2015 Wisconsin Act 237

157.12 (3) (a) 3. The operator shall make deposits required under subds. 1. and 2. within 30 days after the last day of the month in which the payment is received. The municipality in which the mausoleum is located may, by ordinance, require a larger fund, but only if the department cemetery board notifies the municipality in writing that the department cemetery board approves of the requirement. The department cemetery board may promulgate rules establishing uniform standards for approvals under this subdivision.

237,53 Section 53. 157.12 (3) (b) of the statutes is amended to read:

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 safety and professional services cemetery board to indemnify the cemetery against loss if the treasurer fails to maintain the fund. 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. 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.

237,54 Section 54. 157.12 (4) of the statutes is renumbered 440.78 (10) and amended to read:

440.78 (10) Construction of crematoriums a crematory. (a) Any person who constructs a crematorium crematory or converts a building or other structure to a crematorium crematory shall comply with the rules of the department and shall receive department approval in writing of the plans and specifications prior to construction or conversion. The department may promulgate rules governing the location, material, and construction of any crematorium crematory. Any municipality may enact ordinances governing crematoriums the construction of a crematory that are at least as stringent as this subsection.

(b) The department shall supervise construction of any crematorium crematory and conversion of any building or other structure to a crematorium crematory. No person may modify departmental construction or conversion requirements without written approval of the department. No person crematory authority may operate a crematorium crematory unless the department certifies in writing that construction or conversion complied with approved plans.

237,55 Section 55. 157.125 (1) of the statutes is amended to read:

157.125 (1) If a trust is created for the care of a burial place or grave but no trustee is named in the will to administer the trust, the circuit court having jurisdiction may name the county treasurer of the county in which the burial place or grave is situated as trustee, except as provided in sub. (2). If not contrary to the terms of the trust, the county treasurer may contract with the person in charge of the burial place or grave for its care and pay to that person the income from the trust property or the part of the income that may be necessary for that purpose, and if. If there is no person in charge of the burial place or grave, then the income shall be paid to the city, village, or town, in which the burial place or grave is situated, and for the purposes of this subsection, the governing body of that municipality has the duty of caring for the burial place or grave to the extent of money received for that purpose. The county treasurer shall annually render an account to the circuit court as provided in ch. 701 and the person or municipality receiving money for such care shall also render an annual accounting to the circuit court and the department cemetery board as provided in s. 157.62 (2) (b) 3. to 7.

237,56 Section 56. 157.125 (2) of the statutes is amended to read:

157.125 (2) If the burial place or grave is located in a cemetery owned and operated by, or affiliated with, a religious society organized under ch. 187 association, the court shall name the religious society association as the trustee unless the religious society association petitions the court to name the county treasurer as the trustee.

237,57 Section 57. 157.19 (5) (a) of the statutes is amended to read:

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, 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 licensed under s. 440.91 (1) or registered under s. 440.91 (1m).

237,58 Section 58. 157.19 (5) (b) of the statutes is amended to read:

157.19 (5) (b) If the cemetery board determines that care funds under s. 157.11 (9g) that have not been deposited with a city or county as provided in s. 157.11 (9g) (a) are not being properly segregated from other moneys held by the cemetery authority or that those care funds are not being properly invested as required in s. 157.11 (9g) (a), the cemetery board may require the cemetery authority to deposit those care funds with a financial institution for investment under this section.

237,59 Section 59. 157.60 of the statutes is amended to read:

157.60 Public easement in cemetery. Any person who shall open or make opens or makes any highway, town way, or private way or shall construct constructs 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 municipality, religious society association, or of private proprietors proprietor, as may be used for the burial of the dead, unless an authority for that purpose shall be is specially granted by law or unless the consent of such town, city, village municipality, religious society association, or private proprietors, respectively, shall be proprietor is first obtained by the person, shall be punished by imprisonment in the county jail not more than one year or and by fine not exceeding $300 $3,000.

237,60 Section 60. 157.62 (1) (a) (intro.) of the statutes is amended to read:

157.62 (1) (a) (intro.) Except as provided in par. (b) and s. 157.625, every cemetery association shall file an annual report with the department of financial institutions cemetery board. The report shall be made on a calendar-year basis unless the department of financial institutions cemetery board, by rule, provides for other reporting periods. The report is due on the 60th day after the last day of the reporting period. The annual report shall include all of the following:

237,61 Section 61. 157.62 (1) (c) of the statutes is amended to read:

157.62 (1) (c) The department of financial institutions cemetery board may prescribe and furnish forms for reports required under this subsection. If the department of financial institutions cemetery board prescribes forms under this paragraph, the department of financial institutions cemetery board shall mail the forms to cemetery associations required to file under par. (a) no later than 60 days before the reports are due.

237,62 Section 62. 157.62 (2) (b) 6m. of the statutes is created to read:

157.62 (2) (b) 6m. The names of the officers of the cemetery authority.

237,63 Section 63. 157.62 (2) (d) of the statutes is amended to read:

157.62 (2) (d) The department board shall review each report filed under par. (a) to determine whether the cemetery authority is complying with this subchapter.

237,64 Section 64. 157.62 (3) (b) 2. of the statutes is repealed.

237,65 Section 65. 157.62 (3) (b) 2g. of the statutes is created to read:

157.62 (3) (b) 2g. All records supporting the accounting under sub. (2) (b) 3., including records that show, for each deposit, the name of the purchaser or beneficiary of the contract relating to the deposit and the item purchased.

237,66 Section 66. 157.62 (3) (b) 2r. of the statutes is created to read:

157.62 (3) (b) 2r. All records supporting the accounting under sub. (2) (b) 4., including records that show, for each deposit, the name of the purchaser or beneficiary of the contract relating to the deposit and the item purchased.

237,67 Section 67. 157.62 (4) of the statutes is amended to read:

157.62 (4) Records maintenance. The records under sub. (3) (b) 1. shall be permanently maintained by the cemetery authority or licensee. Each record under sub. (3) (b) 2. 2g. shall be maintained for not less than 3 15 years after the date of the deposit. Each record under sub. (3) (b) 2r. shall be permanently maintained by the cemetery authority or licensee. Each copy of a contract under sub. (3) (b) 3. shall be maintained for not less than 3 years after all of the obligations of the contract have been fulfilled. The department cemetery board may promulgate rules to establish longer time periods for maintaining records under sub. (3) (b) 2. 2g. and 3.

237,68 Section 68. 157.62 (5) of the statutes is renumbered 157.62 (5) (intro.) and amended to read:

157.62 (5) Rules; records. (intro.) The department cemetery board may shall promulgate rules requiring cemetery authorities and licensees to maintain other records and establishing minimum time periods for the maintenance of those records. The records shall include detailed information for each deceased person buried in a cemetery, including all of the following:

237,69 Section 69. 157.62 (5) (a) to (j) of the statutes are created to read:

157.62 (5) (a) The name of the deceased.

(b) The last-known address of the deceased.

(c) The date of birth of the deceased.

(d) The date of death.

(e) The date of burial.

(f) The exact location in the cemetery where the deceased is buried.

(g) The name of the person authorizing the burial and his or her relationship to the deceased.

(h) The name of the funeral establishment, as defined in s. 445.01 (6).

(i) The type of burial vault used, if any.

(j) The type and style of the grave marker, monument, or other memorial used.

237,70 Section 70. 157.62 (6) of the statutes is amended to read:

157.62 (6) Audit. Except as provided in ss. 157.625, 157.63 (5), and 440.92 (9) (e), the department cemetery board may audit, at reasonable times and frequency, the records, trust funds, and accounts of any cemetery authority, including records, trust funds, and accounts pertaining to services provided by a cemetery authority which that are not otherwise subject to the requirements under this chapter. The department cemetery board 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.

237,71 Section 71. 157.62 (7) of the statutes is amended to read:

157.62 (7) Rules; filing fee. The department cemetery board may promulgate rules establishing a filing fee to accompany the report required under sub. (2) (a). The filing fee shall be based on the approximate cost of regulating cemetery authorities.

237,72 Section 72. 157.625 (2) of the statutes is repealed.

237,73 Section 73. 157.63 (title) of the statutes is amended to read:

157.63 (title) Reporting and auditing exemptions; certification of compliance of cemetery organized and operated by, or affiliated with, a religious society association.

237,74 Section 74. 157.63 (1) of the statutes is amended to read:

157.63 (1) In lieu of filing an annual report under s. 157.62 (2), a religious association or a cemetery authority of a cemetery that is affiliated with a religious society organized under ch. 187 association, or that religious society association, may file an annual certification with the department cemetery board as provided in this section.

237,75 Section 75. 157.63 (2) (intro.) of the statutes is amended to read:

157.63 (2) (intro.) A certification under this section shall be made on a form prescribed and furnished by the department cemetery board and include all of the following:

237,76 Section 76. 157.63 (2) (b) of the statutes is amended to read:

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

237,77 Section 77. 157.63 (5) of the statutes is amended to read:

157.63 (5) During the effective period specified under sub. (4), the department cemetery board may not audit the care funds or any records or accounts relating to the care funds of a cemetery to which a certification under this section applies.

237,78 Section 78. 157.635 of the statutes is amended to read:

157.635 Regulations of cemetery organized and operated by, or affiliated with, a religious society association. Nothing in this subchapter prohibits a religious association or a cemetery authority of a cemetery that is affiliated with a religious society organized under ch. 187 association from prohibiting the burial of the human remains of an individual in the cemetery if the individual was in a class of individuals who are prohibited under regulations adopted by the cemetery authority or religious society association from being buried in the cemetery.

237,79 Section 79. 157.637 of the statutes is amended to read:

157.637 Veteran burials. A cemetery authority of a cemetery, other than a cemetery that is organized and operated by, or affiliated with, a religious society organized under ch. 187 association, may not prohibit the burial, as defined in s. 157.061 (1), of the human remains of a person specified in s. 45.61 (2) at the cemetery if the cemetery authority is paid in its usual and customary manner for the burial.

237,80 Section 80. 157.64 (2) (intro.) and (a) of the statutes are amended to read:

157.64 (2) (intro.) Any person who intentionally does any of the following may be fined not more than $1,000 $5,000 or imprisoned for not more than 90 days, or both, for the first offense and may be fined not more than $10,000 or imprisoned for not more than 9 months, or both, for each subsequent offense:

(a) Violates s. 157.08 (2) (b), 157.11 (9g), or 157.12 (2) (b), (c), or (d) or (4) (b).

237,81 Section 81. 157.65 (1) (a) of the statutes is amended to read:

157.65 (1) (a) If the department of safety and professional services cemetery board has reason to believe that any person is violating or has violated this subchapter or any rule promulgated under this subchapter and that the continuation of that activity might cause injury to the public interest, the department of safety and professional services cemetery board may investigate.

237,82 Section 82. 157.65 (1) (b) of the statutes is amended to read:

157.65 (1) (b) If the department of safety and professional services cemetery board has reason to believe that any person is violating s. 157.12 or any rule promulgated under s. 157.12 and that the continuation of that activity might cause injury to the public interest, the department of safety and professional services cemetery board may investigate.

237,83 Section 83. 157.65 (2) of the statutes is amended to read:

157.65 (2) The department of justice or any district attorney, upon informing the department of justice, may commence an action in circuit court in the name of the state to restrain by temporary or permanent injunction any violation of this subchapter. The court may, prior to entry of final judgment, make such orders or judgments as may be necessary to restore to any person any pecuniary loss suffered because of the acts or practices involved in the action, if proof of such loss is submitted to the satisfaction of the court. The department of justice may subpoena persons and require the production of books and other documents, and may request the cemetery board described in s. 15.405 (3m) or the department of safety and professional services to exercise its authority under sub. (1) to aid in the investigation of alleged violations of this subchapter.

237,84 Section 84. 182.0175 (2) (c) of the statutes is created to read:

182.0175 (2) (c) Exemption for cemeteries. This subsection does not apply to any excavation in connection with the burial, as defined in s. 157.061 (1), of human remains in a cemetery, as defined in s. 157.061 (1p).

237,85 Section 85. 440.90 (3) of the statutes is amended to read:

440.90 (3) "Cemetery services and merchandise" has the meaning given in s. 157.061 (3).

237,86 Section 86. 440.90 (7) of the statutes is renumbered 440.90 (3e) and amended to read:

440.90 (3e) "Preneed sales contract" has the meaning given in s. 157.061 (12) (3g).

237,87 Section 87. 440.90 (8) of the statutes is renumbered 440.90 (3m) and amended to read:

440.90 (3m) "Preneed seller" means an individual who sells or solicits the sale of cemetery services and merchandise or an undeveloped space under a preneed sales contract or, if such an individual is employed by or acting as an agent for a cemetery authority or any other person, the cemetery authority or other person.

237,88 Section 88. 440.90 (9) of the statutes is renumbered 440.90 (3s) and amended to read:

440.90 (3s) "Preneed trust fund" has the meaning given in s. 157.061 (13) (3r).

237,89 Section 89. 440.90 (14) of the statutes is amended to read:

440.90 (14) "Wholesale cost ratio" means the actual cost to a preneed seller to supply and deliver cemetery services and merchandise or to construct an undeveloped space divided by the price paid by the purchaser, excluding sales tax, finance or interest charges, administrative fees, and insurance premiums.

237,90 Section 90. 440.91 (1) (a) of the statutes is amended to read:

440.91 (1) (a) Any cemetery authority that operates a cemetery that is 5 acres or more in size, that sells 20 or more cemetery lots or mausoleum spaces at a cemetery during a calendar year, or that has $100,000 $50,000 or more in trust fund accounts for a cemetery shall apply to the board for a license for that cemetery. A cemetery authority that operates more than one cemetery shall apply for a separate license for each cemetery that is 5 acres or more in size and for each cemetery at which it sells 20 or more burial spaces or at which it has $100,000 $50,000 or more in trust fund accounts.

237,91 Section 91. 440.91 (1) (c) 1. of the statutes is renumbered 440.91 (1) (c) and amended to read:

440.91 (1) (c) The renewal dates for licenses granted under par. (b) are specified in s. 440.08 (2) (a) and the renewal fees for such licenses are determined by the department under s. 440.03 (9) (a), except that a licensed cemetery authority is not required to renew its license if the cemetery authority sells less than 20 cemetery lots or mausoleum spaces at a cemetery during a calendar year, or that has less than $100,000 in trust fund accounts for a cemetery.

237,92 Section 92. 440.91 (1) (c) 2. of the statutes is repealed.