid over to the pre-need seller upon written notification from the pre-need seller, verified in writing by the pre-need seller's contractor or person in charge of construction, that the construction of the mausoleum, columbarium, or lawn crypt has been substantially completed; (b) When the funds are held in trust by reason of a pre-need sale which is not included in subdivision (2)(a) of this section, the trustee shall pay over to the pre-need seller the funds held in trust upon receiving written notification from the pre-need seller that delivery of the merchandise has been completed or services have been performed for which the funds were placed in trust; (c) Upon cancellation of a pre-need sale, unless the pre-need purchaser has designated the trust as irrevocable pursuant to section 12-1106, the pre-need seller shall give written notification to the trustee and the trustee shall, within ninety days, pay over to the pre-need purchaser an amount equal to the amount required to be held in trust by the pre-need seller for that pre-need purchaser after deducting any reasonable charges made by the trustee caused by the cancellation and then any balance remaining in the pre-need purchaser's trust account shall immediately be paid over to the pre-need seller; (d) Upon cancellation of a pre-need sale in which the funds were designated by the pre-need purchaser as irrevocable pursuant to section 12-1106, the trustee shall immediately pay over to the pre-need seller any amounts otherwise excludable from trust under section 12-1104 if such amounts have not previously been retained by the pre-need seller. Thereafter, the amount required to be held in trust shall be computed by the trustee and the amount so computed shall be held by the trustee separate from the trust in an individual account in the name of the pre-need purchaser and such account shall: (i) Be held until the death of the person for whom the pre-need sale was entered into, at which time all funds in the individual account, less any reasonable charges made by the trustee which were caused by such cancellation, shall, within ninety days, be paid to the pre-need purchaser or his or her estate; or (ii) Be held until the trustee receives written notification from the pre-need purchaser to transfer all of the funds held in the individual account, less any reasonable charges made by the trustee which were caused by such cancellation, to another irrevocable trust established by another licensed pre-need seller as a result of a pre-need sale made by the second pre-need seller to the canceling pre-need purchaser. Such transfer shall take place within ninety days after such written notification is received by the original pre-need seller. The balance remaining in such pre-need purchaser's trust account after transfer of the computed amount to the individual account shall be paid over to the pre-need seller; (e) Upon default, the pre-need seller shall be entitled to retain in trust the funds held in trust attributable to the defaulted pre-need sale until notice of cancellation by the pre-need purchaser is received by the pre-need seller or until the death of the person for whom the pre-need sale was entered into, whichever occurs first. In the event of default, the death of the person for whom the pre-need sale was entered into, absent prior notification of cancellation, shall be construed as a cancellation of that pre-need sale; (f) Receipt of the written notification by the trustee and distribution of the funds after receipt of such written notification shall relieve the trustee of any liability for failure to properly administer the funds held in trust. Failure of the trustee to obtain such written notification may subject the trustee to liability for actual damages limited to the amount of the funds which the trustee erroneously distributed; and (g) In the administration of the individual trust accounts or the trust accounts held under a master trust agreement, the trustee shall be permitted to pay all of the reasonable costs incurred in the administration of the trusts, including any state or federal income taxes payable by the trusts. The payment of all costs and expenses, including taxes, shall be paid from the trust income and shall be deducted prior to the distribution of such income as provided in subsection (1) of this section. In the event that the income is not sufficient to pay all of such costs, expenses, and taxes, the pre-need seller shall be responsible for such payment out of its own separate funds. Laws 1986, LB 643, § 13; Laws 2017, LB239, § 1.

Neb. Rev. Stat. § 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. Laws 1986, LB 643, § 14; Laws 2017, LB239, § 2.

Neb. Rev. Stat. § 12-1115 Pre-need sales agent; license required; fee; failure to surrender license; penalty.

12-1115. Pre-need sales agent; license required; fee; failure to surrender license; penalty. (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, address, and telephone number and the pre-need seller for whom he or she will be making pre-need sales. The pre-need seller for whom the agent will be making pre-need sales shall also sign the agent's application and agree to be responsible for supervising the agent in conjunction with any pre-need sales. The fee for an agent's license shall be twenty dollars which shall accompany the application. (2) The agent's license, when issued, shall allow the agent to make pre-need sales only for the pre-need seller whose name appears on the license. If the agency relationship between the pre-need seller and the agent terminates for any reason, the pre-need seller shall immediately notify the department of such termination. Once such notification has been received, the acts of the agent shall no longer be imputed to the pre-need seller and the agent's license shall be considered as void. The agent, upon written request by the department, shall surrender to the department the license within a period of ten days after the receipt of such written notice. Failure on the part of the agent to surrender the license after written notification shall be a Class IV misdemeanor. (3) It shall be the responsibility of the licensed agent to notify the director of any change of the agent's address. Laws 1986, LB 643, § 15; Laws 2005, LB 119, § 3.

Neb. Rev. Stat. § 12-1116 Licenses; disciplinary actions; grounds; notice; administrative fine.

12-1116. Licenses; disciplinary actions; grounds; notice; administrative fine. (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 license; (b) The licensee, either knowingly or without the exercise of due care to prevent the same, has violated any of the provisions of the Burial Pre-Need Sale Act or any rule or regulation adopted and promulgated by the director pursuant to such act; (c) An act or condition exists which, if it had existed at the time of the original application of such licensee, would have resulted in the director refusing to issue such license; or (d) The licensee, upon receipt of a written inquiry from the department, has failed to respond to such inquiry or has failed to request an additional reasonable amount of time to respond to such inquiry within fifteen business days after such receipt. (2) Written notification shall be provided to the licensee upon the director's making such determination, and the notice shall be mailed by the director to the last address on file for the licensee by certified or registered mail, return receipt requested. The notice shall state the specific action contemplated by the director and the specific grounds for such action. The notice shall allow the licensee receiving such notice twenty days from the date of actual receipt to: (a) Voluntarily surrender his or her license; or (b) File a written notice of protest of the proposed action of the director. If a written notice of protest is filed by the licensee, the Administrative Procedure Act shall govern the hearing process and procedure, including all appeals. Failure to file a notice of protest within the twenty-day period shall be equivalent to a voluntary surrender of the licensee's license, and the licensee shall surrender the license to the director. (3) In addition to or in lieu of any applicable denial, suspension, or revocation of a license, any person violating the Burial Pre-Need Sale Act may, after notice and hearing, be subject to an administrative fine of not more than one thousand dollars per violation. Such fine may be enforced in the same manner as civil judgments. Any person charged with a violation of the act may waive his or her right to a hearing and consent to such discipline as the director determines is appropriate. The Administrative Procedure Act shall govern all hearings held pursuant to the Burial Pre-Need Sale Act. Laws 1986, LB 643, § 16; Laws 1987, LB 93, § 3; Laws 2005, LB 119, § 4; Laws 2009, LB192, § 1.

Neb. Rev. Stat. § 12-1117 Licenses; surrender; effect; reinstatement.

12-1117. Licenses; surrender; effect; reinstatement. (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 license. Voluntary surrender shall not constitute an admission against interest or an admission of liability nor shall the same be used in any evidentiary proceeding as such an admission. (2) The director may reinstate a license or issue a new license to a person whose license has expired, has been revoked, or was voluntarily surrendered if no fact or condition exists which would cause a revocation or would have caused the director to originally refuse to issue such license. Laws 1986, LB 643, § 17.

Neb. Rev. Stat. § 12-1118 Violations; penalty.

12-1118. Violations; penalty. 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. Laws 1986, LB 643, § 18.

Neb. Rev. Stat. § 12-1119 Violations; action to enjoin.

12-1119. Violations; action to enjoin. 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 allowed, bring an action in the district court of Lancaster County to enjoin such person from engaging in or continuing such violation or from doing any act in furtherance of such violation. In any such action, the district court may enter any order, judgment, or decree concerning temporary or permanent relief as it deems proper based upon the facts and circumstances presented to it by the director. Laws 1986, LB 643, § 19.

Neb. Rev. Stat. § 12-1120 Pre-need seller; failure to perform obligations; director; powers.

12-1120. Pre-need seller; failure to perform obligations; director; powers. 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 she may use such proceeds to secure completion of the mausoleum, columbarium, or lawn crypt or take any actions necessary to reimburse all pre-need purchasers of a crypt or niche therein to the extent of money paid or consideration given by the pre-need purchasers. Laws 1986, LB 643, § 20.

Neb. Rev. Stat. § 12-1121 Trust; validity.

12-1121. Trust; validity. 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 for which it was created. Laws 1986, LB 643, § 21.

Neb. Rev. Stat. § 12-1201 Act, how cited.

12-1201. Act, how cited. Sections 12-1201 to 12-1212 shall be known and may be cited as the Unmarked Human Burial Sites and Skeletal Remains Protection Act. Laws 1989, LB 340, § 1.

Neb. Rev. Stat. § 12-1202 Legislative findings and declarations.

12-1202. Legislative findings and declarations. 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 law prohibits removal, concealment, or abandonment of any dead human body and provides for the care and maintenance of abandoned or neglected cemeteries and pioneer cemeteries, additional statutory guidelines and protections are in the public interest; (3) Existing law on cemeteries reflects the value placed on preserving human burial sites but does not clearly provide equal and adequate protection or incentives to assure preservation of all human burial sites in this state; (4) An unknown number of unmarked human burial sites containing the remains of pioneers, settlers, and Indians are scattered throughout the state; (5) No adequate procedure regarding the treatment and disposition of human skeletal remains from unmarked graves exists to protect the interests of relatives or other interested persons; and (6) There are scientific, educational, religious, and cultural interests in the remains of our ancestors and those interests, whenever possible, should be served. Laws 1989, LB 340, § 2; Laws 2008, LB995, § 8.

Neb. Rev. Stat. § 12-1203 Purposes of act.

12-1203. Purposes of act. 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 providing adequate protection for unmarked human burial sites and human skeletal remains located on all private and public lands within this state; (2) Prohibit disturbance of unmarked human burial sites except as expressly permitted by the act; (3) Establish procedures for the proper care and protection of unmarked human burial sites, human skeletal remains, and burial goods found in this state; (4) Ensure that all unmarked human burial sites discovered in this state are to be left undisturbed to the maximum extent possible unless such sites are in reasonable danger of destruction, such sites need to be moved for a highway, road, or street construction project, or there is evidence of criminal wrongdoing and, when any unmarked human burial site must be disturbed for any of the reasons listed in this subdivision, ensure that the disposition of the contents of such site is carried out in accordance with the act; and (5) Permit the scientific study and reinterment of human skeletal remains and burial goods. Laws 1989, LB 340, § 3.

Neb. Rev. Stat. § 12-1204 Terms, defined.

12-1204. Terms, defined. 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 with a reasonable degree of certainty to the specific human skeletal remains with which it or they were buried; (2) Human burial site shall mean the specific place where any human skeletal remains are buried and the immediately surrounding area; (3) Human skeletal remains shall mean the body or any part of the body of a deceased human in any stage of decomposition; (4) Indian tribe shall mean any federally recognized or state-recognized Indian tribe, band, or community; (5) Professional archaeologist shall mean a person having a postgraduate degree in archaeology, anthropology, history, or a related field with a specialization in archaeology and with demonstrated ability to design and execute an archaeological study and to present the written results and interpretations of such a study in a thorough, scientific, and timely manner; (6) Reasonably identified and reasonably identifiable shall mean identifiable, by a preponderance of the evidence, as to familial or tribal origin based on any available archaeological, historical, ethnological, or other direct or circumstantial evidence or expert opinion; (7) Society shall mean the Nebraska State Historical Society; and (8) Unmarked human burial shall mean any interment by whatever means of human skeletal remains for which there exists no grave marker, including burials located in abandoned or neglected cemeteries. Laws 1989, LB 340, § 4; Laws 2008, LB995, § 9.

Neb. Rev. Stat. § 12-1205 Person discovering remains or goods; duties; violation; penalty.

12-1205. Person discovering remains or goods; duties; violation; penalty. (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 report the presence and location of such remains or goods to a local law enforcement officer in the county in which the remains or goods are found. Any person who knowingly fails to make such a report shall be guilty of a Class III misdemeanor. (2) If human skeletal remains or burial goods associated with an unmarked human burial in or on the ground are discovered by any employee, contractor, or agent of the Department of Transportation in conjunction with highway construction, any construction in the area immediately adjacent to such remains or goods shall cease. The department or any of its employees, contractors, or agents shall within forty-eight hours of the discovery of the remains or goods report the presence and location of the remains or goods to a local law enforcement officer in the county in which the remains or goods are found. Any remains or goods may then be removed from the site following an examination by the appropriate agency in accordance with section 39-1363 and any applicable federal requirements. Following removal, the remains or goods shall be disposed of in accordance with the Unmarked Human Burial Sites and Skeletal Remains Protection Act. The construction project may continue once the remains or goods have been removed. Laws 1989, LB 340, § 5; Laws 2017, LB339, § 72.

Neb. Rev. Stat. § 12-1206 Discovery of remains or goods; law enforcement officer; notice.

12-1206. Discovery of remains or goods; law enforcement officer; notice. 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. Laws 1989, LB 340, § 6.

Neb. Rev. Stat. § 12-1207 Discovery of remains or goods; county attorney; duties.

12-1207. Discovery of remains or goods; county attorney; duties. 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 remains in accordance with routine procedures until such time as the remains may be reburied in accordance with the Unmarked Human Burial Sites and Skeletal Remains Protection Act. Laws 1989, LB 340, § 7.

Neb. Rev. Stat. § 12-1208 Discovery of remains or goods; society; duties.

12-1208. Discovery of remains or goods; society; duties. (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-Indian origin with a known or unknown identity, it shall notify the county attorney of the finding. Upon receipt of the finding, the county attorney shall cause the remains and associated burial goods to be interred in consultation with the county coroner. Reburial shall be in accordance with the wishes and at the expense of any known persons in the order listed by section 30-2223 or, if no relatives are known, in an appropriate cemetery at the expense of the county in which the remains were discovered after a one-year scientific study period if such study period is considered necessary or desirable by the society. In no case shall any human skeletal remains that are reasonably identifiable as to familial or tribal origin be displayed by any entity which receives funding or official recognition from the state or any of its political subdivisions. In situations in which human skeletal remains or burial goods that are unidentifiable as to familial or tribal origin are clearly found to be of extremely important, irreplaceable, and intrinsic scientific value, the remains or goods may be curated by the society until the remains or goods may be reinterred as provided in this subsection without impairing their scientific value. (3) If the society finds that the discovered human skeletal remains or burial goods are of American Indian origin, it shall promptly notify in writing the Commission on Indian Affairs and any known persons in the order listed in section 30-2223 or, if no relatives are known, any Indian tribes reasonably identified as tribally linked to such remains or goods in order to ascertain and follow the wishes of the relative or Indian tribe, if any, as to reburial or other disposition. Reburial by any such relative or Indian tribe shall be by and at the expense of such relative or Indian tribe. In cases in which reasonably identifiable American Indian human skeletal remains or burial goods are unclaimed by the appropriate relative or Indian tribe, the society shall notify all other Indian tribes which can reasonably be determined to have lived in Nebraska in order to ascertain and follow the wishes of the tribe as to reburial or other disposition. Reburial by any such tribe shall be by and at the expense of the tribe. If such remains or goods are unclaimed by the appropriate tribe, the remains or goods shall be reburied, as determined by the commission, by one of the four federally recognized Indian tribes in Nebraska. Laws 1989, LB 340, § 8; Laws 2001, LB 97, § 1; Laws 2007, LB463, § 1113; Laws 2014, LB998, § 1.

Neb. Rev. Stat. § 12-1209 Entity possessing or controlling remains or goods on August 25, 1989; duties.

12-1209. Entity possessing or controlling remains or goods on August 25, 1989; duties. 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, 1989, any disinterred human skeletal remains or burial goods of American Indian origin which are reasonably identifiable as to familial or tribal origin, regardless of their present location, shall return any such remains and goods to the relative or Indian tribe for reburial, upon request of such relative or Indian tribe, or otherwise cause such remains and goods to be reinterred pursuant to subsections (2) and (3) of section 12-1208 within one year of receiving such request, except that any such entity which has, prior to January 1, 1989, received a written request from any relative or Indian tribe for the return of such reasonably identifiable remains and goods shall return to such relative or Indian tribe for reburial all such remains and goods by September 10, 1990. Laws 1989, LB 340, § 9.

Neb. Rev. Stat. § 12-1210 Entity possessing or controlling remains or goods; request for return; duties.

12-1210. Entity possessing or controlling remains or goods; request for return; duties. 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 return established by statute or otherwise agreed upon pursuant to the act, provide the requesting relative or Indian tribe with an itemized inventory of any human skeletal remains and burial goods that are subject to return to the requesting relative or Indian tribe. At the time the entity transfers possession of such remains or goods to the requesting relative or Indian tribe, the transferor and the transferee shall each sign a transfer document which identifies by inventory number and description each human skeletal remain or burial good being transferred. Laws 1989, LB 340, § 10.

Neb. Rev. Stat. § 12-1211 Dispute; resolution; procedure.

12-1211. Dispute; resolution; procedure. 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 party under the act. No cause of action shall lie until the procedure set forth in this section is completed. The aggrieved party shall submit to the adverse party documentation describing the nature of the grievance. The aggrieved party and the adverse party shall meet within sixty days of the mailing of the initial grievance and shall either concur or disagree after reviewing the appropriate documentation. If after such meeting the parties disagree, they shall, within fifteen days following such meeting, designate a third party, agreed on by both original parties, to assist in the resolution of the dispute. If an agreement as to the designation of the third party is not reached within the fifteen-day period, the Public Counsel shall automatically be designated to serve in that capacity. Following the designation of a third party, the aggrieved party may submit a petition, together with supporting documentation, to the third party describing the nature of the grievance. The aggrieved party shall serve a copy of the petition and all supporting documents on the adverse party at the time of filing. The adverse party shall have thirty days to respond to the petition by filing a response and supporting documentation with the third party, copies of which shall be served on the aggrieved party by the adverse party at the time of filing the response. The third party shall review the petition, the response, all supporting documentation submitted by the parties, and other relevant information. Following such review and within ninety days after the filing of the petition, the two original parties and the third party shall, by majority vote, render a decision with regard to the matter in dispute. The decision may be appealed by either party, and such appeal shall be in accordance with section 25-1937. When the disposition of any human skeletal remains or burial goods is disputed and subject to arbitration under this section, the party in possession of the remains or goods shall retain possession until the arbitration process and appeals provided for in this section are completed. Laws 1989, LB 340, § 11.

Neb. Rev. Stat. § 12-1212 Civil action; statute of limitation; recovery; attorney's fees.

12-1212. Civil action; statute of limitation; recovery; attorney's fees. (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 of discovery by the plaintiff of the alleged violation or within two years of August 25, 1989, whichever is later. The action shall be filed either in the district court of the county in which the unmarked human burial, human skeletal remains, or burial goods are located or in which the defendant resides. (2) If the plaintiff prevails in an action brought pursuant to this section: (a) The court may award reasonable attorney's fees to the plaintiff and may grant injunctive or other appropriate relief, including forfeiture of any human skeletal remains or burial goods acquired as a result of or equipment used in the violation. The court shall order the disposition of any items forfeited, including the reinterment of any human skeletal remains or burial goods pursuant to the act; and (b) The plaintiff may recover actual damages for each violation. (3) If the defendant prevails in an action brought pursuant to this section, the court may award reasonable attorney's fees to the defendant. Laws 1989, LB 340, § 12.

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.

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. (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 may seek and expend private, state, and federal funds for the establishment, construction, maintenance, administration, and operation of the cemetery system as provided in this section. Any gift, bequest, or devise of real property and any acquisition of real property with the proceeds of a donation, gift, bequest, devise, or grant from an individual, an organization, a corporation, a foundation, or a similar entity or from a nonfederal governmental agency for the cemetery system shall be subject to the approval requirements of section 81-1,113 notwithstanding the value of the real property. All funds received for the construction of the cemetery system shall be remitted to the State Treasurer for credit to the Veteran Cemetery Construction Fund. Any funds remaining in the Veteran Cemetery Construction Fund following the completion of construction of the facilities comprising the state veteran cemetery system shall upon such completion be transferred to the Nebraska Veteran Cemetery System Endowment Fund, and the Veteran Cemetery Construction Fund shall thereafter terminate. (b) Beginning on August 7, 2020, the Director of Veterans' Affairs shall negotiate with the city of Grand Island to acquire an exclusive option for the transfer of title to the former Nebraska Veterans' Memorial Cemetery in the city of Grand Island and land adjacent to the cemetery, as identified in the required program statement, owned by the city of Grand Island. After being granted funding assistance from the National Cemetery Administration, the director shall accept from the city of Grand Island, at no cost, title to the real estate described in this subdivision in order to establish a state cemetery for veterans. The director shall prepare an initial program statement and make a request to the Legislature for funding as required by section 81-1108.41. The expenses of the initial program statement shall be paid from the Nebraska Veteran Cemetery System Operation Fund. (2)(a) A trust fund to be known as the Nebraska Veteran Cemetery System Endowment Fund is hereby created. The fund shall consist of: (i) Gifts, bequests, grants, or contributions from private or public sources designated for the maintenance, administration, or operation of the state veteran cemetery system; (ii) Any funds transferred from the Veteran Cemetery Construction Fund following the completion of construction of the three facilities comprising the state veteran cemetery system; and (iii) Following the termination of the Veteran Cemetery Construction Fund, any funds received by the state from any source for the state veteran cemetery system. (b) No revenue from the General Fund shall be remitted to the Nebraska Veteran Cemetery System Endowment Fund. The Legislature shall not appropriate or transfer money from the Nebraska Veteran Cemetery System Endowment Fund for any purpose other than as provided in this section. Any money in the Nebraska Veteran Cemetery System Endowment Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act. No portion of the principal of the Nebraska Veteran Cemetery System Endowment Fund shall be expended for any purpose except investment pursuant to this subdivision. All investment earnings from the Nebraska Veteran Cemetery System Endowment Fund shall be credited on a quarterly basis to the Nebraska Veteran Cemetery System Operation Fund. (3) There is hereby created the Nebraska Veteran Cemetery System Operation Fund. Money in the fund shall be used for the operation, administration, and maintenance of the state veteran cemetery system. The fund may be used for the expenses of the initial program statement under subdivision (1)(b) of this section. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act. (4) The Director of Veterans' Affairs may make formal application to the federal government regarding federal financial assistance for the construction of any of the facilities comprising the state veteran cemetery system which is located in a county with a population of less than one hundred thousand persons when he or she determines that the requirements for such assistance have been met. (5) The director may make formal application to the federal government regarding financial assistance for the construction of any facility comprising a portion of the state veteran cemetery system located in a county with a population of more than one hundred thousand persons when sufficient funds have been remitted to the Nebraska Veteran Cemetery System Endowment Fund such that (a) the projected annual earnings from such fund available for transfer to the Nebraska Veteran Cemetery System Operation Fund plus (b) the projected annual value of formal agreements that have been entered into between the state and any political subdivisions or private entities to subsidize or undertake the operation, administration, or maintenance of any of the facilities within the state veteran cemetery system, has a value that is sufficient to fund the operation, administration, and maintenance of any cemetery created pursuant to this subsection. (6) The director may expend such funds as may be available for any of the purposes authorized in this section. (7) The director, with the approval of the Governor, may enter into agreements for cemetery construction, administration, operation, or maintenance with qualified persons, political subdivisions, or business entities. The director shall provide lots in the cemetery system for the interment of deceased veterans as defined by the National Cemetery Administration of the United States Department of Veterans Affairs. The director shall provide lots for the interment of those veterans' spouses, minor children, and unmarried adult children who were physically or mentally disabled and incapable of self-support. Section 12-501 does not apply to the state veteran cemetery system. (8) The Veteran Cemetery Construction Fund is created. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act. (9) The director may adopt and promulgate rules and regulations to carry out this section. The rules and regulations shall include requirements for proof of residency, cost of burial if any, and standards for cemeteries, including decorations and headstones. Laws 1999, LB 84, § 1; Laws 2004, LB 1231, § 1; Laws 2005, LB 54, § 2; Laws 2005, LB 227, § 1; Laws 2006, LB 996, § 1; Laws 2009, LB154, § 1; Laws 2011, LB264, § 1; Laws 2017, LB331, § 18; Laws 2020, LB911, § 1; Laws 2024, LB998, § 8.

Neb. Rev. Stat. § 12-1401 Statewide Cemetery Registry; established and maintained.

12-1401. Statewide Cemetery Registry; established and maintained. (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 central data bank of accurate and current information regarding the location of cemeteries, burial grounds, mausoleums, and columbaria in the state. (2)(a) Each city, village, township, county, church, fraternal and benevolent society, cemetery district, cemetery association, mausoleum association, and any other person owning, operating, or maintaining a cemetery, pioneer cemetery, abandoned or neglected cemetery, mausoleum, or columbarium shall register with the Statewide Cemetery Registry. (b) Except as provided in subdivision (c) of this subsection, the registration shall include the following: (i) The location or address of the cemetery, mausoleum, or columbarium; (ii) A plat of the cemetery, mausoleum, or columbarium grounds, including any lots, graves, niches, or crypts, if available; (iii) The name and address of the person or persons representing the entity owning, operating, or maintaining the cemetery, mausoleum, or columbarium; (iv) The inception date of the cemetery, mausoleum, or columbarium, if available; and (v) If the cemetery, mausoleum, or columbarium is abandoned, the abandonment date, if available. (c) The information required in subdivision (b) of this subsection regarding the operation and maintenance of a cemetery, mausoleum, or columbarium prior to January 1, 2006, shall be required only if such information is reasonably available to the registering entity. (d) The entity owning, operating, or maintaining the cemetery, mausoleum, or columbarium may include information regarding the history of the operation of the cemetery, mausoleum, or columbarium. (3) The entity owning, operating, or maintaining a registered cemetery, mausoleum, or columbarium shall update its entry in the registry every ten years following the initial registration by the entity. Laws 2005, LB 211, § 11; Laws 2008, LB995, § 10.

Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/browse-chapters.php?chapter=12Fetched: 10/20/2026