SB55-ASA1-AA1-AA30,31,76 3. Provide the court with any additional information, records, or reports that
7the court may direct.
SB55-ASA1-AA1-AA30,31,98 (b) A trustee may petition the court that appointed the trustee for any of the
9following:
SB55-ASA1-AA1-AA30,31,1110 1. Termination of the trusteeship and reversion of ownership and operation of
11a cemetery or mausoleum to the previous owner.
SB55-ASA1-AA1-AA30,31,1312 2. Termination of the trusteeship and transfer of ownership and operation of
13a cemetery or mausoleum to a new owner other than the state.
SB55-ASA1-AA1-AA30,31,1514 3. Removal and reinternment of human remains in accordance with the
15requirements of this subchapter.
SB55-ASA1-AA1-AA30,31,1716 4. Termination of the trusteeship and closure of a cemetery or mausoleum after
17removal and reinternment of human remains under subd. 3.
SB55-ASA1-AA1-AA30,31,1818 (c) A trustee may do any of the following:
SB55-ASA1-AA1-AA30,31,2119 1. Seek a new owner or operator of a cemetery or mausoleum, other than the
20state, including actively marketing the cemetery or mausoleum and taking any other
21action necessary or useful to effect the sale of the cemetery or mausoleum.
SB55-ASA1-AA1-AA30,31,2222 2. Assess burial spaces for cleaning, care, or improvement under s. 157.11 (7).
SB55-ASA1-AA1-AA30,31,2423 3. Expend funds disbursed from the cemetery management insurance fund for
24the purpose of exercising its powers or carrying out its duties under this section.
SB55-ASA1-AA1-AA30,32,3
14. Employ professional, legal, and technical experts, and any such other
2managers, management personnel, agents, and employees as may be required, to
3exercise the trustee's powers or carry out the trustee's duties under this section.
SB55-ASA1-AA1-AA30,32,54 5. Take any other action necessary or useful to the management or trusteeship
5of a cemetery or mausoleum.
SB55-ASA1-AA1-AA30,32,9 6(4) Department and board powers and duties. (a) From the appropriation
7under s. 20.165 (1) (q), the board shall make disbursements to trustees. The
8department shall promulgate rules establishing requirements and procedures for
9making the disbursements.
SB55-ASA1-AA1-AA30,32,1110 (b) The department may promulgate rules to carry out the purposes of this
11section.
SB55-ASA1-AA1-AA30,32,13 12(5) Termination of trusteeship. A court that appointed a trustee shall
13terminate the trusteeship if any of the following applies:
SB55-ASA1-AA1-AA30,32,1714 (a) The owner or operator of a cemetery or mausoleum demonstrates to the
15satisfaction of the court that the conditions that necessitated the trusteeship have
16been remedied and that it is competent and capable of managing the cemetery or
17mausoleum.
SB55-ASA1-AA1-AA30,32,2118 (b) The court finds that a new operator is competent and capable of managing
19the cemetery or mausoleum. Upon making a finding under this paragraph, the court
20shall approve the transfer of the management of the cemetery or mausoleum to the
21new operator.
SB55-ASA1-AA1-AA30,32,2422 (c) The court approves the sale or transfer of a cemetery or mausoleum to a new
23owner, other than the state, that the court finds is capable and competent to manage
24the cemetery or mausoleum on a financially sound basis.
SB55-ASA1-AA1-AA30,33,2
1(d) The court approves the closure of a cemetery or mausoleum after all human
2remains have been removed and reinterred.
SB55-ASA1-AA1-AA30, s. 2852pz 3Section 2852pz. 157.12 (2) (b) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,34,124 157.12 (2) (b) The department shall supervise construction of any public
5mausoleum and conversion of any building to a public mausoleum. Within 30 days
6after receiving written notice from the cemetery authority that the construction or
7conversion has been completed, the department shall inspect the public mausoleum
8and provide the cemetery authority with a written certification as to whether the
9construction or conversion complies with approved plans. If the department
10determines that, except for certain minor defects, the construction or conversion
11complies with the approved plans, the department may provide the cemetery
12authority with a written temporary certification of compliance that is contingent on
13the correction of those minor defects. A temporary certification is valid for a period
14designated by the department, not to exceed 6 months. No person may sell a
15mausoleum space, except an undeveloped space that is sold in accordance with s. ss.
16440.92 and 440.922, or bury human remains in a public mausoleum unless a care
17fund has been established for the mausoleum under sub. (3) and the department has
18provided the cemetery authority with a certification or a temporary certification
19under this paragraph. If a cemetery authority that has been provided with a
20temporary certification notifies the department in writing before the date on which
21the temporary certification expires that the defects in the construction or conversion
22of the public mausoleum have been corrected, the department shall, within 30 days
23after receiving the notice, reinspect the public mausoleum and provide the cemetery
24authority with a written certification as to whether the construction or conversion
25complies with the approved plans. If a cemetery authority that has been provided

1with a temporary certification does not receive a written certification from the
2department before the date on which the temporary certification expires that the
3construction or conversion complies with the approved plans, then, beginning on the
4date on which the certification expires, no person may sell a mausoleum space, except
5an undeveloped space that is sold in accordance with s. ss. 440.92 and 440.922, or
6bury human remains in the public mausoleum until the defects are corrected and the
7department subsequently inspects the public mausoleum and provides the cemetery
8authority with a certification that the construction or conversion complies with the
9approved plans. The department may charge a reasonable fee to the cemetery
10authority for each inspection and certification provided under this paragraph if the
11inspection and certification are provided within the applicable 30-day period
12prescribed under this paragraph.
SB55-ASA1-AA1-AA30, s. 2852qb 13Section 2852qb. 157.12 (3) (b) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,35,414 157.12 (3) (b) The cemetery's treasurer is the custodian of the fund. The
15treasurer shall file with the cemetery, at the cemetery's expense, a bond with sureties
16approved by the department of regulation and licensing to indemnify the cemetery
17against loss if the treasurer fails to maintain the fund. The amount of the bond shall
18be no less than the total of all payments of principal required under this section as
19stated in the most recent annual report filed by the cemetery authority under s.
20157.62.
No indemnity is required if the terms of sale of a mausoleum space require
21the purchaser to pay directly to a trust company in the state, designated by the
22cemetery as custodian of the fund. The fund shall be invested as provided in s.
23157.19, and the manner in which the care funds are invested may not permit the
24withdrawal of the fund's principal amount, but may permit the withdrawal of
25interest, dividends, or capital gains earned during the most recently completed

1calendar year
. Income from investment may be used only to maintain the
2mausoleum, except that if the amount of income exceeds the amount necessary to
3properly maintain the mausoleum the excess amount may be used to maintain any
4portion of the cemetery.
SB55-ASA1-AA1-AA30, s. 2852qd 5Section 2852qd. 157.125 (title) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,35,7 6157.125 (title) Trustees for the care of cemeteries or cemetery lots
7burial spaces.
SB55-ASA1-AA1-AA30, s. 2852qf 8Section 2852qf. 157.125 (2) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,35,13 9157.125 (2) If the burial place or grave is located in a cemetery owned and
10operated by a religious society organized under ch. 187 cemetery authority, the court
11shall name the religious society cemetery authority as the trustee unless the
12religious society cemetery authority petitions the court to name the county treasurer
13as the trustee.
SB55-ASA1-AA1-AA30, s. 2852qh 14Section 2852qh. 157.128 (2) (a) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,35,1615 157.128 (2) (a) The cemetery is owned by a religious association cemetery
16authority
.
SB55-ASA1-AA1-AA30, s. 2852qhk 17Section 2852qhk. 157.128 (2) (b) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,35,1918 157.128 (2) (b) The religious association cemetery authority is responsible for
19all liabilities of the cemetery.
SB55-ASA1-AA1-AA30, s. 2852qhL 20Section 2852qhL. 157.128 (2) (c) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,35,2221 157.128 (2) (c) The total acreage of all other cemeteries owned by the religious
22association cemetery authority exceeds 20 acres.
SB55-ASA1-AA1-AA30, s. 2852qj 23Section 2852qj. 157.128 (3) (b) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,36,3
1157.128 (3) (b) A cemetery consisting of less than 20 contiguous acres may be
2dedicated by a cemetery authority that is not required to be registered licensed under
3s. 440.91 (1) and that is not organized or conducted for pecuniary profit.
SB55-ASA1-AA1-AA30, s. 2852qL 4Section 2852qL. 157.19 (2) (c) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,36,175 157.19 (2) (c) Upon request of the financial institution, the preneed seller, as
6defined in s. 440.90 (8), shall furnish the financial institution with a copy of the
7preneed sales contract. Except as provided in s. 440.92 (2) (c), (f) and (j) and (5) ss.
8440.922 (3), (5) (c), and (8), and 440.924
, preneed trust funds, and any interest or
9dividends that have accumulated on the preneed trust funds, may not be withdrawn
10until all obligations under the preneed sales contract have been fulfilled. The
11financial institution is not responsible for the fulfillment of any part of the preneed
12sales contract, except that the financial institution shall release the preneed trust
13funds, and any interest or dividends that have accumulated on the preneed trust
14funds, as provided by the terms of the preneed sales contract. The trustee of a
15preneed trust fund may not be changed without the department's written approval.
16If the trustee or account number of a preneed trust fund is changed, the cemetery
17authority shall notify the department in writing within 30 days after the change.
SB55-ASA1-AA1-AA30, s. 2852qn 18Section 2852qn. 157.19 (4m) of the statutes is created to read:
SB55-ASA1-AA1-AA30,37,319 157.19 (4m) The department shall request proposals from financial
20institutions located in this state for the purpose of selecting a financial institution
21that cemetery authorities and preneed sellers may use as the trustee for care funds
22under s. 157.11 (9g) and 157.12 (3) and preneed trust funds under s. 440.92. Except
23as provided in sub. (5) (c), a cemetery authority or preneed seller is not required to
24use the financial institution selected by the department. The financial institution
25selected under this subsection shall submit an annual report to the department, in

1a form and manner satisfactory to the department, that provides an accounting of
2all care funds and preneed trust funds for which the financial institution is the
3trustee.
SB55-ASA1-AA1-AA30, s. 2852qp 4Section 2852qp. 157.19 (5) (a) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,37,115 157.19 (5) (a) This section does not apply to care funds under s. 157.11 (9g) that
6are deposited with a city or county as provided under s. 157.11 (9g) (a), to care funds
7of a cemetery for which a certification under s. 157.63 is effective, or to preneed trust
8funds of a cemetery for which a certification under s. 440.92 (9) is effective, or to care
9funds or preneed trust funds of a cemetery authority that is not required to be
10registered under s. 440.91 (1) and that is not organized or conducted for pecuniary
11profit
.
SB55-ASA1-AA1-AA30, s. 2852qr 12Section 2852qr. 157.19 (5) (c) of the statutes is created to read:
SB55-ASA1-AA1-AA30,37,1813 157.19 (5) (c) If the department determines that a cemetery authority or
14preneed seller has violated any requirement under this subchapter or subch. VIII of
15ch. 440 relating to care funds under s. 157.11 (9g) and 157.12 (3) or preneed trust
16funds under s. 440.92, the department may require the cemetery authority or
17preneed seller to use the financial institution selected under sub. (4m) as the trustee
18for the care funds or preneed trust funds.
SB55-ASA1-AA1-AA30, s. 2852qt 19Section 2852qt. 157.60 of the statutes is amended to read:
SB55-ASA1-AA1-AA30,38,3 20157.60 Public easement in cemetery. Any person who shall open or make
21any highway, town way, or private way or shall construct any railroad, turnpike, or
22canal or anything in the nature of a public easement over, through, in, or upon such
23part of any enclosure, being the property of any town, city, village , or religious society
24cemetery authority or of private proprietors, as may be used for the burial of the dead,
25unless an authority for that purpose shall be specially granted by law or unless the

1consent of such town, city, village, religious society cemetery authority, or private
2proprietors, respectively, shall be first obtained, shall be punished by imprisonment
3in the county jail not more than one year or by fine not exceeding $300.
SB55-ASA1-AA1-AA30, s. 2852qv 4Section 2852qv. 157.61 of the statutes is created to read:
SB55-ASA1-AA1-AA30,38,9 5157.61 Identification of human remains. A person may not provide an
6outer burial container or, if an outer burial container is not used, a casket, to a
7cemetery authority, other than a religious cemetery authority, for the burial of
8human remains, unless the person identifies the decedent by name on the exterior
9of the outer burial container or casket.
SB55-ASA1-AA1-AA30, s. 2852qx 10Section 2852qx. 157.62 (1) (a) (intro.) of the statutes is repealed.
SB55-ASA1-AA1-AA30, s. 2852qz 11Section 2852qz. 157.62 (1) (a) 1., 2., 3., 4. and 5. of the statutes are
12renumbered 157.62 (2) (b) 7. a., b., c., d. and e.
SB55-ASA1-AA1-AA30, s. 2852qxj 13Section 2852qxj. 157.62 (1) (b) of the statutes is repealed.
SB55-ASA1-AA1-AA30, s. 2852qxL 14Section 2852qxL. 157.62 (1) (c) of the statutes is repealed.
SB55-ASA1-AA1-AA30, s. 2852sb 15Section 2852sb. 157.62 (2) (a) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,38,2216 157.62 (2) (a) Except as provided in ss. 157.625 and 157.63 (1), every Every
17cemetery authority that is licensed under s. 440.91 (1) and, except as provided in s.
18157.63 (1), every cemetery authority that is a religious cemetery authority
shall file
19an annual report with the department. The report shall be made on a form
20prescribed and furnished by the department. The report shall be made on a
21calendar-year basis unless the department, by rule, provides for other reporting
22periods. The report is due on the 60th day after the last day of the reporting period.
SB55-ASA1-AA1-AA30, s. 2852sd 23Section 2852sd. 157.62 (2) (b) 1. of the statutes is amended to read:
SB55-ASA1-AA1-AA30,38,2524 157.62 (2) (b) 1. A copy of any report required under sub. (1) (a) or s. 180.1622
25or 181.1622.
SB55-ASA1-AA1-AA30, s. 2852se
1Section 2852se. 157.62 (2) (b) 1m. of the statutes is created to read:
SB55-ASA1-AA1-AA30,39,32 157.62 (2) (b) 1m. The percentage of burial spaces at the cemetery that are
3available for sale.
SB55-ASA1-AA1-AA30, s. 2852sf 4Section 2852sf. 157.62 (2) (b) 2. of the statutes is amended to read:
SB55-ASA1-AA1-AA30,39,65 157.62 (2) (b) 2. If the cemetery authority is required to file a report under s.
6180.1622 or 181.1622, the information specified in sub. (1) (a) 3 subd. 7. c.
SB55-ASA1-AA1-AA30, s. 2852sg 7Section 2852sg. 157.62 (2) (b) 7. of the statutes is renumbered 157.62 (2) (b)
87. (intro.) and amended to read:
SB55-ASA1-AA1-AA30,39,119 157.62 (2) (b) 7. (intro.) The information specified in sub. (1) (a), to the extent
10applicable, if
If the cemetery is not required to file a report under sub. (1) (a) or s.
11180.1622 or 181.1622.
authority is a cemetery association, all of the following:
SB55-ASA1-AA1-AA30, s. 2852sh 12Section 2852sh. 157.62 (3) (a) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,39,1813 157.62 (3) (a) Every cemetery authority shall keep a copy of the report required
14under sub. (2) (a) at its principal place of business and, except for those records
15relating to accountings of trust funds described under sub. (2) (b) 3. to 7., shall make
16the report available for inspection, upon reasonable notice, by any person with an
17interest in a cemetery lot or a mausoleum burial space in a cemetery owned or
18operated by the cemetery authority.
SB55-ASA1-AA1-AA30, s. 2852si 19Section 2852si. 157.62 (3) (b) 3. of the statutes is amended to read:
SB55-ASA1-AA1-AA30,39,2120 157.62 (3) (b) 3. A copy of each contract for the sale of a cemetery lot,
21mausoleum
burial space or cemetery merchandise.
SB55-ASA1-AA1-AA30, s. 2852sj 22Section 2852sj. 157.62 (3) (c) of the statutes is created to read:
SB55-ASA1-AA1-AA30,39,2523 157.62 (3) (c) Every cemetery licensed under s. 440.91 (1) shall maintain
24records identifying the section, lot, and site of each burial space and showing the
25location of each burial space on a map.
SB55-ASA1-AA1-AA30, s. 2852sk
1Section 2852sk. 157.62 (4) (title) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,40,22 157.62 (4) (title) Records maintenance ; inspection.
SB55-ASA1-AA1-AA30, s. 2852sL 3Section 2852sL. 157.62 (4) of the statutes is renumbered 157.62 (4) (a).
SB55-ASA1-AA1-AA30, s. 2852sm 4Section 2852sm. 157.62 (4) (b) of the statutes is created to read:
SB55-ASA1-AA1-AA30,40,75 157.62 (4) (b) A cemetery authority shall, upon reasonable notice, make the
6records and contract copies under sub. (3) (b) available for inspection and copying by
7the board.
SB55-ASA1-AA1-AA30, s. 2852sn 8Section 2852sn. 157.62 (5) of the statutes is renumbered 157.62 (5) (b).
SB55-ASA1-AA1-AA30, s. 2852snb 9Section 2852snb. 157.62 (5) (a) of the statutes is created to read:
SB55-ASA1-AA1-AA30,40,1110 157.62 (5) (a) The department may promulgate rules establishing minimum
11standards for the format and maintenance of records required under this section.
SB55-ASA1-AA1-AA30, s. 2852so 12Section 2852so. 157.62 (6) of the statutes is renumbered 157.62 (6) (a) and
13amended to read:
SB55-ASA1-AA1-AA30,40,2214 157.62 (6) (a) Except as provided in ss. 157.625, 157.63 (5) and 440.92 (9) (e),
15the department may audit, at reasonable times and frequency, the records, trust
16funds, and accounts of any registered cemetery authority and shall audit the records,
17trust funds, and accounts of each licensed cemetery authority
, including records,
18trust funds, and accounts pertaining to services provided by a cemetery authority
19which are not otherwise subject to the requirements under this chapter. The
20department may conduct audits under this subsection on a random basis , and shall
21conduct all audits under this subsection
without providing prior notice to the
22cemetery authority.
SB55-ASA1-AA1-AA30, s. 2852sp 23Section 2852sp. 157.62 (6) (b) of the statutes is created to read:
SB55-ASA1-AA1-AA30,41,424 157.62 (6) (b) If the department or board has cause to believe that a licensed
25or registered cemetery authority has not complied with the requirements of this

1subchapter or subch. VIII of ch. 440 pertaining to trust funds and accounts, the
2department or board may require the cemetery authority to submit an audit
3conducted at the cemetery authority's expense by an independent certified public
4accountant in accordance with generally accepted auditing standards.
SB55-ASA1-AA1-AA30, s. 2852sq 5Section 2852sq. 157.625 of the statutes is repealed.
SB55-ASA1-AA1-AA30, s. 2852sr 6Section 2852sr. 157.63 (title) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,41,9 7157.63 (title) Reporting and auditing exemptions; certification of
8compliance of
religious cemetery affiliated with religious society
9authority.
SB55-ASA1-AA1-AA30, s. 2852ss 10Section 2852ss. 157.63 (1) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,41,1611 157.63 (1) In lieu of filing an annual report under s. 157.62 (2), a religious
12cemetery authority of a cemetery that is affiliated with a religious society organized
13under ch. 187 or that religious society
or the church, synagogue, mosque,
14incorporated college of a religious order, or religious society organized under ch. 187
15that is affiliated with a religious cemetery authority
may file an annual certification
16with the department as provided in this section.
SB55-ASA1-AA1-AA30, s. 2852st 17Section 2852st. 157.63 (2) (b) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,41,2218 157.63 (2) (b) A notarized statement of a person who is legally authorized to
19act on behalf of the religious society cemetery authority under this section that,
20during the reporting period under s. 157.62, each cemetery and the religious
21cemetery authority of each cemetery specified under par. (a) have either fully
22complied or have substantially complied with ss. 157.11 (9g) and 157.12 (3).
SB55-ASA1-AA1-AA30, s. 2852sv 23Section 2852sv. 157.63 (3) of the statutes is amended to read:
SB55-ASA1-AA1-AA30,42,224 157.63 (3) If the statement under sub. (2) (b) includes a statement of
25substantial compliance, the statement under sub. (2) (b) must also specify those

1instances when the cemetery or religious cemetery authority did not fully comply
2with s. 157.11 (9g) or 157.12 (3).
SB55-ASA1-AA1-AA30, s. 2852sx 3Section 2852sx. 157.63 (4) of the statutes is amended to read:
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