Amendment JR2 AA61-ASA1-AB1

AB1-ASA1-AA61,30,18 (2) Appointment of trustee. (a) In response to a petition from the board or upon his or her own motion, the attorney general may petition the circuit court for the county in which a cemetery or mausoleum is located for the appointment of a trustee for the cemetery or mausoleum. If the attorney general petitions the court on his or her own motion, the attorney general shall serve a copy of the petition on the board and the municipality and county within which the cemetery is located.

AB1-ASA1-AA61,30,25 (b) A court shall schedule a hearing on a petition filed under par. (a) within 90 days after the petition is filed with the court. If the court finds after a hearing that a cemetery or mausoleum is neglected, abandoned, in disuse, improperly maintained, or financially unsound, the court shall appoint as a trustee for the cemetery or mausoleum a capable and competent person to serve as trustee of the cemetery or mausoleum under this section, except that the court may not appoint the department or board as a trustee.

AB1-ASA1-AA61,31,8 (c) An owner of a cemetery or mausoleum may petition the court in a proceeding under par. (b) for an order surrendering title to the cemetery or mausoleum to a new owner, other than the state, if the owner believes itself to be incapable of continuing to operate the cemetery or mausoleum. The court may grant the petition if it finds that the cemetery or mausoleum is neglected, abandoned, in disuse, improperly maintained, or financially unsound. If the court grants the petition, it shall transfer title to the cemetery or mausoleum to the new owner and appoint a trustee under par. (b).

AB1-ASA1-AA61,31,11 (d) All disputes relating to the appointment of a trustee or the actions of a trustee appointed under this section shall be resolved by the court that appointed the trustee.

AB1-ASA1-AA61,31,12 (3) Trustee powers and duties. (a) A trustee shall do each of the following:

AB1-ASA1-AA61,31,14 1. Be responsible for the management, maintenance, and operation of each cemetery or mausoleum under trusteeship.

AB1-ASA1-AA61,31,16 2. Comply with reporting requirements of s. 157.62 (2). A trustee shall provide the court with a copy of all reports filed under this subdivision.

AB1-ASA1-AA61,31,18 3. Provide the court with any additional information, records, or reports that the court may direct.

AB1-ASA1-AA61,31,20 (b) A trustee may petition the court that appointed the trustee for any of the following:

AB1-ASA1-AA61,31,22 1. Termination of the trusteeship and reversion of ownership and operation of a cemetery or mausoleum to the previous owner.

AB1-ASA1-AA61,31,24 2. Termination of the trusteeship and transfer of ownership and operation of a cemetery or mausoleum to a new owner other than the state.

AB1-ASA1-AA61,32,2 3. Removal and reinternment of human remains in accordance with the requirements of this subchapter.

AB1-ASA1-AA61,32,4 4. Termination of the trusteeship and closure of a cemetery or mausoleum after removal and reinternment of human remains under subd. 3.

AB1-ASA1-AA61,32,5 (c) A trustee may do any of the following:

AB1-ASA1-AA61,32,8 1. Seek a new owner or operator of a cemetery or mausoleum, other than the state, including actively marketing the cemetery or mausoleum and taking any other action necessary or useful to effect the sale of the cemetery or mausoleum.

AB1-ASA1-AA61,32,9 2. Assess burial spaces for cleaning, care, or improvement under s. 157.11 (7).

AB1-ASA1-AA61,32,11 3. Expend funds disbursed from the cemetery management insurance fund for the purpose of exercising its powers or carrying out its duties under this section.

AB1-ASA1-AA61,32,14 4. Employ professional, legal, and technical experts, and any such other managers, management personnel, agents, and employees as may be required, to exercise the trustee's powers or carry out the trustee's duties under this section.

AB1-ASA1-AA61,32,16 5. Take any other action necessary or useful to the management or trusteeship of a cemetery or mausoleum.

AB1-ASA1-AA61,32,20 (4) Department and board powers and duties. (a) From the appropriation under s. 20.165 (1) (q), the board shall make disbursements to trustees. The department shall promulgate rules establishing requirements and procedures for making the disbursements.

AB1-ASA1-AA61,32,22 (b) The department may promulgate rules to carry out the purposes of this section.

AB1-ASA1-AA61,32,24 (5) Termination of trusteeship. A court that appointed a trustee shall terminate the trusteeship if any of the following applies:

AB1-ASA1-AA61,33,4 (a) The owner or operator of a cemetery or mausoleum demonstrates to the satisfaction of the court that the conditions that necessitated the trusteeship have been remedied and that it is competent and capable of managing the cemetery or mausoleum.

AB1-ASA1-AA61,33,8 (b) The court finds that a new operator is competent and capable of managing the cemetery or mausoleum. Upon making a finding under this paragraph, the court shall approve the transfer of the management of the cemetery or mausoleum to the new operator.

AB1-ASA1-AA61,33,11 (c) The court approves the sale or transfer of a cemetery or mausoleum to a new owner, other than the state, that the court finds is capable and competent to manage the cemetery or mausoleum on a financially sound basis.

AB1-ASA1-AA61,33,13 (d) The court approves the closure of a cemetery or mausoleum after all human remains have been removed and reinterred.

AB1-ASA1-AA61, s. 338pp Section 338pp. 157.12 (2) (b) of the statutes is amended to read:

AB1-ASA1-AA61,34,23 157.12 (2) (b) The department shall supervise construction of any public mausoleum and conversion of any building to a public mausoleum. Within 30 days after receiving written notice from the cemetery authority that the construction or conversion has been completed, the department shall inspect the public mausoleum and provide the cemetery authority with a written certification as to whether the construction or conversion complies with approved plans. If the department determines that, except for certain minor defects, the construction or conversion complies with the approved plans, the department may provide the cemetery authority with a written temporary certification of compliance that is contingent on the correction of those minor defects. A temporary certification is valid for a period designated by the department, not to exceed 6 months. No person may sell a mausoleum space, except an undeveloped space that is sold in accordance with s. ss. 440.92 and 440.922, or bury human remains in a public mausoleum unless a care fund has been established for the mausoleum under sub. (3) and the department has provided the cemetery authority with a certification or a temporary certification under this paragraph. If a cemetery authority that has been provided with a temporary certification notifies the department in writing before the date on which the temporary certification expires that the defects in the construction or conversion of the public mausoleum have been corrected, the department shall, within 30 days after receiving the notice, reinspect the public mausoleum and provide the cemetery authority with a written certification as to whether the construction or conversion complies with the approved plans. If a cemetery authority that has been provided with a temporary certification does not receive a written certification from the department before the date on which the temporary certification expires that the construction or conversion complies with the approved plans, then, beginning on the date on which the certification expires, no person may sell a mausoleum space, except an undeveloped space that is sold in accordance with s. ss. 440.92 and 440.922, or bury human remains in the public mausoleum until the defects are corrected and the department subsequently inspects the public mausoleum and provides the cemetery authority with a certification that the construction or conversion complies with the approved plans. The department may charge a reasonable fee to the cemetery authority for each inspection and certification provided under this paragraph if the inspection and certification are provided within the applicable 30-day period prescribed under this paragraph.

AB1-ASA1-AA61, s. 338pt Section 338pt. 157.12 (3) (b) of the statutes is amended to read:

AB1-ASA1-AA61,35,16 157.12 (3) (b) The cemetery's treasurer is the custodian of the fund. The treasurer shall file with the cemetery, at the cemetery's expense, a bond with sureties approved by the department of regulation and licensing to indemnify the cemetery against loss if the treasurer fails to maintain the fund. The amount of the bond shall be no less than the total of all payments of principal required under this section as stated in the most recent annual report filed by the cemetery authority under s. 157.62. No indemnity is required if the terms of sale of a mausoleum space require the purchaser to pay directly to a trust company in the state, designated by the cemetery as custodian of the fund. The fund shall be invested as provided in s. 157.19, and the manner in which the care funds are invested may not permit the withdrawal of the fund's principal amount, but may permit the withdrawal of interest, dividends, or capital gains earned during the most recently completed calendar year. Income from investment may be used only to maintain the mausoleum, except that if the amount of income exceeds the amount necessary to properly maintain the mausoleum the excess amount may be used to maintain any portion of the cemetery.

AB1-ASA1-AA61, s. 338p Section 338p. 157.125 (title) of the statutes is amended to read:

AB1-ASA1-AA61,35,19 157.125 (title) Trustees for the care of cemeteries or cemetery lots burial spaces.

AB1-ASA1-AA61, s. 338qc Section 338qc. 157.125 (2) of the statutes is amended to read:

AB1-ASA1-AA61,35,25 157.125 (2) If the burial place or grave is located in a cemetery owned and operated by a religious society organized under ch. 187 cemetery authority, the court shall name the religious society cemetery authority as the trustee unless the religious society cemetery authority petitions the court to name the county treasurer as the trustee.

AB1-ASA1-AA61, s. 338qg Section 338qg. 157.128 (2) (a), (b) and (c) of the statutes are amended to read:

AB1-ASA1-AA61,36,3 157.128 (2) (a) The cemetery is owned by a religious association cemetery authority.

AB1-ASA1-AA61,36,5 (b) The religious association cemetery authority is responsible for all liabilities of the cemetery.

AB1-ASA1-AA61,36,7 (c) The total acreage of all other cemeteries owned by the religious association cemetery authority exceeds 20 acres.

AB1-ASA1-AA61, s. 338qL Section 338qL. 157.128 (3) (b) of the statutes is amended to read:

AB1-ASA1-AA61,36,11 157.128 (3) (b) A cemetery consisting of less than 20 contiguous acres may be dedicated by a cemetery authority that is not required to be registered licensed under s. 440.91 (1) and that is not organized or conducted for pecuniary profit.

AB1-ASA1-AA61, s. 338qp Section 338qp. 157.19 (2) (c) of the statutes is amended to read:

AB1-ASA1-AA61,36,25 157.19 (2) (c) Upon request of the financial institution, the preneed seller, as defined in s. 440.90 (8), shall furnish the financial institution with a copy of the preneed sales contract. Except as provided in s. 440.92 (2) (c), (f) and (j) and (5) ss. 440.922 (3), (5) (c), and (8), and 440.924, preneed trust funds, and any interest or dividends that have accumulated on the preneed trust funds, may not be withdrawn until all obligations under the preneed sales contract have been fulfilled. The financial institution is not responsible for the fulfillment of any part of the preneed sales contract, except that the financial institution shall release the preneed trust funds, and any interest or dividends that have accumulated on the preneed trust funds, as provided by the terms of the preneed sales contract. The trustee of a preneed trust fund may not be changed without the department's written approval. If the trustee or account number of a preneed trust fund is changed, the cemetery authority shall notify the department in writing within 30 days after the change.

AB1-ASA1-AA61, s. 338qt Section 338qt. 157.19 (4m) of the statutes is created to read:

AB1-ASA1-AA61,37,11 157.19 (4m) The department shall request proposals from financial institutions located in this state for the purpose of selecting a financial institution that cemetery authorities and preneed sellers may use as the trustee for care funds under s. 157.11 (9g) and 157.12 (3) and preneed trust funds under s. 440.92. Except as provided in sub. (5) (c), a cemetery authority or preneed seller is not required to use the financial institution selected by the department. The financial institution selected under this subsection shall submit an annual report to the department, in a form and manner satisfactory to the department, that provides an accounting of all care funds and preneed trust funds for which the financial institution is the trustee.

AB1-ASA1-AA61, s. 338qx Section 338qx. 157.19 (5) (a) of the statutes is amended to read:

AB1-ASA1-AA61,37,19 157.19 (5) (a) This section does not apply to care funds under s. 157.11 (9g) that are deposited with a city or county as provided under s. 157.11 (9g) (a), to care funds of a cemetery for which a certification under s. 157.63 is effective, or to preneed trust funds of a cemetery for which a certification under s. 440.92 (9) is effective, or to care funds or preneed trust funds of a cemetery authority that is not required to be registered under s. 440.91 (1) and that is not organized or conducted for pecuniary profit.

AB1-ASA1-AA61, s. 338rc Section 338rc. 157.19 (5) (c) of the statutes is created to read:

AB1-ASA1-AA61,38,2 157.19 (5) (c) If the department determines that a cemetery authority or preneed seller has violated any requirement under this subchapter or subch. VIII of ch. 440 relating to care funds under s. 157.11 (9g) and 157.12 (3) or preneed trust funds under s. 440.92, the department may require the cemetery authority or preneed seller to use the financial institution selected under sub. (4m) as the trustee for the care funds or preneed trust funds.

AB1-ASA1-AA61, s. 338rg Section 338rg. 157.60 of the statutes is amended to read:

AB1-ASA1-AA61,38,12 157.60 Public easement in cemetery. Any person who shall open or make any highway, town way, or private way or shall construct any railroad, turnpike, or canal or anything in the nature of a public easement over, through, in, or upon such part of any enclosure, being the property of any town, city, village , or religious society cemetery authority or of private proprietors, as may be used for the burial of the dead, unless an authority for that purpose shall be specially granted by law or unless the consent of such town, city, village, religious society cemetery authority, or private proprietors, respectively, shall be first obtained, shall be punished by imprisonment in the county jail not more than one year or by fine not exceeding $300.

AB1-ASA1-AA61, s. 338rL Section 338rL. 157.61 of the statutes is created to read:

AB1-ASA1-AA61,38,18 157.61 Identification of human remains. A person may not provide an outer burial container or, if an outer burial container is not used, a casket, to a cemetery authority, other than a religious cemetery authority, for the burial of human remains, unless the person identifies the decedent by name on the exterior of the outer burial container or casket.

AB1-ASA1-AA61, s. 338rp Section 338rp. 157.62 (1) (a) (intro.), (b) and (c) of the statutes are repealed.

AB1-ASA1-AA61, s. 338rt Section 338rt. 157.62 (1) (a) 1., 2., 3., 4. and 5. of the statutes are renumbered 157.62 (2) (b) 7. a., b., c., d. and e.

AB1-ASA1-AA61, s. 338rx Section 338rx. 157.62 (2) (a) of the statutes is amended to read:

AB1-ASA1-AA61,39,4 157.62 (2) (a) Except as provided in ss. 157.625 and 157.63 (1), every Every cemetery authority that is licensed under s. 440.91 (1) and, except as provided in s. 157.63 (1), every cemetery authority that is a religious cemetery authority shall file an annual report with the department. The report shall be made on a form prescribed and furnished by the department. The report shall be made on a calendar-year basis unless the department, by rule, provides for other reporting periods. The report is due on the 60th day after the last day of the reporting period.

AB1-ASA1-AA61, s. 338sc Section 338sc. 157.62 (2) (b) 1. of the statutes is amended to read:

AB1-ASA1-AA61,39,7 157.62 (2) (b) 1. A copy of any report required under sub. (1) (a) or s. 180.1622 or 181.1622.

AB1-ASA1-AA61, s. 338sg Section 338sg. 157.62 (2) (b) 1m. of the statutes is created to read:

AB1-ASA1-AA61,39,10 157.62 (2) (b) 1m. The percentage of burial spaces at the cemetery that are available for sale.

AB1-ASA1-AA61, s. 338sL Section 338sL. 157.62 (2) (b) 2. of the statutes is amended to read:

AB1-ASA1-AA61,39,13 157.62 (2) (b) 2. If the cemetery authority is required to file a report under s. 180.1622 or 181.1622, the information specified in sub. (1) (a) 3 subd. 7. c.

AB1-ASA1-AA61, s. 338sp Section 338sp. 157.62 (2) (b) 7. of the statutes is renumbered 157.62 (2) (b) 7. (intro.) and amended to read:

AB1-ASA1-AA61,39,18 157.62 (2) (b) 7. (intro.) The information specified in sub. (1) (a), to the extent applicable, if If the cemetery is not required to file a report under sub. (1) (a) or s. 180.1622 or 181.1622. authority is a cemetery association, all of the following:

AB1-ASA1-AA61, s. 338st Section 338st. 157.62 (3) (a) of the statutes is amended to read:

AB1-ASA1-AA61,39,25 157.62 (3) (a) Every cemetery authority shall keep a copy of the report required under sub. (2) (a) at its principal place of business and, except for those records relating to accountings of trust funds described under sub. (2) (b) 3. to 7., shall make the report available for inspection, upon reasonable notice, by any person with an interest in a cemetery lot or a mausoleum burial space in a cemetery owned or operated by the cemetery authority.

AB1-ASA1-AA61, s. 338sx Section 338sx. 157.62 (3) (b) 3. of the statutes is amended to read:

AB1-ASA1-AA61,40,3 157.62 (3) (b) 3. A copy of each contract for the sale of a cemetery lot, mausoleum burial space or cemetery merchandise.

AB1-ASA1-AA61, s. 338tc Section 338tc. 157.62 (3) (c) of the statutes is created to read:

AB1-ASA1-AA61,40,7 157.62 (3) (c) Every cemetery licensed under s. 440.91 (1) shall maintain records identifying the section, lot, and site of each burial space and showing the location of each burial space on a map.

AB1-ASA1-AA61, s. 338tc Section 338tc. 157.62 (4) (title) of the statutes is amended to read:

AB1-ASA1-AA61,40,9 157.62 (4) (title) Records maintenance ; inspection.

AB1-ASA1-AA61, s. 338tg Section 338tg. 157.62 (4) of the statutes is renumbered 157.62 (4) (a).

AB1-ASA1-AA61, s. 338tL Section 338tL. 157.62 (4) (b) of the statutes is created to read:

AB1-ASA1-AA61,40,14 157.62 (4) (b) A cemetery authority shall, upon reasonable notice, make the records and contract copies under sub. (3) (b) available for inspection and copying by the board.

AB1-ASA1-AA61, s. 338tp Section 338tp. 157.62 (5) of the statutes is renumbered 157.62 (5) (b).

AB1-ASA1-AA61, s. 338tt Section 338tt. 157.62 (5) (a) of the statutes is created to read:

AB1-ASA1-AA61,40,18 157.62 (5) (a) The department may promulgate rules establishing minimum standards for the format and maintenance of records required under this section.

AB1-ASA1-AA61, s. 338tx Section 338tx. 157.62 (6) of the statutes is renumbered 157.62 (6) (a) and amended to read:

AB1-ASA1-AA61,41,4 157.62 (6) (a) Except as provided in ss. 157.625, 157.63 (5) and 440.92 (9) (e), the department may audit, at reasonable times and frequency, the records, trust funds, and accounts of any registered cemetery authority and shall audit the records, trust funds, and accounts of each licensed cemetery authority, including records, trust funds, and accounts pertaining to services provided by a cemetery authority which are not otherwise subject to the requirements under this chapter. The department may conduct audits under this subsection on a random basis , and shall conduct all audits under this subsection without providing prior notice to the cemetery authority.

AB1-ASA1-AA61, s. 338uc Section 338uc. 157.62 (6) (b) of the statutes is created to read:

AB1-ASA1-AA61,41,11 157.62 (6) (b) If the department or board has cause to believe that a licensed or registered cemetery authority has not complied with the requirements of this subchapter or subch. VIII of ch. 440 pertaining to trust funds and accounts, the department or board may require the cemetery authority to submit an audit conducted at the cemetery authority's expense by an independent certified public accountant in accordance with generally accepted auditing standards.

AB1-ASA1-AA61, s. 338ug Section 338ug. 157.625 of the statutes is repealed.

AB1-ASA1-AA61, s. 338uL Section 338uL. 157.63 (title) of the statutes is amended to read:

AB1-ASA1-AA61,41,16 157.63 (title) Reporting and auditing exemptions; certification of compliance of religious cemetery affiliated with religious society authority.

AB1-ASA1-AA61, s. 338up Section 338up. 157.63 (1) of the statutes is amended to read:

AB1-ASA1-AA61,41,23 157.63 (1) In lieu of filing an annual report under s. 157.62 (2), a religious cemetery authority of a cemetery that is affiliated with a religious society organized under ch. 187 or that religious society or the church, synagogue, mosque, incorporated college of a religious order, or religious society organized under ch. 187 that is affiliated with a religious cemetery authority may file an annual certification with the department as provided in this section.

AB1-ASA1-AA61, s. 338ut Section 338ut. 157.63 (2) (b) of the statutes is amended to read:

AB1-ASA1-AA61,42,5 157.63 (2) (b) A notarized statement of a person who is legally authorized to act on behalf of the religious society cemetery authority under this section that, during the reporting period under s. 157.62, each cemetery and the religious cemetery authority of each cemetery specified under par. (a) have either fully complied or have substantially complied with ss. 157.11 (9g) and 157.12 (3).