AB1-ASA1-AA61, s. 338gt
1Section 338gt. 157.08 (2) (b) 1. a., b., c. and d. of the statutes are created to
2read:
AB1-ASA1-AA61,17,43 157.08 (2) (b) 1. a. Sells or encumbers any cemetery land, except for a sale
4described in par. (a).
AB1-ASA1-AA61,17,65 b. Transfers ownership or control of 50% or more of the assets or stock of the
6cemetery.
AB1-ASA1-AA61,17,87 c. Engages in a transaction that results in a person acquiring ownership or
8control of 50% or more of the stock of the cemetery.
AB1-ASA1-AA61,17,109 d. Transfers responsibility for management or operation of the cemetery
10authority.
AB1-ASA1-AA61, s. 338gx 11Section 338gx. 157.08 (2) (b) 2. of the statutes is created to read:
AB1-ASA1-AA61,17,1312 157.08 (2) (b) 2. The department shall promulgate rules that specify the
13documentation that must be submitted with a notification under subd. 1.
AB1-ASA1-AA61, s. 338hc 14Section 338hc. 157.08 (5) of the statutes is amended to read:
AB1-ASA1-AA61,17,1815 157.08 (5) Subsections (1) and (2) (b) do not apply to a religious society
16organized under ch. 187,
cemetery authority and sub. (2) (b) does not apply to a
17cemetery authority that is not required to be registered licensed under s. 440.91 (1)
18and that is not organized or conducted for pecuniary profit.
AB1-ASA1-AA61, s. 338hg 19Section 338hg. 157.10 (title) of the statutes is amended to read:
AB1-ASA1-AA61,17,20 20157.10 (title) Alienation and use of cemetery lots burial spaces.
AB1-ASA1-AA61, s. 338hL 21Section 338hL. 157.10 of the statutes is renumbered 157.10 (1) (a) and
22amended to read:
AB1-ASA1-AA61,18,223 157.10 (1) (a) While Except as provided in par. (b), while any person is buried
24in a cemetery lot, the cemetery lot burial space, the burial space shall be inalienable,

1without the consent of
unless the cemetery authority, and on the consents to a
2conveyance of an interest in the burial space.
AB1-ASA1-AA61,18,6 3(2) Upon the death of the owner of a burial space, ownership of the cemetery
4lot
burial space shall descend to the owner's heirs; but and any one or more of such
5heirs may convey to any other heir his or her interest in the cemetery lot. burial
6space.
AB1-ASA1-AA61,18,14 7(3) No human remains may be buried in a cemetery lot burial space except the
8human remains of one having an interest in the cemetery lot burial space, or a
9brother, sister, or other relative, or the husband or wife of such person, or his or her
10brother, sister, or other relative, except by the consent of all persons having an
11interest in the cemetery lot burial space. This subsection does not apply to the burial
12of human remains of an individual who is in a class of individuals who are prohibited
13under regulations adopted by a religious cemetery authority or affiliated religious
14association from being buried in a cemetery
.
AB1-ASA1-AA61, s. 338hp 15Section 338hp. 157.10 (1) (b) of the statutes is created to read:
AB1-ASA1-AA61,18,2216 157.10 (1) (b) A person having an interest in a burial space may, after providing
17written notice to the cemetery authority, convey the interest to his or her spouse,
18child, brother, sister, or parent without the consent of the cemetery authority. This
19paragraph does not apply if the spouse, child, brother, sister, or parent is in a class
20of individuals who are prohibited under regulations adopted by a religious cemetery
21authority or affiliated religious association from being buried in the cemetery in
22which the burial space is located.
AB1-ASA1-AA61, s. 338ht 23Section 338ht. 157.10 (4) of the statutes is created to read:
AB1-ASA1-AA61,19,224 157.10 (4) The department shall promulgate rules that interpret the
25requirements of this section and require any person who transfers an interest in a

1burial space to provide the transferee with a written notice, prepared by the
2department, that describes the requirements of this section.
AB1-ASA1-AA61, s. 338hx 3Section 338hx. 157.11 (title) of the statutes is amended to read:
AB1-ASA1-AA61,19,5 4157.11 (title) Improvement and care of cemetery lots burial spaces and
5grounds.
AB1-ASA1-AA61, s. 338ic 6Section 338ic. 157.11 (1m) of the statutes is created to read:
AB1-ASA1-AA61,19,97 157.11 (1m) Duty to maintain. A cemetery authority shall maintain a
8cemetery, including burial spaces, grounds, landscaping, roads, parking lots, fences,
9buildings, and other structures, in a reasonable manner at all times.
AB1-ASA1-AA61, s. 338ig 10Section 338ig. 157.11 (2) of the statutes is amended to read:
AB1-ASA1-AA61,19,2411 157.11 (2) Regulations. The cemetery authority may make regulations for
12management and care of the cemetery. No person may plant, in the cemetery, trees
13or shrubs, nor erect wooden fences or structures or offensive or dangerous structures
14or monuments, nor maintain them if planted or erected in violation of the
15regulations. The cemetery authority may require any person owning or controlling
16a cemetery lot burial space to do anything necessary to comply with the regulations
17by giving reasonable personal notice in writing if the person is a resident of the state,
18otherwise by publishing a class 3 notice, under ch. 985, in the county. If the person
19fails to comply within 20 days thereafter, the cemetery authority may cause it to be
20done and recover from the person the expense. The cemetery authority may also
21impose a forfeiture not exceeding $10 for violation of the regulations posted in 3
22conspicuous places in the cemetery, recoverable under ch. 778. Each employee and
23agent of the cemetery authority shall have constable powers in enforcing the
24regulations.
AB1-ASA1-AA61, s. 338iL 25Section 338iL. 157.11 (3) of the statutes is amended to read:
AB1-ASA1-AA61,20,7
1157.11 (3) Contracts. The cemetery authority may contract with persons who
2own or are interested in a cemetery lot burial space for its care. The contract shall
3be in writing, may provide that the cemetery lot burial space shall be forever exempt
4from taxes, assessments, or charges for its care and the care and preservation of the
5grounds, shall express the duty of the cemetery authority, shall be recorded in a book
6kept for that purpose, and shall be effective when the consideration is paid or
7secured.
AB1-ASA1-AA61, s. 338ip 8Section 338ip. 157.11 (4) of the statutes is amended to read:
AB1-ASA1-AA61,20,169 157.11 (4) Associations of relatives. Persons owning a cemetery lot burial
10space
or having relatives buried in a cemetery may incorporate an association to hold
11and occupy a previously constituted cemetery, and to preserve and care for the same.
12Section 157.062 shall apply to the association. Nothing in this subsection shall give
13rights of burial. A municipality may lease a municipal cemetery to a cemetery
14association for preservation and may contract to permit the association to use
15cemetery funds therefor. Such leases and contracts may be revoked at will by the
16municipal board.
AB1-ASA1-AA61, s. 338it 17Section 338it. 157.11 (5) of the statutes is amended to read:
AB1-ASA1-AA61,20,2018 157.11 (5) Sum required. The cemetery authority shall annually fix the sum
19necessary for the care of cemetery lots burial spaces and care and improvement of
20the cemetery, or to produce a sufficient income for those purposes.
AB1-ASA1-AA61, s. 338ix 21Section 338ix. 157.11 (7) (a) of the statutes is amended to read:
AB1-ASA1-AA61,21,422 157.11 (7) (a) The cemetery authority may annually assess upon the cemetery
23lots
burial spaces amounts not to exceed the amounts reasonably required for actual
24and necessary costs for cleaning and care of cemetery lots burial spaces and care and
25improvement of the cemetery. Notice of the assessment, along with a copy of this

1section, shall be mailed to each owner or person having charge of a cemetery lot
2burial space, at the owner's or person's last-known post-office address, directing
3payment to the cemetery authority within 30 days and specifying that such
4assessments are a personal liability of the owner or person.
AB1-ASA1-AA61, s. 338jc 5Section 338jc. 157.11 (7) (b) of the statutes is amended to read:
AB1-ASA1-AA61,21,96 157.11 (7) (b) The cemetery authority may fix and determine the sum
7reasonably necessary for the care of the grave or cemetery lot burial space in
8reasonable and uniform amounts, which amounts shall be subject to the approval of
9the court, and may collect those amounts as part of the funeral expenses.
AB1-ASA1-AA61, s. 338jg 10Section 338jg. 157.11 (7) (c) of the statutes is amended to read:
AB1-ASA1-AA61,21,1311 157.11 (7) (c) Before ordering distribution of the estate of a deceased person,
12the court shall order paid any assessment under this section, or the sum so fixed for
13the care of the cemetery lot or grave burial space of the deceased.
AB1-ASA1-AA61, s. 338jL 14Section 338jL. 157.11 (7) (d) of the statutes is amended to read:
AB1-ASA1-AA61,21,2415 157.11 (7) (d) When uniform care of a cemetery lot burial space has been given
16for 2 consecutive years or more, for which assessments are unpaid, after notice as
17provided in sub. (2), right to burial is forfeited until delinquent assessments are paid.
18When uniform care has been given for 5 consecutive years or more and the
19assessments are unpaid, upon like notice, title to all unoccupied parts of the cemetery
20lot
burial space shall pass to the cemetery authority and may be sold, the payment
21of principal to be deposited into the care fund. Before depositing the payment of
22principal into the care fund, the cemetery authority may retain an amount necessary
23to cover the cemetery authority's administrative and other expenses related to the
24sale, but the amount retained may not exceed 50% of the proceeds.
AB1-ASA1-AA61, s. 338jp 25Section 338jp. 157.11 (8) of the statutes is repealed.
AB1-ASA1-AA61, s. 338jt
1Section 338jt. 157.11 (9) (title) of the statutes is repealed and recreated to
2read:
AB1-ASA1-AA61,22,33 157.11 (9) (title) Gifts.
AB1-ASA1-AA61, s. 338jx 4Section 338jx. 157.11 (9) (a) of the statutes is renumbered 157.11 (9) (b) and
5amended to read:
AB1-ASA1-AA61,22,116 157.11 (9) (b) Before a cemetery authority receives a gift, the surety bonds of
7the cemetery authority shall be increased to cover such amount if it does not then do
8so. If the bonds are not filed, or the
If a cemetery authority fails to do anything
9required by this subsection, the judge may appoint a trustee, and all property and
10money so given in the manner described under par. (am) and evidences of title and
11securities shall be delivered to the trustee.
AB1-ASA1-AA61, s. 338kc 12Section 338kc. 157.11 (9) (am) of the statutes is created to read:
AB1-ASA1-AA61,22,1913 157.11 (9) (am) If a cemetery authority receives a gift for the improvement,
14maintenance, repair, preservation, or ornamentation of any burial space or structure
15in the cemetery, it shall either expend the income and proceeds of the gift or deposit
16the proceeds into a trust account at a financial institution, as defined in s. 705.01 (3),
17according to the terms of the gift and regulations of the cemetery authority. A
18cemetery authority that receives a gift shall maintain a gift ledger that accounts for
19all receipts and disbursements of gifts.
AB1-ASA1-AA61, s. 338kg 20Section 338kg. 157.11 (9g) (title) of the statutes is amended to read:
AB1-ASA1-AA61,22,2121 157.11 (9g) (title) Care fund for cemetery lots burial spaces.
AB1-ASA1-AA61, s. 338kL 22Section 338kL. 157.11 (9g) (a) 1. (intro.) of the statutes, as affected by 2001
23Wisconsin Act 30
, is amended to read:
AB1-ASA1-AA61,23,3
1157.11 (9g) (a) 1. (intro.) Except as provided in ss. 66.0603 (1m) (c) and 157.19
2(5) (b), funds that are received by a cemetery authority for the care of a cemetery lot
3burial space shall be invested in one or more of the following manners:
AB1-ASA1-AA61, s. 338kp 4Section 338kp. 157.11 (9g) (a) 1. c. of the statutes is amended to read:
AB1-ASA1-AA61,23,115 157.11 (9g) (a) 1. c. If not invested as provided in subd. 1. a. or b., otherwise
6deposited by the cemetery authority in an investment approved by the department
7if the care funds are segregated and invested separately from all other moneys held
8by the cemetery authority and if the cemetery authority submits to the department
9a written statement by an investment advisor licensed under ch. 551, or a broker, as
10defined in s. 408.102 (1) (c), that the investment is made in accordance with the
11standards specified in s. 881.01
.
AB1-ASA1-AA61, s. 338kt 12Section 338kt. 157.11 (9g) (a) 2. of the statutes is amended to read:
AB1-ASA1-AA61,24,1113 157.11 (9g) (a) 2. The manner in which the care funds are invested may not
14permit the cemetery authority to withdraw the care fund's principal amount, but
15may permit the withdrawal of interest, dividends, or capital gains earned during the
16most recently completed calendar year
. The income from the investment of a care
17fund for the care of cemetery lots burial spaces may be used only to maintain the
18cemetery lots burial spaces and grounds, except that if the amount of income exceeds
19the amount necessary to maintain the cemetery lots burial spaces or grounds
20properly, the excess amount may be used to maintain any other portion of the
21cemetery, including mausoleums. If the care funds are deposited with a city or
22county, or previously deposited with a village, there shall be paid to the cemetery
23authority annually interest on funds so deposited of not less than 2% per year. The
24governing body of any city or county, or any village or town in the case of previous
25deposits, may determine to return all or a part of any funds deposited by a cemetery

1authority, and that cemetery authority shall accept the returned funds within 30
2days after receiving written notice of that action. If the cemetery authority is
3dissolved or becomes inoperative, the county or city shall use the interest on the
4funds for the care and upkeep of the cemetery. Deposit shall be made and the income
5paid over from time to time, not less frequently than once each year, and receipts in
6triplicate shall be given, one filed with the county clerk, one with the cemetery
7authority and one given to the person making the deposit. Deposits shall be in the
8amount of $5 or a multiple thereof. Records and receipts shall specify the cemetery
9lot
burial space for the care of which the deposit is made. Reports of money received
10for care and of money and property received as gifts shall be made annually as
11provided in s. 157.62 (2).
AB1-ASA1-AA61, s. 338kx 12Section 338kx. 157.11 (9g) (c) of the statutes is amended to read:
AB1-ASA1-AA61,24,1913 157.11 (9g) (c) Except as provided in sub. (11), any Any cemetery authority that
14sells a cemetery lot, lawn crypt, or columbarium space on or after November 1, 1991
15the effective date of this paragraph .... [revisor inserts date], shall deposit 15% of each
16payment of principal into a care fund under par. (a) within 30 days after the last day
17of the month in which the payment is received, except as provided in sub. (7) (d) and
18s. 157.115 (2) (f). The total amount deposited must equal 15% of the total amount of
19all payments of principal that have been received, but not less than $25.
AB1-ASA1-AA61, s. 338Lc 20Section 338Lc. 157.11 (10) of the statutes is amended to read:
AB1-ASA1-AA61,24,2321 157.11 (10) Exemption for religious societies cemetery authorities.
22Subsections (1) to (9), (9g) (a) and (b), (9m) and (9r) do not apply, but sub. (9g) (c) does
23apply, to a religious society organized under ch. 187 cemetery authority.
AB1-ASA1-AA61, s. 338Lg 24Section 338Lg. 157.11 (11) of the statutes is repealed.
AB1-ASA1-AA61, s. 338LL 25Section 338LL. 157.115 (title) of the statutes is amended to read:
AB1-ASA1-AA61,25,2
1157.115 (title) Abandonment of cemeteries and cemetery lots burial
2spaces
.
AB1-ASA1-AA61, s. 338Lp 3Section 338Lp. 157.115 (1) (b) 1. of the statutes is renumbered 157.115 (1) (b)
4and amended to read:
AB1-ASA1-AA61,25,175 157.115 (1) (b) When a If a municipality in which a cemetery is located
6determines that the
cemetery authority fails has failed to care for the cemetery for
7a period of one or more years 6 months or more, the municipality in which the
8cemetery is located
shall notify the cemetery authority that it has 90 days to correct
9the failure. Upon a showing of good cause, the municipality may grant the cemetery
10authority one 90-day extension to correct the failure. If the municipality finds that
11the cemetery authority has failed to correct the failure within the deadline specified
12in the notice or extension, the municipality
may, after a public hearing, take control
13of the cemetery, manage and care for the cemetery and , collect and manage all trust
14funds connected with the cemetery other than trust funds received by a will, or take
15any other action necessary to provide for the care of the cemetery. The municipality
16may collect from the cemetery authority any costs incurred by the municipality in
17exercising its authority under this paragraph
.
AB1-ASA1-AA61, s. 338Lt 18Section 338Lt. 157.115 (1) (b) 2. of the statutes is repealed.
AB1-ASA1-AA61, s. 338Lx 19Section 338Lx. 157.115 (1) (c) of the statutes is repealed.
AB1-ASA1-AA61, s. 338mc 20Section 338mc. 157.115 (1) (d) of the statutes is created to read:
AB1-ASA1-AA61,25,2421 157.115 (1) (d) Upon application by the department, a court may enjoin a
22person from acquiring ownership or control of a cemetery if the person has
23abandoned another cemetery, or has owned or operated another cemetery that is
24subsequently controlled by a municipality under par. (b).
AB1-ASA1-AA61, s. 338mg 25Section 338mg. 157.115 (2) (title) of the statutes is amended to read:
AB1-ASA1-AA61,26,1
1157.115 (2) (title) Abandonment of cemetery lots burial spaces.
AB1-ASA1-AA61, s. 338mL 2Section 338mL. 157.115 (2) (a) 1. (intro.) of the statutes is amended to read:
AB1-ASA1-AA61,26,93 157.115 (2) (a) 1. (intro.) "Abandoned lot space" means one or more graves of
4a cemetery lot
burial spaces that is are not owned by the cemetery authority of the
5cemetery in which the cemetery lot is burial spaces are located if those graves burial
6spaces
have not been used for the burial of human remains and if, according to the
7records of the cemetery authority, all of the following apply during the 50-year period
8immediately preceding the date on which the notice requirement under par. (c) is
9satisfied:
AB1-ASA1-AA61, s. 338mp 10Section 338mp. 157.115 (2) (a) 1. a. of the statutes is amended to read:
AB1-ASA1-AA61,26,1211 157.115 (2) (a) 1. a. No owner has transferred any ownership interest in the
12cemetery lot burial space to any other person.
AB1-ASA1-AA61, s. 338mt 13Section 338mt. 157.115 (2) (a) 1. b. of the statutes is amended to read:
AB1-ASA1-AA61,26,1514 157.115 (2) (a) 1. b. No owner has purchased or sold another cemetery lot or a
15mausoleum
burial space in the cemetery.
AB1-ASA1-AA61, s. 338mx 16Section 338mx. 157.115 (2) (a) 1. c. of the statutes is amended to read:
AB1-ASA1-AA61,26,1917 157.115 (2) (a) 1. c. No other grave in that cemetery lot burial space or adjoining
18cemetery lot or
adjoining mausoleum burial space that is owned or partially owned
19by an owner has been used for the burial of human remains.
AB1-ASA1-AA61, s. 338nc 20Section 338nc. 157.115 (2) (a) 1. d. of the statutes is amended to read:
AB1-ASA1-AA61,26,2221 157.115 (2) (a) 1. d. No grave marker, monument, or other memorial has been
22installed on the cemetery lot burial space.
AB1-ASA1-AA61, s. 338ng 23Section 338ng. 157.115 (2) (a) 1. e. of the statutes is amended to read:
AB1-ASA1-AA61,27,3
1157.115 (2) (a) 1. e. No grave marker, monument , or other memorial has been
2installed on any other cemetery lot burial space, in the same cemetery, that is owned
3or partially owned by an owner.
AB1-ASA1-AA61, s. 338nL 4Section 338nL. 157.115 (2) (a) 1. g. of the statutes is amended to read:
AB1-ASA1-AA61,27,85 157.115 (2) (a) 1. g. The cemetery authority has not been contacted by an owner
6or assignee or received any other notice or evidence to suggest that an owner or
7assignee intends to use the cemetery lot burial space for a future burial of human
8remains.
AB1-ASA1-AA61, s. 338np 9Section 338np. 157.115 (2) (a) 2. of the statutes is amended to read:
AB1-ASA1-AA61,27,1310 157.115 (2) (a) 2. "Assignee" means a person who has been assigned in the
11deceased owner's will or in any other legally binding written agreement, or who is
12entitled to receive under ch. 852, an ownership interest in the abandoned cemetery
13lot
space.
AB1-ASA1-AA61, s. 338nt 14Section 338nt. 157.115 (2) (a) 3. of the statutes is amended to read:
AB1-ASA1-AA61,27,1715 157.115 (2) (a) 3. "Owner" means a person who, according to the records of the
16cemetery authority of the cemetery in which an abandoned cemetery lot space is
17located, owns or partially owns the abandoned cemetery lot space.
AB1-ASA1-AA61, s. 338nx 18Section 338nx. 157.115 (2) (b) of the statutes is amended to read:
AB1-ASA1-AA61,27,2119 157.115 (2) (b) No cemetery authority may resell an abandoned cemetery lot
20space unless the cemetery authority complies with the requirements in this
21subsection or the abandoned space is sold by a trustee under s. 157.117.
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