AB410,5 15Section 5. 71.47 (5r) (a) 3. of the statutes is amended to read:
AB410,5,1716 71.47 (5r) (a) 3. "Family member" has the meaning given in s. 157.061 (7) 71.07
17(5r) (a) 3
.
AB410,6 18Section 6. 157.061 (1p) of the statutes is created to read:
AB410,5,2019 157.061 (1p) "Cemetery" means any land, including any mausoleum on the
20land, that is used or intended to be used, exclusively for the burial of human remains.
AB410,7 21Section 7. 157.061 (3) of the statutes is amended to read:
AB410,6,6
1157.061 (3) "Cemetery services and merchandise" means goods associated with
2the burial of human remains, including monuments, markers, nameplates, vases,
3and urns, and any services that are associated with supplying or delivering those
4goods or with the burial of human remains, including the burial or entombment, and
5that may be lawfully provided by a cemetery authority. The term does not include
6caskets or outer burial containers.
AB410,8 7Section 8. 157.061 (4) of the statutes is amended to read:
AB410,6,98 157.061 (4) "Dedicated" means platted for use exclusively as a cemetery and
9qualified for the exemption from general property taxes under s. 70.11 (13)
.
AB410,9 10Section 9. 157.061 (5) of the statutes is repealed.
AB410,10 11Section 10. 157.061 (7) of the statutes is repealed.
AB410,11 12Section 11. 157.061 (11r) of the statutes is amended to read:
AB410,6,1813 157.061 (11r) "Payment of principal" means the portion of a payment for the
14purchase of a cemetery lot, cemetery services and merchandise, or a mausoleum
15space that represents the principal amount owed by the purchaser for the cemetery
16lot, cemetery services and merchandise, or mausoleum space, and does not include
17any portion of the payment that represents any taxes, finance or interest charges,
18administrative fees,
or insurance premiums.
AB410,12 19Section 12. 157.061 (12) of the statutes is renumbered 157.061 (3g) and
20amended to read:
AB410,6,2421 157.061 (3g) "Preneed sales contract" means an agreement for the sale of
22cemetery services and merchandise that is to be delivered after the date of the initial
23payment for the cemetery services and merchandise, or for the sale of an undeveloped
24space.
AB410,13
1Section 13. 157.061 (13) of the statutes is renumbered 157.061 (3r) and
2amended to read:
AB410,7,53 157.061 (3r) "Preneed trust fund" means an account or other investment in
4which a portion of the proceeds cemetery services and merchandise received under
5a preneed sales contract is deposited.
AB410,14 6Section 14. 157.061 (14) of the statutes is amended to read:
AB410,7,97 157.061 (14) "Public mausoleum" means a mausoleum that holds or is intended
8to hold more than 10 human remains or a mausoleum
in which at least one
9mausoleum space is offered for sale to the general public.
AB410,15 10Section 15. 157.061 (15) of the statutes is amended to read:
AB410,7,1411 157.061 (15) "Religious association" means any church, synagogue, or mosque
12or; any religious society organized under ch. 187; and any corporation whose articles
13of organization provide, subject to s. 182.030, that it shall be under the supervision
14and control of a church, synagogue, mosque, or religious society
.
AB410,16 15Section 16. 157.062 (1) of the statutes is amended to read:
AB410,8,216 157.062 (1) Organization. Seven or more residents of the same county may
17form a cemetery association. They shall meet, select a chairperson and secretary,
18choose a name, fix the annual meeting date, and elect by ballot not less than 3 nor
19more than 9 trustees whom the chairperson and secretary shall immediately divide
20by lot into 3 classes, who shall hold their offices for 1, 2, and 3 years, respectively.
21Within 3 days, the chairperson and secretary shall certify the corporate name, the
22names, home addresses, and business addresses of the organizers and of the
23trustees, and their classification, and the annual meeting date acknowledged by
24them, and, except as provided in sub. (9), deliver the certification to the department

1of financial institutions
cemetery board. The association then has the powers of a
2corporation.
AB410,17 3Section 17. 157.062 (2) of the statutes is amended to read:
AB410,8,94 157.062 (2) Amendments. The association may change its name, the number
5of trustees, or the annual meeting date by resolution at an annual meeting, or special
6meeting called for such purpose, by a majority vote of the members present, and,
7except as provided in sub. (9), by delivering to the department of financial
8institutions
cemetery board a copy of the resolution, with the date of adoption,
9certified by the president and secretary or corresponding officers.
AB410,18 10Section 18. 157.062 (6) (b) of the statutes is amended to read:
AB410,8,2511 157.062 (6) (b) If an association that has been dissolved under par. (a), or any
12group that was never properly organized as a cemetery association, has cemetery
13grounds and human remains are buried in the cemetery grounds, 5 or more
14members, or persons interested as determined by order of the circuit judge under par.
15(c), may publish a class 3 notice, under ch. 985, in the municipality in which the
16cemetery is located, of the time, place, and object of the meeting, assemble and
17reorganize by the election of trustees and divide them into classes as provided in sub.
18(1), the commencement of the terms to be computed from the next annual meeting
19date. The secretary shall enter the proceedings of the meeting on the records. The
20association is reorganized upon delivery of a copy of the proceedings to the
21department of financial institutions cemetery board, except as provided in sub. (9).
22Upon reorganization, the title to the cemetery grounds, trust funds , and all other
23property of the association or group vests in the reorganized association, under the
24control of the trustees. The reorganized association may continue the name of the
25dissolved association or may adopt a new name.
AB410,19
1Section 19. 157.062 (6m) of the statutes is amended to read:
AB410,9,42 157.062 (6m) Forms. The department of financial institutions cemetery board
3may prescribe and furnish forms for providing the information required under subs.
4(1) to (6).
AB410,20 5Section 20. 157.062 (9) of the statutes is amended to read:
AB410,9,116 157.062 (9) Exemptions for certain cemeteries. In lieu of delivering a
7certification, resolution, or copy of proceedings to the department of financial
8institutions
cemetery board under sub. (1), (2), or (6) (b), a cemetery association that
9is not required to be licensed under s. 440.91 (1) or registered under s. 440.91 (1m)
10shall deliver the certification, resolution, or copy of proceedings to the office of the
11register of deeds of the county in which the cemetery is located.
AB410,21 12Section 21. 157.064 (6) of the statutes is amended to read:
AB410,9,2513 157.064 (6) Whenever the majority of the members of a cemetery association,
14or of a religious association authorized to hold lands for cemetery purposes, present
15at an annual meeting or special meeting called for such purpose vote to convey all
16of the cemetery association's or religious association's cemetery property, trust funds
17and other property used for cemetery purposes to another cemetery association or
18religious association, the trustees of the association shall transfer the property upon
19the acceptance of the transfer by the other association by affirmative vote of a
20majority of its members present at an annual meeting or special meeting called for
21that purpose. Upon such acceptance, the title to the cemetery property, trust funds
22and other property of the transferring association vests in the accepting association
23under the control of the trustees of the accepting association. A conveyance under
24this subsection is subject to s. 157.08 (2). This subsection does not apply to a religious
25society organized under ch. 187.
AB410,22
1Section 22. 157.064 (7) of the statutes is amended to read:
AB410,10,72 157.064 (7) Not more than 30 days after a transfer under sub. (6), the
3transferring association shall notify the department of financial institutions
4cemetery board in writing of the transfer, including the name and address of the
5accepting association or its treasurer. The department of financial institutions
6cemetery board may prescribe and furnish forms for providing the information
7required under this subsection.
AB410,23 8Section 23. 157.07 (1) of the statutes is amended to read:
AB410,10,159 157.07 (1) A cemetery authority shall cause to be surveyed and platted by a
10professional land surveyor those portions of the lands that are from time to time
11required for burial, into cemetery lots, drives, and walks, and record a plat or map
12of the land in the office of the register of deeds. The plat or map may not be recorded
13unless laid out and platted to the satisfaction of the county board of the county, and
14the town board of the town in which the land is situated, or, if the land is situated
15within a 1st class city, then only by the common council of that city.
AB410,24 16Section 24. 157.07 (4) of the statutes is amended to read:
AB410,10,2317 157.07 (4) The cemetery authority shall cause the plat or map to be recorded
18within 30 days of the date of its approval, together with the evidence of the town and
19county board's or common council's approval, which shall be a copy of the resolution
20adopted by the county board and by the town board, or by the common council,
21certified by the county clerk and the town clerk, respectively, or city clerk, and affixed
22to the map or plat
. For failure to do so, the plat shall be void , and no sale of a cemetery
23lot or mausoleum space may be made before the plat is recorded
.
AB410,25 24Section 25. 157.07 (6) of the statutes is repealed.
AB410,26 25Section 26. 157.08 (2) (b) of the statutes is amended to read:
AB410,11,17
1157.08 (2) (b) Before a cemetery authority sells or encumbers any cemetery
2land, except for a sale described in par. (a), the cemetery authority shall notify the
3cemetery board in writing of the proposed sale or encumbrance. If within 60 90 days
4after the cemetery board is notified of the proposed sale or encumbrance the cemetery
5board notifies the cemetery authority in writing that the cemetery board objects to
6the sale or encumbrance the cemetery authority may not sell or encumber the
7cemetery land unless the cemetery board subsequently notifies the cemetery
8authority in writing that the objection is withdrawn. The cemetery board may object
9to a sale or encumbrance only if it determines that the cemetery authority will not
10be financially solvent or that the rights and interests of owners of cemetery lots and
11mausoleum spaces will not be adequately protected if the sale or encumbrance
12occurs. The cemetery board may, before the expiration of the 60-day 90-day period,
13notify the cemetery authority in writing that the cemetery board approves of the sale
14or encumbrance. Upon receipt of the cemetery board's written approval, the
15cemetery authority may sell or encumber the cemetery land and is released of any
16liability under this paragraph. The cemetery board shall make every effort to make
17determinations under this paragraph in an expeditious manner.
AB410,27 18Section 27. 157.08 (5) of the statutes is amended to read:
AB410,11,2319 157.08 (5) Subsections (1) and (2) (b) do not apply to a religious society
20organized under ch. 187, and sub.
Subsection (2) (b) does not apply to a religious
21association, a cemetery authority of a cemetery that is affiliated with a religious
22association, or a
cemetery authority that is not required to be licensed under s. 440.91
23(1) or registered under s. 440.91 (1m).
AB410,28 24Section 28. 157.10 (title) of the statutes is amended to read:
AB410,12,2
1157.10 (title) Alienation, disposition, and use of cemetery lots and
2mausoleum spaces
.
AB410,29 3Section 29. 157.10 of the statutes is renumbered 157.10 (2) (a) (intro.) and
4amended to read:
AB410,12,95 157.10 (2) (a) (intro.) While any person is buried in a cemetery lot or
6mausoleum space
, the cemetery lot or mausoleum space shall be inalienable, without
7the consent of the cemetery authority, and on the death of the last owner, full
8ownership of the cemetery lot or mausoleum space shall descend to the owner's heirs;
9but any
as follows:
AB410,12,12 10(4) Any one or more of such heirs persons under sub. (2) (a) 1. to 3. may, only
11with the consent of the cemetery authority,
convey to any other heir person under
12sub. (2) (a) 1. to 3.
his or her interest in the cemetery lot or mausoleum space.
AB410,12,17 13(5) No human remains may be buried in a cemetery lot or mausoleum space
14except the human remains of one having an interest in owner of the cemetery lot or
15mausoleum space
, or a relative, or the husband or wife spouse of such person an
16owner
, or his or her relative, except by the consent of all persons having an interest
17in
a majority of the owners of the cemetery lot or mausoleum space.
AB410,30 18Section 30. 157.10 (1) of the statutes is created to read:
AB410,12,2119 157.10 (1) In this section, "owner" means a person named in the records of the
20cemetery authority who has an ownership interest in a cemetery lot or mausoleum
21space and a right to bury human remains in the cemetery lot or mausoleum space.
AB410,31 22Section 31. 157.10 (2) (a) 1. to 4. of the statutes are created to read:
AB410,12,2423 157.10 (2) (a) 1. To the owner's surviving spouse or domestic partner under ch.
24770.
AB410,13,2
12. If there is no living member of the class designated in subd. 1., to that owner's
2children, including by adoption.
AB410,13,43 3. If there is no living member of the class designated in subd. 1. or 2., to the
4owner's grandchildren, including by adoption.
AB410,13,75 4. If there is no living member of the class designated in subd. 1., 2., or 3., to
6the cemetery authority for the cemetery in which the cemetery lot or mausoleum
7space is located.
AB410,32 8Section 32. 157.10 (2) (b) of the statutes is created to read:
AB410,13,109 157.10 (2) (b) A cemetery lot or mausoleum space is not part of a decedent's net
10estate for purposes of s. 852.01.
AB410,33 11Section 33. 157.10 (3) of the statutes is created to read:
AB410,13,1512 157.10 (3) If ownership of a cemetery lot or mausoleum space descends to the
13cemetery authority under sub. (2) (a), the cemetery authority shall comply with s.
14157.115 (2) (c) to (h) for any grave in the cemetery lot or mausoleum space in which
15human remains are not buried.
AB410,34 16Section 34. 157.10 (6) of the statutes is created to read:
AB410,13,1817 157.10 (6) The cemetery authority shall be held harmless for any decision made
18by a majority of the owners of a cemetery lot or mausoleum space.
AB410,35 19Section 35. 157.10 (7) of the statutes is created to read:
AB410,13,2420 157.10 (7) A cemetery authority that is a religious association or that is the
21cemetery authority of a cemetery affiliated with a religious association may adopt a
22written policy for the disposition of cemetery lots and mausoleum spaces in a
23cemetery organized and operated by, or affiliated with, the religious association that
24is different from sub. (2) (a).
AB410,36 25Section 36. 157.11 (2) of the statutes is amended to read:
AB410,14,14
1157.11 (2) Regulations. The cemetery authority may make regulations for
2management and care of the cemetery. No person may plant, in the cemetery, trees
3or shrubs, nor erect wooden fences or structures or offensive or dangerous structures
4or monuments, nor maintain them if planted or erected in violation of the
5regulations. The cemetery authority may require any person owning or controlling
6a cemetery lot to do anything necessary to comply with the regulations by giving
7reasonable personal notice in writing if the person is a resident of the state, otherwise
8by publishing a class 3 1 notice, under ch. 985, in the county. If the person fails to
9comply within 20 days thereafter, the cemetery authority may cause it to be done and
10recover from the person the expense. The cemetery authority may also impose a
11forfeiture not exceeding $10 $100 for violation of the regulations posted in 3
12conspicuous places in the cemetery, recoverable under ch. 778. Each employee and
13agent of the cemetery authority shall have constable powers in enforcing the
14regulations.
AB410,37 15Section 37. 157.11 (9g) (a) 1. b. of the statutes is repealed.
AB410,38 16Section 38. 157.11 (9g) (a) 1. c. of the statutes is amended to read:
AB410,14,2017 157.11 (9g) (a) 1. c. If not invested as provided in subd. 1. a. or b., otherwise
18deposited by the cemetery authority in an investment approved by the cemetery
19board if the care funds are segregated and invested separately from all other moneys
20held by the cemetery authority.
AB410,39 21Section 39. 157.11 (9g) (a) 2. of the statutes is amended to read:
AB410,15,1722 157.11 (9g) (a) 2. The manner in which the care funds are invested may not
23permit the cemetery authority to withdraw the care fund's principal amount. The
24income from the investment of a care fund for the care of cemetery lots may be used
25only to maintain the cemetery lots and grounds, except that if the amount of income

1exceeds the amount necessary to maintain the cemetery lots or grounds properly, the
2excess amount may be used to maintain any other portion of the cemetery, including
3mausoleums. If the care funds are deposited with a city or county, or previously
4deposited with a village, there shall be paid to the cemetery authority annually
5interest on funds so deposited of not less than 2% per year. The governing body of
6any city or county, or any village or town in the case of previous deposits, may
7determine to return all or a part of any funds deposited by a cemetery authority, and
8that cemetery authority shall accept the returned funds within 30 days after
9receiving written notice of that action. If the cemetery authority is dissolved or
10becomes inoperative, the county or city shall use the interest on the funds for the care
11and upkeep of the cemetery. Deposit shall be made and the income paid over from
12time to time, not less frequently than once each year, and receipts in triplicate shall
13be given, one filed with the county clerk, one with the cemetery authority and one
14given to the person making the deposit. Deposits shall be in the amount of $5 or a
15multiple thereof. Records and receipts shall specify the cemetery lot for the care of
16which the deposit is made. Reports of money received for care and of money and
17property received as gifts shall be made annually as provided in s. 157.62 (2).
AB410,40 18Section 40. 157.11 (9g) (c) of the statutes is amended to read:
AB410,15,2519 157.11 (9g) (c) Except as provided in sub. (11), any cemetery authority that sells
20a cemetery lot on or after November 1, 1991, shall deposit 15% 15 percent of each
21payment of principal into a care fund under par. (a) within 30 business days after the
22last day of the month in which the payment is received, except as provided in sub.
23(7) (d) and s. 157.115 (2) (f). The total amount deposited must equal 15% 15 percent
24of the total amount of all payments of principal that have been received, but not less
25than $25.
AB410,41
1Section 41. 157.11 (9m) of the statutes is amended to read:
AB410,16,52 157.11 (9m) Action by district attorney. If any money or property is not
3turned over when required by this section, or default occurs under a bond, the district
4attorney, upon the request of the department of safety and professional services
5cemetery board, shall bring action to recover.
AB410,42 6Section 42. 157.11 (10) of the statutes is amended to read:
AB410,16,107 157.11 (10) Exemption for religious societies associations. Subsections (1)
8to (9), (9g) (a) and (b), (9m) and (9r) do not apply, but sub. (9g) (c) does apply, to a
9religious society organized under ch. 187 association or a cemetery authority of a
10cemetery that is affiliated with a religious association, for that cemetery
.
AB410,43 11Section 43. 157.112 (3m) of the statutes is amended to read:
AB410,16,1612 157.112 (3m) If none of the persons specified in sub. (3) (b) 1. to 4. are available
13for notification under sub. (3) (b), the cemetery authority shall maintain a record of
14its attempt to provide notification under sub. (3) (b) for not less than 10 years from
15the date of the reburial of the human remains under sub. (2)
as a part of the cemetery
16authority's permanent records
.
AB410,44 17Section 44. 157.115 (2) (a) 1. (intro.) of the statutes is amended to read:
AB410,16,2418 157.115 (2) (a) 1. (intro.) "Abandoned lot" means one or more graves any grave
19or mausoleum space
of a cemetery lot that is not owned by the cemetery authority
20of the cemetery in which the cemetery lot is located if those graves have that grave
21or that mausoleum space has
not been used for the burial of human remains and if,
22according to the records of the cemetery authority, all of the following apply during
23the 50-year period immediately preceding the date on which the notice requirement
24under par. (c) is satisfied:
AB410,45 25Section 45. 157.115 (2) (a) 3. of the statutes is amended to read:
AB410,17,4
1157.115 (2) (a) 3. "Owner" means a person who, according to the records of the
2cemetery authority of the cemetery in which an abandoned cemetery lot is located,
3owns or partially owns the abandoned cemetery lot
has the meaning given in s.
4157.10 (1)
.
AB410,46 5Section 46. 157.115 (2) (b) of the statutes is amended to read:
AB410,17,76 157.115 (2) (b) No cemetery authority may resell an abandoned cemetery lot
7unless the cemetery authority complies with the requirements in this subsection.
AB410,47 8Section 47. 157.115 (2) (c) of the statutes is amended to read:
AB410,17,149 157.115 (2) (c) The cemetery authority shall mail to each owner, at each owner's
10last-known address, a notice of the cemetery authority's intent to resell the
11abandoned cemetery lot as provided in this subsection. If an owner is buried in the
12cemetery in which the abandoned cemetery lot is located or if the cemetery authority
13has any other evidence that reasonably supports a determination by the cemetery
14authority that the owner is deceased, no notice is required under this paragraph.
AB410,48 15Section 48. 157.115 (2) (d) (intro.) of the statutes is amended to read:
AB410,17,2116 157.115 (2) (d) (intro.) If no notice is required under par. (c) or if, within 60 days
17after notice is mailed under par. (c), no owner or assignee contacts the cemetery
18authority to express an intent to use the abandoned cemetery lot for a future burial
19of human remains, the cemetery authority shall publish in a newspaper of general
20circulation in the county in which the abandoned lot is located, a class 3 notice under
21ch. 985 that includes all of the following:
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