SB55-SSA1-CA1,699,1813 157.08 (2) (a) If a cemetery lot or mausoleum burial space is sold by a cemetery
14authority and used or intended to be used for the burial of the human remains of the
15purchaser or the purchaser's family members, the purchaser's interests in the
16ownership of, title to, or right to use the cemetery lot or mausoleum burial space are
17not affected or limited by any claims or liens of other persons against the cemetery
18authority.
SB55-SSA1-CA1, s. 2852fr 19Section 2852fr. 157.08 (2) (b) of the statutes is amended to read:
SB55-SSA1-CA1,699,2220 157.08 (2) (b) 1. Before a cemetery authority sells or encumbers any cemetery
21land, except for a sale described in par. (a), the cemetery authority shall notify the
22department in writing.
SB55-SSA1-CA1,700,3 233. If within 60 days after the department is notified of the proposed sale or
24encumbrance
under subd. 1. or 1m. the department notifies the cemetery authority
25in writing that the department objects to the sale or encumbrance proposed action,

1the cemetery authority may not sell or encumber the cemetery land take the action
2unless the department subsequently notifies the cemetery authority in writing that
3the objection is withdrawn.
SB55-SSA1-CA1,700,9 44. The department may object to a sale or encumbrance an action under subd.
53.
only if it determines that the cemetery authority will not be financially solvent or
6that the rights and interests of owners of cemetery lots and mausoleum burial spaces
7will not be adequately protected if the sale or encumbrance occurs action is taken.
8The department shall promulgate rules that establish requirements and procedures
9for making a determination under this subdivision
.
SB55-SSA1-CA1,700,14 105. The department may, before the expiration of the 60-day period under subd.
113.
, notify the cemetery authority in writing that the department approves of the sale
12or encumbrance
action. Upon receipt of the department's written approval, the
13cemetery authority may sell or encumber the cemetery land take the action and is
14released of any liability under this paragraph.
SB55-SSA1-CA1,700,16 156. The department shall make every effort to make determinations under this
16paragraph in an expeditious manner.
SB55-SSA1-CA1, s. 2852ft 17Section 2852ft. 157.08 (2) (b) 1m. of the statutes is created to read:
SB55-SSA1-CA1,700,2018 157.08 (2) (b) 1m. Before a cemetery authority of a cemetery in a county with
19a population greater than 600,000 takes any of the following actions, the cemetery
20authority shall notify the department in writing:
SB55-SSA1-CA1,700,2221 a. Transfers ownership or control of 50% or more of the assets or stock of the
22cemetery.
SB55-SSA1-CA1,700,2423 b. Engages in a transaction that results in a person acquiring ownership or
24control of 50% or more of the stock of the cemetery.
SB55-SSA1-CA1,701,2
1c. Transfers responsibility for management or operation of the cemetery
2authority.
SB55-SSA1-CA1, s. 2852fu 3Section 2852fu. 157.08 (2) (b) 2. of the statutes is created to read:
SB55-SSA1-CA1,701,54 157.08 (2) (b) 2. The department shall promulgate rules that specify the
5documentation that must be submitted with a notification under subds. 1. and 1m.
SB55-SSA1-CA1, s. 2852fw 6Section 2852fw. 157.08 (5) of the statutes is amended to read:
SB55-SSA1-CA1,701,117 157.08 (5) Subsections (1) and (2) (b) do not apply to a religious society
8organized under ch. 187,
cemetery authority and sub. (2) (b) does not apply to a
9cemetery authority that is not required to be registered under s. 440.91 (1) and, that
10is not organized or conducted for pecuniary profit, and that does not operate a
11cemetery that is located in a county with a population greater than 600,000
.".
SB55-SSA1-CA1,701,12 121267. Page 957, line 4: delete lines 4 to 20 and substitute:
SB55-SSA1-CA1,701,13 13" Section 2852fx. 157.10 (title) of the statutes is amended to read:
SB55-SSA1-CA1,701,14 14157.10 (title) Alienation and use of cemetery lots burial spaces.
SB55-SSA1-CA1, s. 2852gb 15Section 2852gb. 157.10 of the statutes is renumbered 157.10 (1) and amended
16to read:
SB55-SSA1-CA1,702,217 157.10 (1) While any person is buried in a cemetery lot burial space, the
18cemetery lot burial space shall be inalienable, without the consent of the cemetery
19authority, and on the death of the owner, ownership of the cemetery lot burial space
20shall descend to the owner's heirs; but any one or more of such heirs may convey to
21any other heir his or her interest in the cemetery lot burial space. No human remains
22may be buried in a cemetery lot burial space except the human remains of one having
23an interest in the cemetery lot burial space, or a relative, or the husband or wife of

1such person, or his or her relative, except by the consent of all persons having an
2interest in the cemetery lot burial space.
SB55-SSA1-CA1, s. 2852hb 3Section 2852hb. 157.10 (2) of the statutes is created to read:
SB55-SSA1-CA1,702,74 157.10 (2) The department shall promulgate rules that interpret the
5requirements of this section and require any person who transfers an interest in a
6burial space to provide the transferee with a written notice, prepared by the
7department, that describes the requirements of this section.
SB55-SSA1-CA1, s. 2852jd 8Section 2852jd. 157.11 (title) of the statutes is amended to read:
SB55-SSA1-CA1,702,10 9157.11 (title) Improvement and care of cemetery lots burial spaces and
10grounds.
SB55-SSA1-CA1, s. 2852jf 11Section 2852jf. 157.11 (1m) of the statutes is created to read:
SB55-SSA1-CA1,702,1512 157.11 (1m) Duty to maintain. A cemetery authority of a cemetery in a county
13with a population greater than 600,000 shall maintain a cemetery, including burial
14spaces, grounds, landscaping, roads, parking lots, fences, buildings, and other
15structures, in a reasonable manner at all times.
SB55-SSA1-CA1, s. 2852jh 16Section 2852jh. 157.11 (2) of the statutes is amended to read:
SB55-SSA1-CA1,703,517 157.11 (2) Regulations. The cemetery authority may make regulations for
18management and care of the cemetery. No person may plant, in the cemetery, trees
19or shrubs, nor erect wooden fences or structures or offensive or dangerous structures
20or monuments, nor maintain them if planted or erected in violation of the
21regulations. The cemetery authority may require any person owning or controlling
22a cemetery lot burial space to do anything necessary to comply with the regulations
23by giving reasonable personal notice in writing if the person is a resident of the state,
24otherwise by publishing a class 3 notice, under ch. 985, in the county. If the person
25fails to comply within 20 days thereafter, the cemetery authority may cause it to be

1done and recover from the person the expense. The cemetery authority may also
2impose a forfeiture not exceeding $10 for violation of the regulations posted in 3
3conspicuous places in the cemetery, recoverable under ch. 778. Each employee and
4agent of the cemetery authority shall have constable powers in enforcing the
5regulations.
SB55-SSA1-CA1, s. 2852jj 6Section 2852jj. 157.11 (3) of the statutes is amended to read:
SB55-SSA1-CA1,703,137 157.11 (3) Contracts. The cemetery authority may contract with persons who
8own or are interested in a cemetery lot burial space for its care. The contract shall
9be in writing, may provide that the cemetery lot burial space shall be forever exempt
10from taxes, assessments, or charges for its care and the care and preservation of the
11grounds, shall express the duty of the cemetery authority, shall be recorded in a book
12kept for that purpose, and shall be effective when the consideration is paid or
13secured.
SB55-SSA1-CA1, s. 2852jL 14Section 2852jL. 157.11 (4) of the statutes is amended to read:
SB55-SSA1-CA1,703,2215 157.11 (4) Associations of relatives. Persons owning a cemetery lot burial
16space
or having relatives buried in a cemetery may incorporate an association to hold
17and occupy a previously constituted cemetery, and to preserve and care for the same.
18Section 157.062 shall apply to the association. Nothing in this subsection shall give
19rights of burial. A municipality may lease a municipal cemetery to a cemetery
20association for preservation and may contract to permit the association to use
21cemetery funds therefor. Such leases and contracts may be revoked at will by the
22municipal board.
SB55-SSA1-CA1, s. 2852jn 23Section 2852jn. 157.11 (5) of the statutes is amended to read:
SB55-SSA1-CA1,704,3
1157.11 (5) Sum required. The cemetery authority shall annually fix the sum
2necessary for the care of cemetery lots burial spaces and care and improvement of
3the cemetery, or to produce a sufficient income for those purposes.
SB55-SSA1-CA1, s. 2852jp 4Section 2852jp. 157.11 (7) (a) of the statutes is amended to read:
SB55-SSA1-CA1,704,125 157.11 (7) (a) The cemetery authority may annually assess upon the cemetery
6lots
burial spaces amounts not to exceed the amounts reasonably required for actual
7and necessary costs for cleaning and care of cemetery lots burial spaces and care and
8improvement of the cemetery. Notice of the assessment, along with a copy of this
9section, shall be mailed to each owner or person having charge of a cemetery lot
10burial space, at the owner's or person's last-known post-office address, directing
11payment to the cemetery authority within 30 days and specifying that such
12assessments are a personal liability of the owner or person.
SB55-SSA1-CA1, s. 2852jr 13Section 2852jr. 157.11 (7) (b) of the statutes is amended to read:
SB55-SSA1-CA1,704,1714 157.11 (7) (b) The cemetery authority may fix and determine the sum
15reasonably necessary for the care of the grave or cemetery lot burial space in
16reasonable and uniform amounts, which amounts shall be subject to the approval of
17the court, and may collect those amounts as part of the funeral expenses.
SB55-SSA1-CA1, s. 2852jt 18Section 2852jt. 157.11 (7) (c) of the statutes is amended to read:
SB55-SSA1-CA1,704,2119 157.11 (7) (c) Before ordering distribution of the estate of a deceased person,
20the court shall order paid any assessment under this section, or the sum so fixed for
21the care of the cemetery lot or grave burial space of the deceased.
SB55-SSA1-CA1, s. 2852jv 22Section 2852jv. 157.11 (7) (d) of the statutes is amended to read:
SB55-SSA1-CA1,705,723 157.11 (7) (d) When uniform care of a cemetery lot burial space has been given
24for 2 consecutive years or more, for which assessments are unpaid, after notice as
25provided in sub. (2), right to burial is forfeited until delinquent assessments are paid.

1When uniform care has been given for 5 consecutive years or more and the
2assessments are unpaid, upon like notice, title to all unoccupied parts of the cemetery
3lot
burial space shall pass to the cemetery authority and may be sold, the payment
4of principal to be deposited into the care fund. Before depositing the payment of
5principal into the care fund, the cemetery authority may retain an amount necessary
6to cover the cemetery authority's administrative and other expenses related to the
7sale, but the amount retained may not exceed 50% of the proceeds.
SB55-SSA1-CA1, s. 2852jx 8Section 2852jx. 157.11 (8) (title) of the statutes is repealed.
SB55-SSA1-CA1, s. 2852jy 9Section 2852jy. 157.11 (8) of the statutes is renumbered 157.11 (9) (am) and
10amended to read:
SB55-SSA1-CA1,705,1511 157.11 (9) (am) The A cemetery authority shall take, hold, and use any gifts,
12or the income and proceeds of any gifts, as may be made in trust or otherwise, for the
13improvement, maintenance, repair, preservation, or ornamentation of any cemetery
14lot
burial space or structure in the cemetery, according to the terms of the gift and
15regulations by the cemetery authority.
SB55-SSA1-CA1, s. 2852jz 16Section 2852jz. 157.11 (9) (title) of the statutes is repealed and recreated to
17read:
SB55-SSA1-CA1,705,1818 157.11 (9) (title) Gifts.
SB55-SSA1-CA1, s. 2852Lb 19Section 2852Lb. 157.11 (9) (a) of the statutes is renumbered 157.11 (9) (b) and
20amended to read:
SB55-SSA1-CA1,705,2321 157.11 (9) (b) Before a cemetery authority receives a gift, the surety bonds of
22the cemetery authority shall be increased to cover such amount if it does not then do
23so. If the bonds are not filed, or the
SB55-SSA1-CA1,706,2 24(d) If a cemetery authority fails to do anything required by this subsection, the
25judge may appoint a trustee, and all property and money so given in the manner

1described under par. (am) or (c)
and evidences of title and securities shall be delivered
2to the trustee.
SB55-SSA1-CA1, s. 2852Ld 3Section 2852Ld. 157.11 (9) (c) of the statutes is created to read:
SB55-SSA1-CA1,706,114 157.11 (9) (c) If a cemetery authority of a cemetery in a county with a population
5greater than 600,000 receives a gift for the improvement, maintenance, repair,
6preservation, or ornamentation of any burial space or structure in the cemetery, it
7shall either expend the income and proceeds of the gift or deposit the proceeds into
8a trust account at a financial institution, as defined in s. 705.01 (3), according to the
9terms of the gift and regulations of the cemetery authority. A cemetery authority of
10a cemetery in a county with a population greater than 600,000 that receives a gift
11shall maintain a gift ledger that accounts for all receipts and disbursements of gifts.
SB55-SSA1-CA1, s. 2852Lf 12Section 2852Lf. 157.11 (9g) (title) of the statutes is amended to read:
SB55-SSA1-CA1,706,1313 157.11 (9g) (title) Care fund for cemetery lots burial spaces.
SB55-SSA1-CA1, s. 2852Lh 14Section 2852Lh. 157.11 (9g) (a) 1. (intro.) of the statutes is amended to read:
SB55-SSA1-CA1,706,1715 157.11 (9g) (a) 1. (intro.) Except as provided in ss. 66.0603 (1) (c) 66.0603 (1m)
16(c)
and 157.19 (5) (b), funds that are received by a cemetery authority for the care of
17a cemetery lot burial space shall be invested in one or more of the following manners:
SB55-SSA1-CA1, s. 2852Lj 18Section 2852Lj. 157.11 (9g) (a) 1. c. of the statutes is amended to read:
SB55-SSA1-CA1,707,419 157.11 (9g) (a) 1. c. If not invested as provided in subd. 1. a. or b., otherwise
20deposited by the cemetery authority in an investment approved by the department
21if the care funds are segregated and invested separately from all other moneys held
22by the cemetery authority. A cemetery authority of a cemetery in a county with a
23population of 600,000 or less may invest funds in the manner described in this subd.
241. c. only if the department approves the investment. A cemetery authority of a
25cemetery in a county with a population greater than 600,000 may invest funds in the

1manner described in this subd. 1. c. only if the cemetery authority submits to the
2department a written statement by an investment advisor licensed under ch. 551, or
3a broker, as defined in s. 408.102 (1) (c), that the investment is made in accordance
4with the standards specified in s. 881.01.
SB55-SSA1-CA1, s. 2852LL 5Section 2852LL. 157.11 (9g) (a) 2. of the statutes is amended to read:
SB55-SSA1-CA1,708,56 157.11 (9g) (a) 2. The manner in which the care funds are invested may not
7permit the cemetery authority to withdraw the care fund's principal amount. The
8, but, for a cemetery authority of a cemetery in a county with a population greater
9than 600,000, may permit the withdrawal of interest, dividends, or capital gains
10earned during the most recently completed calendar year. For any cemetery
11authority, the
income from the investment of a care fund for the care of cemetery lots
12burial spaces may be used only to maintain the cemetery lots burial spaces and
13grounds, except that if the amount of income exceeds the amount necessary to
14maintain the cemetery lots burial spaces or grounds properly, the excess amount may
15be used to maintain any other portion of the cemetery, including mausoleums. If the
16care funds are deposited with a city or county, or previously deposited with a village,
17there shall be paid to the cemetery authority annually interest on funds so deposited
18of not less than 2% per year. The governing body of any city or county, or any village
19or town in the case of previous deposits, may determine to return all or a part of any
20funds deposited by a cemetery authority, and that cemetery authority shall accept
21the returned funds within 30 days after receiving written notice of that action. If the
22cemetery authority is dissolved or becomes inoperative, the county or city shall use
23the interest on the funds for the care and upkeep of the cemetery. Deposit shall be
24made and the income paid over from time to time, not less frequently than once each
25year, and receipts in triplicate shall be given, one filed with the county clerk, one with

1the cemetery authority and one given to the person making the deposit. Deposits
2shall be in the amount of $5 or a multiple thereof. Records and receipts shall specify
3the cemetery lot burial space for the care of which the deposit is made. Reports of
4money received for care and of money and property received as gifts shall be made
5annually as provided in s. 157.62 (2).
SB55-SSA1-CA1, s. 2852Ln 6Section 2852Ln. 157.11 (9g) (c) of the statutes is amended to read:
SB55-SSA1-CA1,708,137 157.11 (9g) (c) Except as provided in sub. (11), any cemetery authority that sells
8a cemetery lot, lawn crypt, or columbarium space on or after November 1, 1991 the
9effective date of this paragraph .... [revisor inserts date]
, shall deposit 15% of each
10payment of principal into a care fund under par. (a) within 30 days after the last day
11of the month in which the payment is received, except as provided in sub. (7) (d) and
12s. 157.115 (2) (f). The total amount deposited must equal 15% of the total amount of
13all payments of principal that have been received, but not less than $25.
SB55-SSA1-CA1, s. 2852Lp 14Section 2852Lp. 157.11 (10) of the statutes is amended to read:
SB55-SSA1-CA1,708,1715 157.11 (10) Exemption for religious societies cemetery authorities.
16Subsections (1) to (9), (9g) (a) and (b), (9m) and (9r) do not apply, but sub. (9g) (c) does
17apply, to a religious society organized under ch. 187 cemetery authority.
SB55-SSA1-CA1, s. 2852Lt 18Section 2852Lt. 157.11 (11) of the statutes is amended to read:
SB55-SSA1-CA1,708,2219 157.11 (11) Exemption for certain nonprofit cemeteries. Subsection (9g) does
20not apply to a cemetery authority that is not required to be registered under s. 440.91
21(1) and, that is not organized or conducted for pecuniary profit, and that does not
22operate a cemetery in a county with a population that is greater than 600,000
.
SB55-SSA1-CA1, s. 2852ob 23Section 2852ob. 157.115 (title) of the statutes is amended to read:
SB55-SSA1-CA1,708,25 24157.115 (title) Abandonment of cemeteries and cemetery lots burial
25spaces
.
SB55-SSA1-CA1, s. 2852obm
1Section 2852obm. 157.115 (1) (title) of the statutes is amended to read:
SB55-SSA1-CA1,709,22 157.115 (1) (title) Abandonment of cemeteries: all counties.
SB55-SSA1-CA1, s. 2852oc 3Section 2852oc. 157.115 (1) (a) of the statutes is renumbered 157.115 (1) (ar).
SB55-SSA1-CA1, s. 2852od 4Section 2852od. 157.115 (1) (ag) of the statutes is created to read:
SB55-SSA1-CA1,709,55 157.115 (1) (ag) This subsection applies to cemeteries in any county.
SB55-SSA1-CA1, s. 2852oh 6Section 2852oh. 157.115 (1) (b) and (c) of the statutes are renumbered 157.115
7(1g) (b) and (c).
SB55-SSA1-CA1, s. 2852of 8Section 2852of. 157.115 (1g) (title) of the statutes is created to read:
SB55-SSA1-CA1,709,99 157.115 (1g) (title) Abandonment of cemeteries; nonpopulous counties.
SB55-SSA1-CA1, s. 2852og 10Section 2852og. 157.115 (1g) (a) of the statutes is created to read:
SB55-SSA1-CA1,709,1211 157.115 (1g) (a) This subsection applies to cemeteries in counties with a
12population that is 600,000 or less.
SB55-SSA1-CA1, s. 2852oj 13Section 2852oj. 157.115 (1r) of the statutes is created to read:
SB55-SSA1-CA1,709,1514 157.115 (1r) Abandonment of cemeteries; populous counties. (a) This
15subsection applies to cemeteries in counties with a population greater than 600,000.
SB55-SSA1-CA1,710,216 (b) If a municipality in which a cemetery is located determines that the
17cemetery authority has failed to care for the cemetery for a period of 6 months or
18more, the municipality shall notify the cemetery authority that it has 90 days to
19correct the failure. Upon a showing of good cause, the municipality may grant the
20cemetery authority one 90-day extension to correct the failure. If the municipality
21finds that the cemetery authority has failed to correct the failure within the deadline
22specified in the notice or extension, the municipality may, after a public hearing, take
23control of the cemetery, manage and care for the cemetery, collect and manage all
24trust funds connected with the cemetery other than trust funds received by a will,
25or take any other action necessary to provide for the care of the cemetery. The

1municipality may collect from the cemetery authority any costs incurred by the
2municipality in exercising its authority under this paragraph.
SB55-SSA1-CA1, s. 2852ok 3Section 2852ok. 157.115 (1t) of the statutes is created to read:
SB55-SSA1-CA1,710,94 157.115 (1t) Injunction. Upon application by the department, a court may
5enjoin a person from acquiring ownership or control of a cemetery in a county with
6a population greater than 600,000 if the person has abandoned another cemetery
7anywhere in this state, or has owned or operated another cemetery anywhere in this
8state that is subsequently controlled by a municipality under sub. (1g) (b) or (c) or
9(1r) (b).
SB55-SSA1-CA1, s. 2852oL 10Section 2852oL. 157.115 (2) (title) of the statutes is amended to read:
SB55-SSA1-CA1,710,1111 157.115 (2) (title) Abandonment of cemetery lots burial spaces.
SB55-SSA1-CA1, s. 2852on 12Section 2852on. 157.115 (2) (a) 1. (intro.) of the statutes is amended to read:
SB55-SSA1-CA1,710,1913 157.115 (2) (a) 1. (intro.) "Abandoned lot space" means one or more graves of
14a cemetery lot
burial spaces that is are not owned by the cemetery authority of the
15cemetery in which the cemetery lot is burial spaces are located if those graves burial
16spaces
have not been used for the burial of human remains and if, according to the
17records of the cemetery authority, all of the following apply during the 50-year period
18immediately preceding the date on which the notice requirement under par. (c) is
19satisfied:
SB55-SSA1-CA1, s. 2852op 20Section 2852op. 157.115 (2) (a) 1. a. of the statutes is amended to read:
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