AB1-ASA1-AA61,35,16
1157.12
(3) (b) The cemetery's treasurer is the custodian of the fund. The
2treasurer shall file with the cemetery, at the cemetery's expense, a bond with sureties
3approved by the department of regulation and licensing to indemnify the cemetery
4against loss if the treasurer fails to maintain the fund.
The amount of the bond shall
5be no less than the total of all payments of principal required under this section as
6stated in the most recent annual report filed by the cemetery authority under s.
7157.62. No indemnity is required if the terms of sale of a mausoleum space require
8the purchaser to pay directly to a trust company in the state, designated by the
9cemetery as custodian of the fund. The fund shall be invested as provided in s.
10157.19
, and the manner in which the care funds are invested may not permit the
11withdrawal of the fund's principal amount, but may permit the withdrawal of
12interest, dividends, or capital gains earned during the most recently completed
13calendar year. Income from investment may be used only to maintain the
14mausoleum, except that if the amount of income exceeds the amount necessary to
15properly maintain the mausoleum the excess amount may be used to maintain any
16portion of the cemetery.
AB1-ASA1-AA61,35,19
18157.125 (title)
Trustees for the care of cemeteries or cemetery lots
19burial spaces.
AB1-ASA1-AA61,35,25
21157.125
(2) If the burial place or grave is located in a cemetery owned and
22operated by a religious
society organized under ch. 187 cemetery authority, the court
23shall name the religious
society cemetery authority as the trustee unless the
24religious
society cemetery authority petitions the court to name the county treasurer
25as the trustee.
AB1-ASA1-AA61,36,32
157.128
(2) (a) The cemetery is owned by a religious
association cemetery
3authority.
AB1-ASA1-AA61,36,54
(b) The religious
association cemetery authority is responsible for all liabilities
5of the cemetery.
AB1-ASA1-AA61,36,76
(c) The total acreage of all other cemeteries owned by the religious
association 7cemetery authority exceeds 20 acres.
AB1-ASA1-AA61,36,119
157.128
(3) (b) A cemetery consisting of less than 20 contiguous acres may be
10dedicated by a cemetery authority that is not required to be
registered licensed under
11s. 440.91 (1)
and that is not organized or conducted for pecuniary profit.
AB1-ASA1-AA61,36,2513
157.19
(2) (c) Upon request of the financial institution, the preneed seller, as
14defined in s. 440.90 (8), shall furnish the financial institution with a copy of the
15preneed sales contract. Except as provided in
s. 440.92 (2) (c), (f) and (j) and (5) ss.
16440.922 (3), (5) (c), and (8), and 440.924, preneed trust funds, and any interest or
17dividends that have accumulated on the preneed trust funds, may not be withdrawn
18until all obligations under the preneed sales contract have been fulfilled. The
19financial institution is not responsible for the fulfillment of any part of the preneed
20sales contract, except that the financial institution shall release the preneed trust
21funds, and any interest or dividends that have accumulated on the preneed trust
22funds, as provided by the terms of the preneed sales contract. The trustee of a
23preneed trust fund may not be changed without the department's written approval.
24If the trustee or account number of a preneed trust fund is changed, the cemetery
25authority shall notify the department in writing within 30 days after the change.
AB1-ASA1-AA61,37,112
157.19
(4m) The department shall request proposals from financial
3institutions located in this state for the purpose of selecting a financial institution
4that cemetery authorities and preneed sellers may use as the trustee for care funds
5under s. 157.11 (9g) and 157.12 (3) and preneed trust funds under s. 440.92. Except
6as provided in sub. (5) (c), a cemetery authority or preneed seller is not required to
7use the financial institution selected by the department. The financial institution
8selected under this subsection shall submit an annual report to the department, in
9a form and manner satisfactory to the department, that provides an accounting of
10all care funds and preneed trust funds for which the financial institution is the
11trustee.
AB1-ASA1-AA61,37,1913
157.19
(5) (a) This section does not apply to care funds under s. 157.11 (9g) that
14are deposited with a city or county as provided under s. 157.11 (9g) (a), to care funds
15of a cemetery for which a certification under s. 157.63 is effective, or to preneed trust
16funds of a cemetery for which a certification under s. 440.92 (9) is effective
, or to care
17funds or preneed trust funds of a cemetery authority that is not required to be
18registered under s. 440.91 (1) and that is not organized or conducted for pecuniary
19profit.
AB1-ASA1-AA61,38,221
157.19
(5) (c) If the department determines that a cemetery authority or
22preneed seller has violated any requirement under this subchapter or subch. VIII of
23ch. 440 relating to care funds under s. 157.11 (9g) and 157.12 (3) or preneed trust
24funds under s. 440.92, the department may require the cemetery authority or
1preneed seller to use the financial institution selected under sub. (4m) as the trustee
2for the care funds or preneed trust funds.
AB1-ASA1-AA61,38,12
4157.60 Public easement in cemetery. Any person who shall open or make
5any highway, town way
, or private way or shall construct any railroad, turnpike
, or
6canal or anything in the nature of a public easement over, through, in
, or upon such
7part of any enclosure, being the property of any town, city, village
, or religious
society 8cemetery authority or of private proprietors, as may be used for the burial of the dead,
9unless an authority for that purpose shall be specially granted by law or unless the
10consent of such town, city, village, religious
society
cemetery authority, or private
11proprietors, respectively, shall be first obtained, shall be punished by imprisonment
12in the county jail not more than one year or by fine not exceeding $300.
AB1-ASA1-AA61,38,18
14157.61 Identification of human remains. A person may not provide an
15outer burial container or, if an outer burial container is not used, a casket, to a
16cemetery authority, other than a religious cemetery authority, for the burial of
17human remains, unless the person identifies the decedent by name on the exterior
18of the outer burial container or casket.
AB1-ASA1-AA61, s. 338rt
20Section 338rt. 157.62 (1) (a) 1., 2., 3., 4. and 5. of the statutes are renumbered
21157.62 (2) (b) 7. a., b., c., d. and e.
AB1-ASA1-AA61,39,423
157.62
(2) (a)
Except as provided in ss. 157.625 and 157.63 (1), every Every 24cemetery authority
that is licensed under s. 440.91 (1) and, except as provided in s.
25157.63 (1), every cemetery authority that is a religious cemetery authority shall file
1an annual report with the department. The report shall be made on a form
2prescribed and furnished by the department. The report shall be made on a
3calendar-year basis unless the department, by rule, provides for other reporting
4periods. The report is due on the 60th day after the last day of the reporting period.
AB1-ASA1-AA61,39,76
157.62
(2) (b) 1. A copy of any report required under
sub. (1) (a) or s. 180.1622
7or 181.1622.
AB1-ASA1-AA61,39,109
157.62
(2) (b) 1m. The percentage of burial spaces at the cemetery that are
10available for sale.
AB1-ASA1-AA61,39,1312
157.62
(2) (b) 2. If the cemetery authority is required to file a report under s.
13180.1622 or 181.1622, the information specified in
sub. (1) (a) 3 subd. 7. c.
AB1-ASA1-AA61, s. 338sp
14Section 338sp. 157.62 (2) (b) 7. of the statutes is renumbered 157.62 (2) (b) 7.
15(intro.) and amended to read:
AB1-ASA1-AA61,39,1816
157.62
(2) (b) 7. (intro.)
The information specified in sub. (1) (a), to the extent
17applicable, if If the cemetery
is not required to file a report under sub. (1) (a) or s.
18180.1622 or 181.1622. authority is a cemetery association, all of the following:
AB1-ASA1-AA61,39,2520
157.62
(3) (a) Every cemetery authority shall keep a copy of the report required
21under sub. (2) (a) at its principal place of business and, except for those records
22relating to accountings of trust funds described under sub. (2) (b) 3. to 7., shall make
23the report available for inspection, upon reasonable notice, by any person with an
24interest in a
cemetery lot or a mausoleum burial space in a cemetery owned or
25operated by the cemetery authority.
AB1-ASA1-AA61,40,32
157.62
(3) (b) 3. A copy of each contract for the sale of a
cemetery lot,
3mausoleum burial space or cemetery merchandise.
AB1-ASA1-AA61,40,75
157.62
(3) (c) Every cemetery licensed under s. 440.91 (1) shall maintain
6records identifying the section, lot, and site of each burial space and showing the
7location of each burial space on a map.
AB1-ASA1-AA61,40,99
157.62
(4) (title)
Records maintenance
; inspection.
AB1-ASA1-AA61,40,1412
157.62
(4) (b) A cemetery authority shall, upon reasonable notice, make the
13records and contract copies under sub. (3) (b) available for inspection and copying by
14the board.
AB1-ASA1-AA61,40,1817
157.62
(5) (a) The department may promulgate rules establishing minimum
18standards for the format and maintenance of records required under this section.
AB1-ASA1-AA61, s. 338tx
19Section 338tx. 157.62 (6) of the statutes is renumbered 157.62 (6) (a) and
20amended to read:
AB1-ASA1-AA61,41,421
157.62
(6) (a) Except as provided in ss.
157.625, 157.63 (5) and 440.92 (9) (e),
22the department may audit, at reasonable times and frequency, the records, trust
23funds
, and accounts of any
registered cemetery authority
and shall audit the records,
24trust funds, and accounts of each licensed cemetery authority, including records,
25trust funds
, and accounts pertaining to services provided by a cemetery authority
1which are not otherwise subject to the requirements under this chapter. The
2department may conduct audits under this subsection on a random basis
, and
shall
3conduct all audits under this subsection without providing prior notice to the
4cemetery authority.
AB1-ASA1-AA61,41,116
157.62
(6) (b) If the department or board has cause to believe that a licensed
7or registered cemetery authority has not complied with the requirements of this
8subchapter or subch. VIII of ch. 440 pertaining to trust funds and accounts, the
9department or board may require the cemetery authority to submit an audit
10conducted at the cemetery authority's expense by an independent certified public
11accountant in accordance with generally accepted auditing standards.
AB1-ASA1-AA61,41,16
14157.63 (title)
Reporting and auditing exemptions; certification of
15compliance of religious cemetery affiliated with religious society
16authority.
AB1-ASA1-AA61,41,2318
157.63
(1) In lieu of filing an annual report under s. 157.62 (2), a
religious 19cemetery authority
of a cemetery that is affiliated with a religious society organized
20under ch. 187 or that religious society or the church, synagogue, mosque,
21incorporated college of a religious order, or religious society organized under ch. 187
22that is affiliated with a religious cemetery authority may file an annual certification
23with the department as provided in this section.
AB1-ASA1-AA61,42,5
1157.63
(2) (b) A notarized statement of a person who is legally authorized to
2act on behalf of the religious
society cemetery authority under this section that,
3during the reporting period under s. 157.62, each cemetery and the
religious 4cemetery authority of each cemetery specified under par. (a) have either fully
5complied or have substantially complied with ss. 157.11 (9g) and 157.12 (3).
AB1-ASA1-AA61,42,107
157.63
(3) If the statement under sub. (2) (b) includes a statement of
8substantial compliance, the statement under sub. (2) (b) must also specify those
9instances when the cemetery or
religious cemetery authority did not fully comply
10with s. 157.11 (9g) or 157.12 (3).
AB1-ASA1-AA61,42,1512
157.63
(4) A certification under this section is effective for the 12-month period
13immediately following the reporting period under s. 157.62 (2) for which the
religious 14cemetery authority is certified under this section to have fully or substantially
15complied with ss. 157.11 (9g) and 157.12 (3).
AB1-ASA1-AA61,42,2217
157.63
(6) The
church, synagogue, mosque, incorporated college of a religious
18order, or religious society that is affiliated with a cemetery to which a certification
19under this section applies is liable for the damages of any person that result from the
20failure of the cemetery or
religious cemetery authority to fully comply with s. 157.11
21(9g) or 157.12 (3) during the reporting period under s. 157.62 (2) for which such
22compliance has been certified under this section.
AB1-ASA1-AA61,43,7
24157.635 Regulations of religious cemetery affiliated with religious
25society authorities. Nothing in this subchapter prohibits a
religious cemetery
1authority
of a cemetery that is affiliated with a religious society organized under ch.
2187 from prohibiting the burial of the human remains of an individual in the
3cemetery if the individual was in a class of individuals who are prohibited
from being
4buried in the cemetery under regulations adopted by the
religious cemetery
5authority or
church, synagogue, mosque, incorporated college of a religious order, or 6religious society
from being buried in the cemetery
that is affiliated with the religious
7cemetery authority.
AB1-ASA1-AA61,43,14
9157.637 Rules; review of rules. (1) Before submitting to the legislative
10council staff under s. 227.15 any proposed rules relating to cemeteries or to the board,
11except for rules relating exclusively to religious cemetery authorities, the
12department shall submit the proposed rules to the board for comment. The board
13shall have 30 days to submit comments on the proposed rules to the secretary of
14regulation and licensing.
AB1-ASA1-AA61,43,18
15(2) When promulgating emergency rules under s. 227.24 relating to cemeteries
16or to the board, except for rules relating exclusively to religious cemetery authorities,
17the department shall provide a copy of the rules to the board prior to publication of
18the rules in the official state newspaper.
AB1-ASA1-AA61,43,22
19(3) The chairperson of the board, or his or her designee from the board, may
20cochair with the secretary of regulation and licensing, or the secretary's designee,
21any public hearing held by the department on proposed rules relating to cemeteries
22or to the board other than rules relating exclusively to religious cemetery authorities.
AB1-ASA1-AA61,44,7
23(4) The department shall submit to the board a copy of the report required
24under s. 227.19 (2) on any proposed final rules relating to cemeteries or to the board
25other than rules relating exclusively to religious cemetery authorities. The board
1may prepare a dissenting report stating its recommendations on the proposed final
2rules. Any dissenting report shall be prepared within 10 days from the date of receipt
3of the department's report, attached to the department's report and sent to the
4presiding officer of each house of the legislature and distributed under s. 227.19 (2).
5The department shall publish a statement to appear in the Wisconsin administrative
6register indicating that a dissenting report of the board has been submitted to the
7presiding officer of each house of the legislature.
AB1-ASA1-AA61,44,9
8(5) The department shall provide staff to assist the board in the review of
9administrative rules and preparation of comments or dissenting reports.
AB1-ASA1-AA61,44,1211
157.64
(2) (d) Fails to file a report or files an incomplete, false
, or misleading
12report under s. 157.62
(1) or (2).
AB1-ASA1-AA61,44,1414
157.64
(2) (e) Fails to maintain records as required in s. 157.62 (3) and (4)
(a).
AB1-ASA1-AA61,44,1616
157.64
(2) (h) Violates s. 157.112.
AB1-ASA1-AA61,44,2218
157.65
(1) (a) If the
department of regulation and licensing board has reason
19to believe that any person, other than a religious cemetery authority, is violating or
20has violated this subchapter or any rule promulgated under this subchapter and that
21the continuation of that activity might cause injury to the public interest, the
22department of regulation and licensing may board shall investigate.
AB1-ASA1-AA61,45,324
157.65
(1) (am) If the department of regulation and licensing has reason to
25believe that a religious cemetery authority is violating or has violated this
1subchapter or any rule promulgated under this subchapter and that the continuation
2of that activity might cause injury to the public interest, the department of
3regulation and licensing may investigate.
AB1-ASA1-AA61,45,85
157.65
(1) (b) If the department of commerce has reason to believe that any
6person is violating s. 157.12 or any rule promulgated under s. 157.12 and that the
7continuation of that activity might cause injury to the public interest, the
8department of commerce
may shall investigate.
AB1-ASA1-AA61,45,2010
157.65
(2) The department of justice or any district attorney, upon informing
11the department of justice, may commence an action in circuit court in the name of
12the state to restrain by temporary or permanent injunction any violation of this
13subchapter. The court may, prior to entry of final judgment, make such orders or
14judgments as may be necessary to restore to any person any pecuniary loss suffered
15because of the acts or practices involved in the action, if proof of such loss is submitted
16to the satisfaction of the court. The department of justice may subpoena persons and
17require the production of books and other documents, and may request
the board, the
18department of regulation and licensing
, or the department of commerce to exercise
19its authority under sub. (1) to aid in the investigation of alleged violations of this
20subchapter.".
