Amendment CA1-SSA1-SB55

SB55-SSA1-CA1,697,8 157.062 (9) Exemptions for certain nonprofit cemeteries. In lieu of delivering a certification, resolution, or copy of proceedings to the department of financial institutions under sub. (1), (2), or (6) (b), a cemetery association that is not required to be registered under s. 440.91 (1) and, that is not organized or conducted for pecuniary profit, and that does not operate a cemetery that is located in a county with a population greater than 600,000 shall deliver the certification, resolution, or copy of proceedings to the office of the register of deeds of the county in which the cemetery is located.

SB55-SSA1-CA1, s. 2852dy Section 2852dy. 157.064 (2) of the statutes is amended to read:

SB55-SSA1-CA1,697,14 157.064 (2) A cemetery or religious association incorporated in this state and having a cemetery in or near a 1st or 2nd class city and any cemetery described under s. 157.065 (3m) (d) may acquire by gift or purchase up to 30 acres of adjoining lands for cemetery purposes, and may pay for it wholly or partly from its cemetery lot burial space sales.

SB55-SSA1-CA1, s. 2852fb Section 2852fb. 157.064 (6) of the statutes is amended to read:

SB55-SSA1-CA1,698,3 157.064 (6) Whenever the majority of the members of a cemetery association, or of a religious association authorized to hold lands for cemetery purposes, present at an annual meeting or special meeting called for such purpose vote to convey all of the cemetery association's or religious association's cemetery property, trust funds and other property used for cemetery purposes to another cemetery association or religious association, the trustees of the association shall transfer the property upon the acceptance of the transfer by the other association by affirmative vote of a majority of its members present at an annual meeting or special meeting called for that purpose. Upon such acceptance, the title to the cemetery property, trust funds and other property of the transferring association vests in the accepting association under the control of the trustees of the accepting association. A conveyance under this subsection is subject to s. 157.08 (2). This subsection does not apply to a religious society organized under ch. 187 cemetery authority.

SB55-SSA1-CA1, s. 2852fd Section 2852fd. 157.065 (1) (b) 4. of the statutes is repealed.

SB55-SSA1-CA1, s. 2852fh Section 2852fh. 157.07 (1) of the statutes is amended to read:

SB55-SSA1-CA1,698,12 157.07 (1) A cemetery authority shall cause to be surveyed and platted by a land surveyor registered in this state those portions of the lands that are from time to time required for burial, into cemetery lots burial spaces, drives, and walks, and record a plat or map of the land in the office of the register of deeds. The plat or map may not be recorded unless laid out and platted to the satisfaction of the county board of the county, and the town board of the town, in which the land is situated, or, if the land is situated within a 1st class city, then only by the common council of that city.

SB55-SSA1-CA1, s. 2852fj Section 2852fj. 157.07 (5) of the statutes is amended to read:

SB55-SSA1-CA1,698,25 157.07 (5) The cemetery authority may vacate or replat any portion of its cemetery upon the filing of a petition with the circuit court describing the portion and setting forth the facts and reasons therefor. The court shall fix a time for hearing and direct publication of a class 3 notice, under ch. 985, and the court shall order a copy of the notice to be mailed to at least one interested person, as to each separate parcel involved, whose post-office address is known or can be ascertained with reasonable diligence, at least 20 days before such hearing. If the court finds that the proposed vacating or replatting is for the best interest of the cemetery authority and that the rights of none to whom cemetery lots burial spaces have been conveyed will be injured, it shall enter an order reciting the jurisdictional facts and its findings and authorizing the vacating or replatting of the lands of the cemetery. The order shall be effective when recorded by the register of deeds.

SB55-SSA1-CA1, s. 2852fL Section 2852fL. 157.07 (6) of the statutes is amended to read:

SB55-SSA1-CA1,699,3 157.07 (6) This section does not apply to a religious society organized under ch. 187 cemetery authority.

SB55-SSA1-CA1, s. 2852fn Section 2852fn. 157.08 (1) of the statutes is amended to read:

SB55-SSA1-CA1,699,11 157.08 (1) After the plat or map is recorded under s. 157.07, the cemetery authority may sell and convey cemetery lots burial spaces. Conveyances shall be signed by the chief officer of the cemetery authority, and by the secretary or clerk of the cemetery authority, if any. Before delivering the conveyance to the grantee, the cemetery authority shall enter on records kept for that purpose, the date and consideration and the name and residence of the grantee. The conveyances may be recorded with the register of deeds.

SB55-SSA1-CA1, s. 2852fp Section 2852fp. 157.08 (2) (a) of the statutes is amended to read:

SB55-SSA1-CA1,699,18 157.08 (2) (a) If a cemetery lot or mausoleum burial space is sold by a cemetery authority and used or intended to be used for the burial of the human remains of the purchaser or the purchaser's family members, the purchaser's interests in the ownership of, title to, or right to use the cemetery lot or mausoleum burial space are not affected or limited by any claims or liens of other persons against the cemetery authority.

SB55-SSA1-CA1, s. 2852fr Section 2852fr. 157.08 (2) (b) of the statutes is amended to read:

SB55-SSA1-CA1,699,22 157.08 (2) (b) 1. Before a cemetery authority sells or encumbers any cemetery land, except for a sale described in par. (a), the cemetery authority shall notify the department in writing.

SB55-SSA1-CA1,700,3 3. If within 60 days after the department is notified of the proposed sale or encumbrance under subd. 1. or 1m. the department notifies the cemetery authority in writing that the department objects to the sale or encumbrance proposed action, the cemetery authority may not sell or encumber the cemetery land take the action unless the department subsequently notifies the cemetery authority in writing that the objection is withdrawn.

SB55-SSA1-CA1,700,9 4. The department may object to a sale or encumbrance an action under subd. 3. only if it determines that the cemetery authority will not be financially solvent or that the rights and interests of owners of cemetery lots and mausoleum burial spaces will not be adequately protected if the sale or encumbrance occurs action is taken. The department shall promulgate rules that establish requirements and procedures for making a determination under this subdivision.

SB55-SSA1-CA1,700,14 5. The department may, before the expiration of the 60-day period under subd. 3., notify the cemetery authority in writing that the department approves of the sale or encumbrance action. Upon receipt of the department's written approval, the cemetery authority may sell or encumber the cemetery land take the action and is released of any liability under this paragraph.

SB55-SSA1-CA1,700,16 6. The department shall make every effort to make determinations under this paragraph in an expeditious manner.

SB55-SSA1-CA1, s. 2852ft Section 2852ft. 157.08 (2) (b) 1m. of the statutes is created to read:

SB55-SSA1-CA1,700,20 157.08 (2) (b) 1m. Before a cemetery authority of a cemetery in a county with a population greater than 600,000 takes any of the following actions, the cemetery authority shall notify the department in writing:

SB55-SSA1-CA1,700,22 a. Transfers ownership or control of 50% or more of the assets or stock of the cemetery.

SB55-SSA1-CA1,700,24 b. Engages in a transaction that results in a person acquiring ownership or control of 50% or more of the stock of the cemetery.

SB55-SSA1-CA1,701,2 c. Transfers responsibility for management or operation of the cemetery authority.

SB55-SSA1-CA1, s. 2852fu Section 2852fu. 157.08 (2) (b) 2. of the statutes is created to read:

SB55-SSA1-CA1,701,5 157.08 (2) (b) 2. The department shall promulgate rules that specify the documentation that must be submitted with a notification under subds. 1. and 1m.

SB55-SSA1-CA1, s. 2852fw Section 2852fw. 157.08 (5) of the statutes is amended to read:

SB55-SSA1-CA1,701,11 157.08 (5) Subsections (1) and (2) (b) do not apply to a religious society organized under ch. 187, cemetery authority and sub. (2) (b) does not apply to a cemetery authority that is not required to be registered under s. 440.91 (1) and, that is not organized or conducted for pecuniary profit, and that does not operate a cemetery that is located in a county with a population greater than 600,000.".

SB55-SSA1-CA1,701,12 1267. Page 957, line 4: delete lines 4 to 20 and substitute:

SB55-SSA1-CA1,701,13 " Section 2852fx. 157.10 (title) of the statutes is amended to read:

SB55-SSA1-CA1,701,14 157.10 (title) Alienation and use of cemetery lots burial spaces.

SB55-SSA1-CA1, s. 2852gb Section 2852gb. 157.10 of the statutes is renumbered 157.10 (1) and amended to read:

SB55-SSA1-CA1,702,2 157.10 (1) While any person is buried in a cemetery lot burial space, the cemetery lot burial space shall be inalienable, without the consent of the cemetery authority, and on the death of the owner, ownership of the cemetery lot burial space shall descend to the owner's heirs; but any one or more of such heirs may convey to any other heir his or her interest in the cemetery lot burial space. No human remains may be buried in a cemetery lot burial space except the human remains of one having an interest in the cemetery lot burial space, or a relative, or the husband or wife of such person, or his or her relative, except by the consent of all persons having an interest in the cemetery lot burial space.

SB55-SSA1-CA1, s. 2852hb Section 2852hb. 157.10 (2) of the statutes is created to read:

SB55-SSA1-CA1,702,7 157.10 (2) The department shall promulgate rules that interpret the requirements of this section and require any person who transfers an interest in a burial space to provide the transferee with a written notice, prepared by the department, that describes the requirements of this section.

SB55-SSA1-CA1, s. 2852jd Section 2852jd. 157.11 (title) of the statutes is amended to read:

SB55-SSA1-CA1,702,10 157.11 (title) Improvement and care of cemetery lots burial spaces and grounds.

SB55-SSA1-CA1, s. 2852jf Section 2852jf. 157.11 (1m) of the statutes is created to read:

SB55-SSA1-CA1,702,15 157.11 (1m) Duty to maintain. A cemetery authority of a cemetery in a county with a population greater than 600,000 shall maintain a cemetery, including burial spaces, grounds, landscaping, roads, parking lots, fences, buildings, and other structures, in a reasonable manner at all times.

SB55-SSA1-CA1, s. 2852jh Section 2852jh. 157.11 (2) of the statutes is amended to read:

SB55-SSA1-CA1,703,5 157.11 (2) Regulations. The cemetery authority may make regulations for management and care of the cemetery. No person may plant, in the cemetery, trees or shrubs, nor erect wooden fences or structures or offensive or dangerous structures or monuments, nor maintain them if planted or erected in violation of the regulations. The cemetery authority may require any person owning or controlling a cemetery lot burial space to do anything necessary to comply with the regulations by giving reasonable personal notice in writing if the person is a resident of the state, otherwise by publishing a class 3 notice, under ch. 985, in the county. If the person fails to comply within 20 days thereafter, the cemetery authority may cause it to be done and recover from the person the expense. The cemetery authority may also impose a forfeiture not exceeding $10 for violation of the regulations posted in 3 conspicuous places in the cemetery, recoverable under ch. 778. Each employee and agent of the cemetery authority shall have constable powers in enforcing the regulations.

SB55-SSA1-CA1, s. 2852jj Section 2852jj. 157.11 (3) of the statutes is amended to read:

SB55-SSA1-CA1,703,13 157.11 (3) Contracts. The cemetery authority may contract with persons who own or are interested in a cemetery lot burial space for its care. The contract shall be in writing, may provide that the cemetery lot burial space shall be forever exempt from taxes, assessments, or charges for its care and the care and preservation of the grounds, shall express the duty of the cemetery authority, shall be recorded in a book kept for that purpose, and shall be effective when the consideration is paid or secured.

SB55-SSA1-CA1, s. 2852jL Section 2852jL. 157.11 (4) of the statutes is amended to read:

SB55-SSA1-CA1,703,22 157.11 (4) Associations of relatives. Persons owning a cemetery lot burial space or having relatives buried in a cemetery may incorporate an association to hold and occupy a previously constituted cemetery, and to preserve and care for the same. Section 157.062 shall apply to the association. Nothing in this subsection shall give rights of burial. A municipality may lease a municipal cemetery to a cemetery association for preservation and may contract to permit the association to use cemetery funds therefor. Such leases and contracts may be revoked at will by the municipal board.

SB55-SSA1-CA1, s. 2852jn Section 2852jn. 157.11 (5) of the statutes is amended to read:

SB55-SSA1-CA1,704,3 157.11 (5) Sum required. The cemetery authority shall annually fix the sum necessary for the care of cemetery lots burial spaces and care and improvement of the cemetery, or to produce a sufficient income for those purposes.

SB55-SSA1-CA1, s. 2852jp Section 2852jp. 157.11 (7) (a) of the statutes is amended to read:

SB55-SSA1-CA1,704,12 157.11 (7) (a) The cemetery authority may annually assess upon the cemetery lots burial spaces amounts not to exceed the amounts reasonably required for actual and necessary costs for cleaning and care of cemetery lots burial spaces and care and improvement of the cemetery. Notice of the assessment, along with a copy of this section, shall be mailed to each owner or person having charge of a cemetery lot burial space, at the owner's or person's last-known post-office address, directing payment to the cemetery authority within 30 days and specifying that such assessments are a personal liability of the owner or person.

SB55-SSA1-CA1, s. 2852jr Section 2852jr. 157.11 (7) (b) of the statutes is amended to read:

SB55-SSA1-CA1,704,17 157.11 (7) (b) The cemetery authority may fix and determine the sum reasonably necessary for the care of the grave or cemetery lot burial space in reasonable and uniform amounts, which amounts shall be subject to the approval of the court, and may collect those amounts as part of the funeral expenses.

SB55-SSA1-CA1, s. 2852jt Section 2852jt. 157.11 (7) (c) of the statutes is amended to read:

SB55-SSA1-CA1,704,21 157.11 (7) (c) Before ordering distribution of the estate of a deceased person, the court shall order paid any assessment under this section, or the sum so fixed for the care of the cemetery lot or grave burial space of the deceased.

SB55-SSA1-CA1, s. 2852jv Section 2852jv. 157.11 (7) (d) of the statutes is amended to read:

SB55-SSA1-CA1,705,7 157.11 (7) (d) When uniform care of a cemetery lot burial space has been given for 2 consecutive years or more, for which assessments are unpaid, after notice as provided in sub. (2), right to burial is forfeited until delinquent assessments are paid. When uniform care has been given for 5 consecutive years or more and the assessments are unpaid, upon like notice, title to all unoccupied parts of the cemetery lot burial space shall pass to the cemetery authority and may be sold, the payment of principal to be deposited into the care fund. Before depositing the payment of principal into the care fund, the cemetery authority may retain an amount necessary to cover the cemetery authority's administrative and other expenses related to the sale, but the amount retained may not exceed 50% of the proceeds.

SB55-SSA1-CA1, s. 2852jx Section 2852jx. 157.11 (8) (title) of the statutes is repealed.

SB55-SSA1-CA1, s. 2852jy Section 2852jy. 157.11 (8) of the statutes is renumbered 157.11 (9) (am) and amended to read:

SB55-SSA1-CA1,705,15 157.11 (9) (am) The A cemetery authority shall take, hold, and use any gifts, or the income and proceeds of any gifts, as may be made in trust or otherwise, for the improvement, maintenance, repair, preservation, or ornamentation of any cemetery lot burial space or structure in the cemetery, according to the terms of the gift and regulations by the cemetery authority.

SB55-SSA1-CA1, s. 2852jz Section 2852jz. 157.11 (9) (title) of the statutes is repealed and recreated to read:

SB55-SSA1-CA1,705,18 157.11 (9) (title) Gifts.

SB55-SSA1-CA1, s. 2852Lb Section 2852Lb. 157.11 (9) (a) of the statutes is renumbered 157.11 (9) (b) and amended to read:

SB55-SSA1-CA1,705,23 157.11 (9) (b) Before a cemetery authority receives a gift, the surety bonds of the cemetery authority shall be increased to cover such amount if it does not then do so. If the bonds are not filed, or the

SB55-SSA1-CA1,706,2 (d) If a cemetery authority fails to do anything required by this subsection, the judge may appoint a trustee, and all property and money so given in the manner described under par. (am) or (c) and evidences of title and securities shall be delivered to the trustee.

SB55-SSA1-CA1, s. 2852Ld Section 2852Ld. 157.11 (9) (c) of the statutes is created to read:

SB55-SSA1-CA1,706,11 157.11 (9) (c) If a cemetery authority of a cemetery in a county with a population greater than 600,000 receives a gift for the improvement, maintenance, repair, preservation, or ornamentation of any burial space or structure in the cemetery, it shall either expend the income and proceeds of the gift or deposit the proceeds into a trust account at a financial institution, as defined in s. 705.01 (3), according to the terms of the gift and regulations of the cemetery authority. A cemetery authority of a cemetery in a county with a population greater than 600,000 that receives a gift shall maintain a gift ledger that accounts for all receipts and disbursements of gifts.

SB55-SSA1-CA1, s. 2852Lf Section 2852Lf. 157.11 (9g) (title) of the statutes is amended to read:

SB55-SSA1-CA1,706,13 157.11 (9g) (title) Care fund for cemetery lots burial spaces.

SB55-SSA1-CA1, s. 2852Lh Section 2852Lh. 157.11 (9g) (a) 1. (intro.) of the statutes is amended to read:

SB55-SSA1-CA1,706,17 157.11 (9g) (a) 1. (intro.) Except as provided in ss. 66.0603 (1) (c) 66.0603 (1m) (c) and 157.19 (5) (b), funds that are received by a cemetery authority for the care of a cemetery lot burial space shall be invested in one or more of the following manners:

SB55-SSA1-CA1, s. 2852Lj Section 2852Lj. 157.11 (9g) (a) 1. c. of the statutes is amended to read:

SB55-SSA1-CA1,707,4 157.11 (9g) (a) 1. c. If not invested as provided in subd. 1. a. or b., otherwise deposited by the cemetery authority in an investment approved by the department if the care funds are segregated and invested separately from all other moneys held by the cemetery authority. A cemetery authority of a cemetery in a county with a population of 600,000 or less may invest funds in the manner described in this subd. 1. c. only if the department approves the investment. A cemetery authority of a cemetery in a county with a population greater than 600,000 may invest funds in the manner described in this subd. 1. c. only if the cemetery authority submits to the department a written statement by an investment advisor licensed under ch. 551, or a broker, as defined in s. 408.102 (1) (c), that the investment is made in accordance with the standards specified in s. 881.01.

SB55-SSA1-CA1, s. 2852LL Section 2852LL. 157.11 (9g) (a) 2. of the statutes is amended to read:

SB55-SSA1-CA1,708,5 157.11 (9g) (a) 2. The manner in which the care funds are invested may not permit the cemetery authority to withdraw the care fund's principal amount. The , but, for a cemetery authority of a cemetery in a county with a population greater than 600,000, may permit the withdrawal of interest, dividends, or capital gains earned during the most recently completed calendar year. For any cemetery authority, the income from the investment of a care fund for the care of cemetery lots burial spaces may be used only to maintain the cemetery lots burial spaces and grounds, except that if the amount of income exceeds the amount necessary to maintain the cemetery lots burial spaces or grounds properly, the excess amount may be used to maintain any other portion of the cemetery, including mausoleums. If the care funds are deposited with a city or county, or previously deposited with a village, there shall be paid to the cemetery authority annually interest on funds so deposited of not less than 2% per year. The governing body of any city or county, or any village or town in the case of previous deposits, may determine to return all or a part of any funds deposited by a cemetery authority, and that cemetery authority shall accept the returned funds within 30 days after receiving written notice of that action. If the cemetery authority is dissolved or becomes inoperative, the county or city shall use the interest on the funds for the care and upkeep of the cemetery. Deposit shall be made and the income paid over from time to time, not less frequently than once each year, and receipts in triplicate shall be given, one filed with the county clerk, one with the cemetery authority and one given to the person making the deposit. Deposits shall be in the amount of $5 or a multiple thereof. Records and receipts shall specify the cemetery lot burial space for the care of which the deposit is made. Reports of money received for care and of money and property received as gifts shall be made annually as provided in s. 157.62 (2).

SB55-SSA1-CA1, s. 2852Ln Section 2852Ln. 157.11 (9g) (c) of the statutes is amended to read:

SB55-SSA1-CA1,708,13 157.11 (9g) (c) Except as provided in sub. (11), any cemetery authority that sells a cemetery lot, lawn crypt, or columbarium space on or after November 1, 1991 the effective date of this paragraph .... [revisor inserts date], shall deposit 15% of each payment of principal into a care fund under par. (a) within 30 days after the last day of the month in which the payment is received, except as provided in sub. (7) (d) and s. 157.115 (2) (f). The total amount deposited must equal 15% of the total amount of all payments of principal that have been received, but not less than $25.

SB55-SSA1-CA1, s. 2852Lp Section 2852Lp. 157.11 (10) of the statutes is amended to read:

SB55-SSA1-CA1,708,17 157.11 (10) Exemption for religious societies cemetery authorities. Subsections (1) to (9), (9g) (a) and (b), (9m) and (9r) do not apply, but sub. (9g) (c) does apply, to a religious society organized under ch. 187 cemetery authority.

SB55-SSA1-CA1, s. 2852Lt Section 2852Lt. 157.11 (11) of the statutes is amended to read:

SB55-SSA1-CA1,708,22 157.11 (11) Exemption for certain nonprofit cemeteries. Subsection (9g) does not apply to a cemetery authority that is not required to be registered under s. 440.91 (1) and, that is not organized or conducted for pecuniary profit, and that does not operate a cemetery in a county with a population that is greater than 600,000.

SB55-SSA1-CA1, s. 2852ob Section 2852ob. 157.115 (title) of the statutes is amended to read:

SB55-SSA1-CA1,708,25 157.115 (title) Abandonment of cemeteries and cemetery lots burial spaces.

SB55-SSA1-CA1, s. 2852obm Section 2852obm. 157.115 (1) (title) of the statutes is amended to read:

SB55-SSA1-CA1,709,2 157.115 (1) (title) Abandonment of cemeteries: all counties.

SB55-SSA1-CA1, s. 2852oc Section 2852oc. 157.115 (1) (a) of the statutes is renumbered 157.115 (1) (ar).

SB55-SSA1-CA1, s. 2852od Section 2852od. 157.115 (1) (ag) of the statutes is created to read:

SB55-SSA1-CA1,709,5 157.115 (1) (ag) This subsection applies to cemeteries in any county.