237,8
Section
8. 157.061 (4) of the statutes is amended to read:
157.061 (4) "Dedicated" means platted for use exclusively as a cemetery and qualified for the exemption from general property taxes under s. 70.11 (13).
237,9
Section
9. 157.061 (5) of the statutes is repealed.
237,10
Section
10. 157.061 (7) of the statutes is repealed.
237,11
Section
11. 157.061 (11r) of the statutes is amended to read:
157.061 (11r) "Payment of principal" means the portion of a payment for the purchase of a cemetery lot, cemetery services and merchandise, or a mausoleum space that represents the principal amount owed by the purchaser for the cemetery lot, cemetery services and merchandise, or mausoleum space, and does not include any portion of the payment that represents any taxes, finance or interest charges, administrative fees, or insurance premiums.
237,12
Section
12. 157.061 (12) of the statutes is renumbered 157.061 (3g) and amended to read:
157.061 (3g) "Preneed sales contract" means an agreement for the sale of cemetery services and merchandise that is to be delivered after the date of the initial payment for the cemetery services and merchandise, or for the sale of an undeveloped space.
237,13
Section
13. 157.061 (13) of the statutes is renumbered 157.061 (3r) and amended to read:
157.061 (3r) "Preneed trust fund" means an account or other investment in which a portion of the proceeds cemetery services and merchandise received under a preneed sales contract is deposited.
237,14
Section
14. 157.061 (14) of the statutes is amended to read:
157.061 (14) "Public mausoleum" means a mausoleum that holds or is intended to hold more than 10 human remains or a mausoleum in which at least one mausoleum space is offered for sale to the general public.
237,15
Section
15. 157.061 (15) of the statutes is amended to read:
157.061 (15) "Religious association" means any church, synagogue, or mosque or
; any religious society organized under ch. 187; and any corporation whose articles of organization provide, subject to s. 182.030, that it shall be under the supervision and control of a church, synagogue, mosque, or religious society.
237,16
Section
16. 157.062 (1) of the statutes is amended to read:
157.062 (1) Organization. Seven or more residents of the same county may form a cemetery association. They shall meet, select a chairperson and secretary, choose a name, fix the annual meeting date, and elect by ballot not less than 3 nor more than 9 trustees whom the chairperson and secretary shall immediately divide by lot into 3 classes, who shall hold their offices for 1, 2, and 3 years, respectively. Within 3 days, the chairperson and secretary shall certify the corporate name, the names, home addresses, and business addresses of the organizers and of the trustees, and their classification, and the annual meeting date acknowledged by them, and, except as provided in sub. (9), deliver the certification to the department of financial institutions cemetery board. The association then has the powers of a corporation.
237,17
Section
17. 157.062 (2) of the statutes is amended to read:
157.062 (2) Amendments. The association may change its name, the number of trustees, or the annual meeting date by resolution at an annual meeting, or special meeting called for such purpose, by a majority vote of the members present, and, except as provided in sub. (9), by delivering to the department of financial institutions cemetery board a copy of the resolution, with the date of adoption, certified by the president and secretary or corresponding officers.
237,18
Section
18. 157.062 (6) (b) of the statutes is amended to read:
157.062 (6) (b) If an association that has been dissolved under par. (a), or any group that was never properly organized as a cemetery association, has cemetery grounds and human remains are buried in the cemetery grounds, 5 or more members, or persons interested as determined by order of the circuit judge under par. (c), may publish a class 3 notice, under ch. 985, in the municipality in which the cemetery is located, of the time, place
, and object of the meeting, assemble and reorganize by the election of trustees and divide them into classes as provided in sub. (1), the commencement of the terms to be computed from the next annual meeting date. The secretary shall enter the proceedings of the meeting on the records. The association is reorganized upon delivery of a copy of the proceedings to the department of financial institutions cemetery board, except as provided in sub. (9). Upon reorganization, the title to the cemetery grounds, trust funds, and all other property of the association or group vests in the reorganized association, under the control of the trustees. The reorganized association may continue the name of the dissolved association or may adopt a new name.
237,19
Section
19. 157.062 (6m) of the statutes is amended to read:
157.062 (6m) Forms. The department of financial institutions cemetery board may prescribe and furnish forms for providing the information required under subs. (1) to (6).
237,20
Section
20. 157.062 (9) of the statutes is amended to read:
157.062 (9) Exemptions for certain cemeteries. In lieu of delivering a certification, resolution, or copy of proceedings to the department of financial institutions cemetery board under sub. (1), (2), or (6) (b), a cemetery association that is not required to be licensed under s. 440.91 (1) or registered under s. 440.91 (1m) shall deliver the certification, resolution, or copy of proceedings to the office of the register of deeds of the county in which the cemetery is located.
237,21
Section
21. 157.064 (6) of the statutes is amended to read:
157.064 (6) Whenever the majority of the members of a cemetery association, or of a religious association authorized to hold lands for cemetery purposes, present at an annual meeting or special meeting called for such purpose vote to convey all of the cemetery association's or religious association's cemetery property, trust funds and other property used for cemetery purposes to another cemetery association or religious association, the trustees of the association shall transfer the property upon the acceptance of the transfer by the other association by affirmative vote of a majority of its members present at an annual meeting or special meeting called for that purpose. Upon such acceptance, the title to the cemetery property, trust funds and other property of the transferring association vests in the accepting association under the control of the trustees of the accepting association. A conveyance under this subsection is subject to s. 157.08 (2). This subsection does not apply to a religious society organized under ch. 187.
237,22
Section
22. 157.064 (7) of the statutes is amended to read:
157.064 (7) Not more than 30 days after a transfer under sub. (6), the transferring association shall notify the department of financial institutions cemetery board in writing of the transfer, including the name and address of the accepting association or its treasurer. The department of financial institutions cemetery board may prescribe and furnish forms for providing the information required under this subsection.
237,23
Section
23. 157.07 (1) of the statutes is amended to read:
157.07 (1) A cemetery authority shall cause to be surveyed and platted by a professional land surveyor those portions of the lands that are from time to time required for burial, into cemetery lots, drives, and walks, and record a plat or map of the land in the office of the register of deeds. The plat or map may not be recorded unless laid out and platted to the satisfaction of the county board of the county, and the town board of the town in which the land is situated, or, if the land is situated within a 1st class city, then only by the common council of that city.
237,24
Section
24. 157.07 (4) of the statutes is amended to read:
157.07 (4) The cemetery authority shall cause the plat or map to be recorded within 30 days of the date of its approval, together with the evidence of the town and county board's or common council's approval, which shall be a copy of the resolution adopted by the county board and by the town board, or by the common council, certified by the county clerk and the town clerk, respectively, or city clerk, and affixed to the map or plat. For failure to do so, the plat shall be void, and no sale of a cemetery lot or mausoleum space may be made before the plat is recorded.
237,25m
Section 25m. 157.07 (6) of the statutes is amended to read:
157.07 (6) This section does not apply to a religious society organized under ch. 187 association or a cemetery authority of a cemetery that is affiliated with a religious association.
237,26
Section
26. 157.08 (2) (b) of the statutes is amended to read:
157.08 (2) (b) Before a cemetery authority sells or encumbers any cemetery land, except for a sale described in par. (a), the cemetery authority shall notify the cemetery board in writing of the proposed sale or encumbrance. If within 60 90 days after the cemetery board is notified of the proposed sale or encumbrance the cemetery board notifies the cemetery authority in writing that the cemetery board objects to the sale or encumbrance the cemetery authority may not sell or encumber the cemetery land unless the cemetery board subsequently notifies the cemetery authority in writing that the objection is withdrawn. The cemetery board may object to a sale or encumbrance only if it determines that the cemetery authority will not be financially solvent or that the rights and interests of owners of cemetery lots and mausoleum spaces will not be adequately protected if the sale or encumbrance occurs. The cemetery board may, before the expiration of the 60-day 90-day period, notify the cemetery authority in writing that the cemetery board approves of the sale or encumbrance. Upon receipt of the cemetery board's written approval, the cemetery authority may sell or encumber the cemetery land and is released of any liability under this paragraph. The cemetery board shall make every effort to make determinations under this paragraph in an expeditious manner.
237,27m
Section 27m. 157.08 (5) of the statutes is amended to read:
157.08 (5) Subsections (1) and (2) (b) do not apply to a religious society organized under ch. 187
association or a cemetery authority of a cemetery that is affiliated with a religious association, and sub. (2) (b) does not apply to a cemetery authority that is not required to be licensed under s. 440.91 (1) or registered under s. 440.91 (1m).
237,28
Section
28. 157.10 (title) of the statutes is amended to read:
157.10 (title) Alienation, disposition, and use of cemetery lots and mausoleum spaces.
237,29
Section
29. 157.10 of the statutes is renumbered 157.10 (2) (a) (intro.) and amended to read:
157.10 (2) (a) (intro.) While any person is buried in a cemetery lot or mausoleum space, the cemetery lot or mausoleum space shall be inalienable, without the consent of the cemetery authority, and on the death of the last owner, full ownership of the cemetery lot or mausoleum space shall descend to the owner's heirs; but any as follows:
(4) Any one or more of such heirs persons under sub. (2) (a) 1. to 3. may, only with the consent of the cemetery authority, convey to any other heir person under sub. (2) (a) 1. to 3. his or her interest in the cemetery lot or mausoleum space.
(5) No human remains may be buried in a cemetery lot or mausoleum space except the human remains of one having an interest in owner of the cemetery lot or mausoleum space, or a relative, or the husband or wife spouse of such person an owner, or his or her relative, except by the consent of all persons having an interest in
a majority of the owners of the cemetery lot or mausoleum space.
237,30
Section
30. 157.10 (1) of the statutes is created to read:
157.10 (1) In this section, "owner" means a person named in the records of the cemetery authority who has an ownership interest in a cemetery lot or mausoleum space and a right to bury human remains in the cemetery lot or mausoleum space.
237,31
Section
31. 157.10 (2) (a) 1. to 4. of the statutes are created to read:
157.10 (2) (a) 1. To the owner's surviving spouse or domestic partner under ch. 770.
2. If there is no living member of the class designated in subd. 1., to that owner's children, including by adoption.
3. If there is no living member of the class designated in subd. 1. or 2., to the owner's grandchildren, including by adoption.
4. If there is no living member of the class designated in subd. 1., 2., or 3., to the cemetery authority for the cemetery in which the cemetery lot or mausoleum space is located.
237,32
Section
32. 157.10 (2) (b) of the statutes is created to read:
157.10 (2) (b) A cemetery lot or mausoleum space is not part of a decedent's net estate for purposes of s. 852.01.
237,33
Section
33. 157.10 (3) of the statutes is created to read:
157.10 (3) If ownership of a cemetery lot or mausoleum space descends to the cemetery authority under sub. (2) (a), the cemetery authority shall comply with s. 157.115 (2) (c) to (h) for any grave in the cemetery lot or mausoleum space in which human remains are not buried.
237,34
Section
34. 157.10 (6) of the statutes is created to read:
157.10 (6) The cemetery authority shall be held harmless for any decision made by a majority of the owners of a cemetery lot or mausoleum space.
237,35
Section
35. 157.10 (7) of the statutes is created to read:
157.10 (7) A cemetery authority that is a religious association or that is the cemetery authority of a cemetery affiliated with a religious association may adopt a written policy for the disposition of cemetery lots and mausoleum spaces in a cemetery organized and operated by, or affiliated with, the religious association that is different from sub. (2) (a).
237,36
Section
36. 157.11 (2) of the statutes is amended to read:
157.11 (2) Regulations. The cemetery authority may make regulations for management and care of the cemetery. No person may plant, in the cemetery, trees or shrubs, nor erect wooden fences or structures or offensive or dangerous structures or monuments, nor maintain them if planted or erected in violation of the regulations. The cemetery authority may require any person owning or controlling a cemetery lot to do anything necessary to comply with the regulations by giving reasonable personal notice in writing if the person is a resident of the state, otherwise by publishing a class 3 1 notice, under ch. 985, in the county. If the person fails to comply within 20 days thereafter, the cemetery authority may cause it to be done and recover from the person the expense. The cemetery authority may also impose a forfeiture not exceeding $10 $100 for violation of the regulations posted in 3 conspicuous places in the cemetery, recoverable under ch. 778. Each employee and agent of the cemetery authority shall have constable powers in enforcing the regulations.
237,37
Section
37. 157.11 (9g) (a) 1. b. of the statutes is repealed.
237,38
Section
38. 157.11 (9g) (a) 1. c. of the statutes is amended to read:
157.11 (9g) (a) 1. c. If not invested as provided in subd. 1. a. or b., otherwise deposited by the cemetery authority in an investment approved by the cemetery board if the care funds are segregated and invested separately from all other moneys held by the cemetery authority.
237,39
Section
39. 157.11 (9g) (a) 2. of the statutes is amended to read:
157.11 (9g) (a) 2. The manner in which the care funds are invested may not permit the cemetery authority to withdraw the care fund's principal amount. The income from the investment of a care fund for the care of cemetery lots may be used only to maintain the cemetery lots and grounds, except that if the amount of income exceeds the amount necessary to maintain the cemetery lots or grounds properly, the excess amount may be used to maintain any other portion of the cemetery, including mausoleums. If the care funds are deposited with a city or county, or previously deposited with a village, there shall be paid to the cemetery authority annually interest on funds so deposited of not less than 2% per year. The governing body of any city or county, or any village or town in the case of previous deposits, may determine to return all or a part of any funds deposited by a cemetery authority, and that cemetery authority shall accept the returned funds within 30 days after receiving written notice of that action. If the cemetery authority is dissolved or becomes inoperative, the county or city shall use the interest on the funds for the care and upkeep of the cemetery. Deposit shall be made and the income paid over from time to time, not less frequently than once each year, and receipts in triplicate shall be given, one filed with the county clerk, one with the cemetery authority and one given to the person making the deposit. Deposits shall be in the amount of $5 or a multiple thereof. Records and receipts shall specify the cemetery lot for the care of which the deposit is made. Reports of money received for care and of money and property received as gifts shall be made annually as provided in s. 157.62 (2).
237,40
Section
40. 157.11 (9g) (c) of the statutes is amended to read:
157.11 (9g) (c) Except as provided in sub. (11), any cemetery authority that sells a cemetery lot on or after November 1, 1991, shall deposit 15% 15 percent of each payment of principal into a care fund under par. (a) within 30 business days after the last day of the month in which the payment is received, except as provided in sub. (7) (d) and s. 157.115 (2) (f). The total amount deposited must equal 15% 15 percent of the total amount of all payments of principal that have been received, but not less than $25.
237,41
Section
41. 157.11 (9m) of the statutes is amended to read:
157.11 (9m) Action by district attorney. If any money or property is not turned over when required by this section, or default occurs under a bond, the district attorney, upon the request of the department of safety and professional services cemetery board, shall bring action to recover.
237,42
Section
42. 157.11 (10) of the statutes is amended to read:
157.11 (10) Exemption for religious
societies associations. Subsections (1) to (9), (9g) (a) and (b), (9m) and (9r) do not apply, but sub. (9g) (c) does apply, to a religious society organized under ch. 187
association or a cemetery authority of a cemetery that is affiliated with a religious association, for that cemetery.
237,43
Section
43. 157.112 (3m) of the statutes is amended to read:
157.112 (3m) If none of the persons specified in sub. (3) (b) 1. to 4. are available for notification under sub. (3) (b), the cemetery authority shall maintain a record of its attempt to provide notification under sub. (3) (b) for not less than 10 years from the date of the reburial of the human remains under sub. (2) as a part of the cemetery authority's permanent records.
237,44
Section
44. 157.115 (2) (a) 1. (intro.) of the statutes is amended to read:
157.115 (2) (a) 1. (intro.) "Abandoned lot" means one or more graves any grave or mausoleum space of a cemetery lot that is not owned by the cemetery authority of the cemetery in which the cemetery lot is located if those graves have that grave or that mausoleum space has not been used for the burial of human remains and if, according to the records of the cemetery authority, all of the following apply during the 50-year period immediately preceding the date on which the notice requirement under par. (c) is satisfied:
237,45
Section
45. 157.115 (2) (a) 3. of the statutes is amended to read:
157.115 (2) (a) 3. "Owner" means a person who, according to the records of the cemetery authority of the cemetery in which an abandoned cemetery lot is located, owns or partially owns the abandoned cemetery lot has the meaning given in s. 157.10 (1).
237,46
Section
46. 157.115 (2) (b) of the statutes is amended to read:
157.115 (2) (b) No cemetery authority may resell an abandoned cemetery lot unless the cemetery authority complies with the requirements in this subsection.
237,47
Section
47. 157.115 (2) (c) of the statutes is amended to read:
157.115 (2) (c) The cemetery authority shall mail to each owner, at each owner's last-known address, a notice of the cemetery authority's intent to resell the abandoned cemetery lot as provided in this subsection. If an owner is buried in the cemetery in which the abandoned cemetery lot is located or if the cemetery authority has any other evidence that reasonably supports a determination by the cemetery authority that the owner is deceased, no notice is required under this paragraph.
237,48
Section
48. 157.115 (2) (d) (intro.) of the statutes is amended to read:
157.115 (2) (d) (intro.) If no notice is required under par. (c) or if, within 60 days after notice is mailed under par. (c), no owner or assignee contacts the cemetery authority to express an intent to use the abandoned cemetery lot for a future burial of human remains, the cemetery authority shall publish in a newspaper of general circulation in the county in which the abandoned lot is located, a class 3 notice under ch. 985 that includes all of the following:
237,49
Section
49. 157.12 (title) of the statutes is amended to read:
157.12 (title) Mausoleums and crematoriums.
237,50
Section
50. 157.12 (2) (a) of the statutes is amended to read:
157.12 (2) (a) Any person who constructs a mausoleum or converts a building or other structure to a mausoleum shall comply with the rules of the department
cemetery board and shall receive department the cemetery board's approval in writing of the plans and specifications prior to construction or conversion. No person may modify plans or specifications which that have been approved under this paragraph without approval in writing from the department cemetery board, unless such modifications are cosmetic in nature. The department cemetery board shall promulgate rules providing reasonable requirements governing the location, material, and construction of a mausoleum, in accordance with the requirements in par. (d). Any municipality may enact ordinances governing mausoleums at least as stringent as this section.
237,51
Section
51. 157.12 (2) (b) of the statutes is amended to read: