SB55-SSA1-SA2,452,1312 (b) The department may promulgate rules to carry out the purposes of this
13section.
SB55-SSA1-SA2,452,15 14(5) Termination of trusteeship. A court that appointed a trustee shall
15terminate the trusteeship if any of the following applies:
SB55-SSA1-SA2,452,1916 (a) The owner or operator of a cemetery or mausoleum demonstrates to the
17satisfaction of the court that the conditions that necessitated the trusteeship have
18been remedied and that it is competent and capable of managing the cemetery or
19mausoleum.
SB55-SSA1-SA2,452,2320 (b) The court finds that a new operator is competent and capable of managing
21the cemetery or mausoleum. Upon making a finding under this paragraph, the court
22shall approve the transfer of the management of the cemetery or mausoleum to the
23new operator.
SB55-SSA1-SA2,453,3
1(c) The court approves the sale or transfer of a cemetery or mausoleum to a new
2owner, other than the state, that the court finds is capable and competent to manage
3the cemetery or mausoleum on a financially sound basis.
SB55-SSA1-SA2,453,54 (d) The court approves the closure of a cemetery or mausoleum after all human
5remains have been removed and reinterred.
SB55-SSA1-SA2, s. 2852pz 6Section 2852pz. 157.12 (2) (b) of the statutes is amended to read:
SB55-SSA1-SA2,454,157 157.12 (2) (b) The department shall supervise construction of any public
8mausoleum and conversion of any building to a public mausoleum. Within 30 days
9after receiving written notice from the cemetery authority that the construction or
10conversion has been completed, the department shall inspect the public mausoleum
11and provide the cemetery authority with a written certification as to whether the
12construction or conversion complies with approved plans. If the department
13determines that, except for certain minor defects, the construction or conversion
14complies with the approved plans, the department may provide the cemetery
15authority with a written temporary certification of compliance that is contingent on
16the correction of those minor defects. A temporary certification is valid for a period
17designated by the department, not to exceed 6 months. No person may sell a
18mausoleum space, except an undeveloped space that is sold in accordance with s. ss.
19440.92 and 440.922, or bury human remains in a public mausoleum unless a care
20fund has been established for the mausoleum under sub. (3) and the department has
21provided the cemetery authority with a certification or a temporary certification
22under this paragraph. If a cemetery authority that has been provided with a
23temporary certification notifies the department in writing before the date on which
24the temporary certification expires that the defects in the construction or conversion
25of the public mausoleum have been corrected, the department shall, within 30 days

1after receiving the notice, reinspect the public mausoleum and provide the cemetery
2authority with a written certification as to whether the construction or conversion
3complies with the approved plans. If a cemetery authority that has been provided
4with a temporary certification does not receive a written certification from the
5department before the date on which the temporary certification expires that the
6construction or conversion complies with the approved plans, then, beginning on the
7date on which the certification expires, no person may sell a mausoleum space, except
8an undeveloped space that is sold in accordance with s. ss. 440.92 and 440.922, or
9bury human remains in the public mausoleum until the defects are corrected and the
10department subsequently inspects the public mausoleum and provides the cemetery
11authority with a certification that the construction or conversion complies with the
12approved plans. The department may charge a reasonable fee to the cemetery
13authority for each inspection and certification provided under this paragraph if the
14inspection and certification are provided within the applicable 30-day period
15prescribed under this paragraph.
SB55-SSA1-SA2, s. 2852qb 16Section 2852qb. 157.12 (3) (b) of the statutes is amended to read:
SB55-SSA1-SA2,455,717 157.12 (3) (b) The cemetery's treasurer is the custodian of the fund. The
18treasurer shall file with the cemetery, at the cemetery's expense, a bond with sureties
19approved by the department of regulation and licensing to indemnify the cemetery
20against loss if the treasurer fails to maintain the fund. The amount of the bond shall
21be no less than the total of all payments of principal required under this section as
22stated in the most recent annual report filed by the cemetery authority under s.
23157.62.
No indemnity is required if the terms of sale of a mausoleum space require
24the purchaser to pay directly to a trust company in the state, designated by the
25cemetery as custodian of the fund. The fund shall be invested as provided in s.

1157.19, and the manner in which the care funds are invested may not permit the
2withdrawal of the fund's principal amount, but may permit the withdrawal of
3interest, dividends, or capital gains earned during the most recently completed
4calendar year
. Income from investment may be used only to maintain the
5mausoleum, except that if the amount of income exceeds the amount necessary to
6properly maintain the mausoleum the excess amount may be used to maintain any
7portion of the cemetery.
SB55-SSA1-SA2, s. 2852qd 8Section 2852qd. 157.125 (title) of the statutes is amended to read:
SB55-SSA1-SA2,455,10 9157.125 (title) Trustees for the care of cemeteries or cemetery lots
10burial spaces.
SB55-SSA1-SA2, s. 2852qf 11Section 2852qf. 157.125 (2) of the statutes is amended to read:
SB55-SSA1-SA2,455,1612 157.125 (2) If the burial place or grave is located in a cemetery owned and
13operated by a religious society organized under ch. 187 cemetery authority, the court
14shall name the religious society cemetery authority as the trustee unless the
15religious society cemetery authority petitions the court to name the county treasurer
16as the trustee.
SB55-SSA1-SA2, s. 2852qh 17Section 2852qh. 157.128 (2) (a) of the statutes is amended to read:
SB55-SSA1-SA2,455,1918 157.128 (2) (a) The cemetery is owned by a religious association cemetery
19authority
.
SB55-SSA1-SA2, s. 2852qhk 20Section 2852qhk. 157.128 (2) (b) of the statutes is amended to read:
SB55-SSA1-SA2,455,2221 157.128 (2) (b) The religious association cemetery authority is responsible for
22all liabilities of the cemetery.
SB55-SSA1-SA2, s. 2852qhL 23Section 2852qhL. 157.128 (2) (c) of the statutes is amended to read:
SB55-SSA1-SA2,455,2524 157.128 (2) (c) The total acreage of all other cemeteries owned by the religious
25association cemetery authority exceeds 20 acres.
SB55-SSA1-SA2, s. 2852qj
1Section 2852qj. 157.128 (3) (b) of the statutes is amended to read:
SB55-SSA1-SA2,456,42 157.128 (3) (b) A cemetery consisting of less than 20 contiguous acres may be
3dedicated by a cemetery authority that is not required to be registered licensed under
4s. 440.91 (1) and that is not organized or conducted for pecuniary profit.
SB55-SSA1-SA2, s. 2852qL 5Section 2852qL. 157.19 (2) (c) of the statutes is amended to read:
SB55-SSA1-SA2,456,186 157.19 (2) (c) Upon request of the financial institution, the preneed seller, as
7defined in s. 440.90 (8), shall furnish the financial institution with a copy of the
8preneed sales contract. Except as provided in s. 440.92 (2) (c), (f) and (j) and (5) ss.
9440.922 (3), (5) (c), and (8), and 440.924
, preneed trust funds, and any interest or
10dividends that have accumulated on the preneed trust funds, may not be withdrawn
11until all obligations under the preneed sales contract have been fulfilled. The
12financial institution is not responsible for the fulfillment of any part of the preneed
13sales contract, except that the financial institution shall release the preneed trust
14funds, and any interest or dividends that have accumulated on the preneed trust
15funds, as provided by the terms of the preneed sales contract. The trustee of a
16preneed trust fund may not be changed without the department's written approval.
17If the trustee or account number of a preneed trust fund is changed, the cemetery
18authority shall notify the department in writing within 30 days after the change.
SB55-SSA1-SA2, s. 2852qn 19Section 2852qn. 157.19 (4m) of the statutes is created to read:
SB55-SSA1-SA2,457,420 157.19 (4m) The department shall request proposals from financial
21institutions located in this state for the purpose of selecting a financial institution
22that cemetery authorities and preneed sellers may use as the trustee for care funds
23under s. 157.11 (9g) and 157.12 (3) and preneed trust funds under s. 440.92. Except
24as provided in sub. (5) (c), a cemetery authority or preneed seller is not required to
25use the financial institution selected by the department. The financial institution

1selected under this subsection shall submit an annual report to the department, in
2a form and manner satisfactory to the department, that provides an accounting of
3all care funds and preneed trust funds for which the financial institution is the
4trustee.
SB55-SSA1-SA2, s. 2852qp 5Section 2852qp. 157.19 (5) (a) of the statutes is amended to read:
SB55-SSA1-SA2,457,126 157.19 (5) (a) This section does not apply to care funds under s. 157.11 (9g) that
7are deposited with a city or county as provided under s. 157.11 (9g) (a), to care funds
8of a cemetery for which a certification under s. 157.63 is effective, or to preneed trust
9funds of a cemetery for which a certification under s. 440.92 (9) is effective, or to care
10funds or preneed trust funds of a cemetery authority that is not required to be
11registered under s. 440.91 (1) and that is not organized or conducted for pecuniary
12profit
.
SB55-SSA1-SA2, s. 2852qr 13Section 2852qr. 157.19 (5) (c) of the statutes is created to read:
SB55-SSA1-SA2,457,1914 157.19 (5) (c) If the department determines that a cemetery authority or
15preneed seller has violated any requirement under this subchapter or subch. VIII of
16ch. 440 relating to care funds under s. 157.11 (9g) and 157.12 (3) or preneed trust
17funds under s. 440.92, the department may require the cemetery authority or
18preneed seller to use the financial institution selected under sub. (4m) as the trustee
19for the care funds or preneed trust funds.
SB55-SSA1-SA2, s. 2852qt 20Section 2852qt. 157.60 of the statutes is amended to read:
SB55-SSA1-SA2,458,4 21157.60 Public easement in cemetery. Any person who shall open or make
22any highway, town way, or private way or shall construct any railroad, turnpike, or
23canal or anything in the nature of a public easement over, through, in, or upon such
24part of any enclosure, being the property of any town, city, village , or religious society
25cemetery authority or of private proprietors, as may be used for the burial of the dead,

1unless an authority for that purpose shall be specially granted by law or unless the
2consent of such town, city, village, religious society cemetery authority, or private
3proprietors, respectively, shall be first obtained, shall be punished by imprisonment
4in the county jail not more than one year or by fine not exceeding $300.
SB55-SSA1-SA2, s. 2852qv 5Section 2852qv. 157.61 of the statutes is created to read:
SB55-SSA1-SA2,458,10 6157.61 Identification of human remains. A person may not provide an
7outer burial container or, if an outer burial container is not used, a casket, to a
8cemetery authority, other than a religious cemetery authority, for the burial of
9human remains, unless the person identifies the decedent by name on the exterior
10of the outer burial container or casket.
SB55-SSA1-SA2, s. 2852qx 11Section 2852qx. 157.62 (1) (a) (intro.) of the statutes is repealed.
SB55-SSA1-SA2, s. 2852qz 12Section 2852qz. 157.62 (1) (a) 1., 2., 3., 4. and 5. of the statutes are
13renumbered 157.62 (2) (b) 7. a., b., c., d. and e.
SB55-SSA1-SA2, s. 2852qxj 14Section 2852qxj. 157.62 (1) (b) of the statutes is repealed.
SB55-SSA1-SA2, s. 2852qxL 15Section 2852qxL. 157.62 (1) (c) of the statutes is repealed.
SB55-SSA1-SA2, s. 2852sb 16Section 2852sb. 157.62 (2) (a) of the statutes is amended to read:
SB55-SSA1-SA2,458,2317 157.62 (2) (a) Except as provided in ss. 157.625 and 157.63 (1), every Every
18cemetery authority that is licensed under s. 440.91 (1) and, except as provided in s.
19157.63 (1), every cemetery authority that is a religious cemetery authority
shall file
20an annual report with the department. The report shall be made on a form
21prescribed and furnished by the department. The report shall be made on a
22calendar-year basis unless the department, by rule, provides for other reporting
23periods. The report is due on the 60th day after the last day of the reporting period.
SB55-SSA1-SA2, s. 2852sd 24Section 2852sd. 157.62 (2) (b) 1. of the statutes is amended to read:
SB55-SSA1-SA2,459,2
1157.62 (2) (b) 1. A copy of any report required under sub. (1) (a) or s. 180.1622
2or 181.1622.
SB55-SSA1-SA2, s. 2852se 3Section 2852se. 157.62 (2) (b) 1m. of the statutes is created to read:
SB55-SSA1-SA2,459,54 157.62 (2) (b) 1m. The percentage of burial spaces at the cemetery that are
5available for sale.
SB55-SSA1-SA2, s. 2852sf 6Section 2852sf. 157.62 (2) (b) 2. of the statutes is amended to read:
SB55-SSA1-SA2,459,87 157.62 (2) (b) 2. If the cemetery authority is required to file a report under s.
8180.1622 or 181.1622, the information specified in sub. (1) (a) 3 subd. 7. c.
SB55-SSA1-SA2, s. 2852sg 9Section 2852sg. 157.62 (2) (b) 7. of the statutes is renumbered 157.62 (2) (b)
107. (intro.) and amended to read:
SB55-SSA1-SA2,459,1311 157.62 (2) (b) 7. (intro.) The information specified in sub. (1) (a), to the extent
12applicable, if
If the cemetery is not required to file a report under sub. (1) (a) or s.
13180.1622 or 181.1622.
authority is a cemetery association, all of the following:
SB55-SSA1-SA2, s. 2852sh 14Section 2852sh. 157.62 (3) (a) of the statutes is amended to read:
SB55-SSA1-SA2,459,2015 157.62 (3) (a) Every cemetery authority shall keep a copy of the report required
16under sub. (2) (a) at its principal place of business and, except for those records
17relating to accountings of trust funds described under sub. (2) (b) 3. to 7., shall make
18the report available for inspection, upon reasonable notice, by any person with an
19interest in a cemetery lot or a mausoleum burial space in a cemetery owned or
20operated by the cemetery authority.
SB55-SSA1-SA2, s. 2852si 21Section 2852si. 157.62 (3) (b) 3. of the statutes is amended to read:
SB55-SSA1-SA2,459,2322 157.62 (3) (b) 3. A copy of each contract for the sale of a cemetery lot,
23mausoleum
burial space or cemetery merchandise.
SB55-SSA1-SA2, s. 2852sj 24Section 2852sj. 157.62 (3) (c) of the statutes is created to read:
SB55-SSA1-SA2,460,3
1157.62 (3) (c) Every cemetery licensed under s. 440.91 (1) shall maintain
2records identifying the section, lot, and site of each burial space and showing the
3location of each burial space on a map.
SB55-SSA1-SA2, s. 2852sk 4Section 2852sk. 157.62 (4) (title) of the statutes is amended to read:
SB55-SSA1-SA2,460,55 157.62 (4) (title) Records maintenance ; inspection.
SB55-SSA1-SA2, s. 2852sL 6Section 2852sL. 157.62 (4) of the statutes is renumbered 157.62 (4) (a).
SB55-SSA1-SA2, s. 2852sm 7Section 2852sm. 157.62 (4) (b) of the statutes is created to read:
SB55-SSA1-SA2,460,108 157.62 (4) (b) A cemetery authority shall, upon reasonable notice, make the
9records and contract copies under sub. (3) (b) available for inspection and copying by
10the board.
SB55-SSA1-SA2, s. 2852sn 11Section 2852sn. 157.62 (5) of the statutes is renumbered 157.62 (5) (b).
SB55-SSA1-SA2, s. 2852snb 12Section 2852snb. 157.62 (5) (a) of the statutes is created to read:
SB55-SSA1-SA2,460,1413 157.62 (5) (a) The department may promulgate rules establishing minimum
14standards for the format and maintenance of records required under this section.
SB55-SSA1-SA2, s. 2852so 15Section 2852so. 157.62 (6) of the statutes is renumbered 157.62 (6) (a) and
16amended to read:
SB55-SSA1-SA2,460,2517 157.62 (6) (a) Except as provided in ss. 157.625, 157.63 (5) and 440.92 (9) (e),
18the department may audit, at reasonable times and frequency, the records, trust
19funds, and accounts of any registered cemetery authority and shall audit the records,
20trust funds, and accounts of each licensed cemetery authority
, including records,
21trust funds, and accounts pertaining to services provided by a cemetery authority
22which are not otherwise subject to the requirements under this chapter. The
23department may conduct audits under this subsection on a random basis , and shall
24conduct all audits under this subsection
without providing prior notice to the
25cemetery authority.
SB55-SSA1-SA2, s. 2852sp
1Section 2852sp. 157.62 (6) (b) of the statutes is created to read:
SB55-SSA1-SA2,461,72 157.62 (6) (b) If the department or board has cause to believe that a licensed
3or registered cemetery authority has not complied with the requirements of this
4subchapter or subch. VIII of ch. 440 pertaining to trust funds and accounts, the
5department or board may require the cemetery authority to submit an audit
6conducted at the cemetery authority's expense by an independent certified public
7accountant in accordance with generally accepted auditing standards.
SB55-SSA1-SA2, s. 2852sq 8Section 2852sq. 157.625 of the statutes is repealed.
SB55-SSA1-SA2, s. 2852sr 9Section 2852sr. 157.63 (title) of the statutes is amended to read:
SB55-SSA1-SA2,461,12 10157.63 (title) Reporting and auditing exemptions; certification of
11compliance of
religious cemetery affiliated with religious society
12authority.
SB55-SSA1-SA2, s. 2852ss 13Section 2852ss. 157.63 (1) of the statutes is amended to read:
SB55-SSA1-SA2,461,1914 157.63 (1) In lieu of filing an annual report under s. 157.62 (2), a religious
15cemetery authority of a cemetery that is affiliated with a religious society organized
16under ch. 187 or that religious society
or the church, synagogue, mosque,
17incorporated college of a religious order, or religious society organized under ch. 187
18that is affiliated with a religious cemetery authority
may file an annual certification
19with the department as provided in this section.
SB55-SSA1-SA2, s. 2852st 20Section 2852st. 157.63 (2) (b) of the statutes is amended to read:
SB55-SSA1-SA2,461,2521 157.63 (2) (b) A notarized statement of a person who is legally authorized to
22act on behalf of the religious society cemetery authority under this section that,
23during the reporting period under s. 157.62, each cemetery and the religious
24cemetery authority of each cemetery specified under par. (a) have either fully
25complied or have substantially complied with ss. 157.11 (9g) and 157.12 (3).
SB55-SSA1-SA2, s. 2852sv
1Section 2852sv. 157.63 (3) of the statutes is amended to read:
SB55-SSA1-SA2,462,52 157.63 (3) If the statement under sub. (2) (b) includes a statement of
3substantial compliance, the statement under sub. (2) (b) must also specify those
4instances when the cemetery or religious cemetery authority did not fully comply
5with s. 157.11 (9g) or 157.12 (3).
SB55-SSA1-SA2, s. 2852sx 6Section 2852sx. 157.63 (4) of the statutes is amended to read:
SB55-SSA1-SA2,462,107 157.63 (4) A certification under this section is effective for the 12-month period
8immediately following the reporting period under s. 157.62 (2) for which the religious
9cemetery authority is certified under this section to have fully or substantially
10complied with ss. 157.11 (9g) and 157.12 (3).
SB55-SSA1-SA2, s. 2852sz 11Section 2852sz. 157.63 (6) of the statutes is amended to read:
SB55-SSA1-SA2,462,1712 157.63 (6) The church, synagogue, mosque, incorporated college of a religious
13order, or
religious society that is affiliated with a cemetery to which a certification
14under this section applies is liable for the damages of any person that result from the
15failure of the cemetery or religious cemetery authority to fully comply with s. 157.11
16(9g) or 157.12 (3) during the reporting period under s. 157.62 (2) for which such
17compliance has been certified under this section.".
SB55-SSA1-SA2,462,18 181128. Page 957, line 20: delete that line and substitute:
SB55-SSA1-SA2,462,23 19"child, brother, sister, or parent without the consent of the cemetery authority.
20This paragraph does not apply if the spouse, child, brother, sister, or parent is in a
21class of individuals who are prohibited under regulations adopted by a religious
22cemetery authority or affiliated religious association from being buried in the
23cemetery in which the burial space is located.".
SB55-SSA1-SA2,463,2
11129. Page 957, line 21: delete the material beginning with that line and
2ending with page 958, line 19, and substitute:
SB55-SSA1-SA2,463,3 3" Section 2852w. 157.635 of the statutes is amended to read:
SB55-SSA1-SA2,463,12 4157.635 Regulations of religious cemetery affiliated with religious
5society
authorities. Nothing in this subchapter prohibits a religious cemetery
6authority of a cemetery that is affiliated with a religious society organized under ch.
7187
from prohibiting the burial of the human remains of an individual in the
8cemetery if the individual was in a class of individuals who are prohibited from being
9buried in the cemetery
under regulations adopted by the religious cemetery
10authority or church, synagogue, mosque, incorporated college of a religious order, or
11religious society from being buried in the cemetery that is affiliated with the religious
12cemetery authority
.".
SB55-SSA1-SA2,463,13 131130. Page 958, line 19: after that line insert:
SB55-SSA1-SA2,463,14 14" Section 2852yb. 157.637 of the statutes is created to read:
SB55-SSA1-SA2,463,20 15157.637 Rules; review of rules. (1) Before submitting to the legislative
16council staff under s. 227.15 any proposed rules relating to cemeteries or to the board,
17except for rules relating exclusively to religious cemetery authorities, the
18department shall submit the proposed rules to the board for comment. The board
19shall have 30 days to submit comments on the proposed rules to the secretary of
20regulation and licensing.
SB55-SSA1-SA2,463,24 21(2) When promulgating emergency rules under s. 227.24 relating to cemeteries
22or to the board, except for rules relating exclusively to religious cemetery authorities,
23the department shall provide a copy of the rules to the board prior to publication of
24the rules in the official state newspaper.
SB55-SSA1-SA2,464,4
1(3) The chairperson of the board, or his or her designee from the board, may
2cochair with the secretary of regulation and licensing, or the secretary's designee,
3any public hearing held by the department on proposed rules relating to cemeteries
4or to the board other than rules relating exclusively to religious cemetery authorities.
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