SB55-SSA1-CA1,704,1714 157.11 (7) (b) The cemetery authority may fix and determine the sum
15reasonably necessary for the care of the grave or cemetery lot burial space in
16reasonable and uniform amounts, which amounts shall be subject to the approval of
17the court, and may collect those amounts as part of the funeral expenses.
SB55-SSA1-CA1, s. 2852jt 18Section 2852jt. 157.11 (7) (c) of the statutes is amended to read:
SB55-SSA1-CA1,704,2119 157.11 (7) (c) Before ordering distribution of the estate of a deceased person,
20the court shall order paid any assessment under this section, or the sum so fixed for
21the care of the cemetery lot or grave burial space of the deceased.
SB55-SSA1-CA1, s. 2852jv 22Section 2852jv. 157.11 (7) (d) of the statutes is amended to read:
SB55-SSA1-CA1,705,723 157.11 (7) (d) When uniform care of a cemetery lot burial space has been given
24for 2 consecutive years or more, for which assessments are unpaid, after notice as
25provided in sub. (2), right to burial is forfeited until delinquent assessments are paid.

1When uniform care has been given for 5 consecutive years or more and the
2assessments are unpaid, upon like notice, title to all unoccupied parts of the cemetery
3lot
burial space shall pass to the cemetery authority and may be sold, the payment
4of principal to be deposited into the care fund. Before depositing the payment of
5principal into the care fund, the cemetery authority may retain an amount necessary
6to cover the cemetery authority's administrative and other expenses related to the
7sale, but the amount retained may not exceed 50% of the proceeds.
SB55-SSA1-CA1, s. 2852jx 8Section 2852jx. 157.11 (8) (title) of the statutes is repealed.
SB55-SSA1-CA1, s. 2852jy 9Section 2852jy. 157.11 (8) of the statutes is renumbered 157.11 (9) (am) and
10amended to read:
SB55-SSA1-CA1,705,1511 157.11 (9) (am) The A cemetery authority shall take, hold, and use any gifts,
12or the income and proceeds of any gifts, as may be made in trust or otherwise, for the
13improvement, maintenance, repair, preservation, or ornamentation of any cemetery
14lot
burial space or structure in the cemetery, according to the terms of the gift and
15regulations by the cemetery authority.
SB55-SSA1-CA1, s. 2852jz 16Section 2852jz. 157.11 (9) (title) of the statutes is repealed and recreated to
17read:
SB55-SSA1-CA1,705,1818 157.11 (9) (title) Gifts.
SB55-SSA1-CA1, s. 2852Lb 19Section 2852Lb. 157.11 (9) (a) of the statutes is renumbered 157.11 (9) (b) and
20amended to read:
SB55-SSA1-CA1,705,2321 157.11 (9) (b) Before a cemetery authority receives a gift, the surety bonds of
22the cemetery authority shall be increased to cover such amount if it does not then do
23so. If the bonds are not filed, or the
SB55-SSA1-CA1,706,2 24(d) If a cemetery authority fails to do anything required by this subsection, the
25judge may appoint a trustee, and all property and money so given in the manner

1described under par. (am) or (c)
and evidences of title and securities shall be delivered
2to the trustee.
SB55-SSA1-CA1, s. 2852Ld 3Section 2852Ld. 157.11 (9) (c) of the statutes is created to read:
SB55-SSA1-CA1,706,114 157.11 (9) (c) If a cemetery authority of a cemetery in a county with a population
5greater than 600,000 receives a gift for the improvement, maintenance, repair,
6preservation, or ornamentation of any burial space or structure in the cemetery, it
7shall either expend the income and proceeds of the gift or deposit the proceeds into
8a trust account at a financial institution, as defined in s. 705.01 (3), according to the
9terms of the gift and regulations of the cemetery authority. A cemetery authority of
10a cemetery in a county with a population greater than 600,000 that receives a gift
11shall maintain a gift ledger that accounts for all receipts and disbursements of gifts.
SB55-SSA1-CA1, s. 2852Lf 12Section 2852Lf. 157.11 (9g) (title) of the statutes is amended to read:
SB55-SSA1-CA1,706,1313 157.11 (9g) (title) Care fund for cemetery lots burial spaces.
SB55-SSA1-CA1, s. 2852Lh 14Section 2852Lh. 157.11 (9g) (a) 1. (intro.) of the statutes is amended to read:
SB55-SSA1-CA1,706,1715 157.11 (9g) (a) 1. (intro.) Except as provided in ss. 66.0603 (1) (c) 66.0603 (1m)
16(c)
and 157.19 (5) (b), funds that are received by a cemetery authority for the care of
17a cemetery lot burial space shall be invested in one or more of the following manners:
SB55-SSA1-CA1, s. 2852Lj 18Section 2852Lj. 157.11 (9g) (a) 1. c. of the statutes is amended to read:
SB55-SSA1-CA1,707,419 157.11 (9g) (a) 1. c. If not invested as provided in subd. 1. a. or b., otherwise
20deposited by the cemetery authority in an investment approved by the department
21if the care funds are segregated and invested separately from all other moneys held
22by the cemetery authority. A cemetery authority of a cemetery in a county with a
23population of 600,000 or less may invest funds in the manner described in this subd.
241. c. only if the department approves the investment. A cemetery authority of a
25cemetery in a county with a population greater than 600,000 may invest funds in the

1manner described in this subd. 1. c. only if the cemetery authority submits to the
2department a written statement by an investment advisor licensed under ch. 551, or
3a broker, as defined in s. 408.102 (1) (c), that the investment is made in accordance
4with the standards specified in s. 881.01.
SB55-SSA1-CA1, s. 2852LL 5Section 2852LL. 157.11 (9g) (a) 2. of the statutes is amended to read:
SB55-SSA1-CA1,708,56 157.11 (9g) (a) 2. The manner in which the care funds are invested may not
7permit the cemetery authority to withdraw the care fund's principal amount. The
8, but, for a cemetery authority of a cemetery in a county with a population greater
9than 600,000, may permit the withdrawal of interest, dividends, or capital gains
10earned during the most recently completed calendar year. For any cemetery
11authority, the
income from the investment of a care fund for the care of cemetery lots
12burial spaces may be used only to maintain the cemetery lots burial spaces and
13grounds, except that if the amount of income exceeds the amount necessary to
14maintain the cemetery lots burial spaces or grounds properly, the excess amount may
15be used to maintain any other portion of the cemetery, including mausoleums. If the
16care funds are deposited with a city or county, or previously deposited with a village,
17there shall be paid to the cemetery authority annually interest on funds so deposited
18of not less than 2% per year. The governing body of any city or county, or any village
19or town in the case of previous deposits, may determine to return all or a part of any
20funds deposited by a cemetery authority, and that cemetery authority shall accept
21the returned funds within 30 days after receiving written notice of that action. If the
22cemetery authority is dissolved or becomes inoperative, the county or city shall use
23the interest on the funds for the care and upkeep of the cemetery. Deposit shall be
24made and the income paid over from time to time, not less frequently than once each
25year, and receipts in triplicate shall be given, one filed with the county clerk, one with

1the cemetery authority and one given to the person making the deposit. Deposits
2shall be in the amount of $5 or a multiple thereof. Records and receipts shall specify
3the cemetery lot burial space for the care of which the deposit is made. Reports of
4money received for care and of money and property received as gifts shall be made
5annually as provided in s. 157.62 (2).
SB55-SSA1-CA1, s. 2852Ln 6Section 2852Ln. 157.11 (9g) (c) of the statutes is amended to read:
SB55-SSA1-CA1,708,137 157.11 (9g) (c) Except as provided in sub. (11), any cemetery authority that sells
8a cemetery lot, lawn crypt, or columbarium space on or after November 1, 1991 the
9effective date of this paragraph .... [revisor inserts date]
, shall deposit 15% of each
10payment of principal into a care fund under par. (a) within 30 days after the last day
11of the month in which the payment is received, except as provided in sub. (7) (d) and
12s. 157.115 (2) (f). The total amount deposited must equal 15% of the total amount of
13all payments of principal that have been received, but not less than $25.
SB55-SSA1-CA1, s. 2852Lp 14Section 2852Lp. 157.11 (10) of the statutes is amended to read:
SB55-SSA1-CA1,708,1715 157.11 (10) Exemption for religious societies cemetery authorities.
16Subsections (1) to (9), (9g) (a) and (b), (9m) and (9r) do not apply, but sub. (9g) (c) does
17apply, to a religious society organized under ch. 187 cemetery authority.
SB55-SSA1-CA1, s. 2852Lt 18Section 2852Lt. 157.11 (11) of the statutes is amended to read:
SB55-SSA1-CA1,708,2219 157.11 (11) Exemption for certain nonprofit cemeteries. Subsection (9g) does
20not apply to a cemetery authority that is not required to be registered under s. 440.91
21(1) and, that is not organized or conducted for pecuniary profit, and that does not
22operate a cemetery in a county with a population that is greater than 600,000
.
SB55-SSA1-CA1, s. 2852ob 23Section 2852ob. 157.115 (title) of the statutes is amended to read:
SB55-SSA1-CA1,708,25 24157.115 (title) Abandonment of cemeteries and cemetery lots burial
25spaces
.
SB55-SSA1-CA1, s. 2852obm
1Section 2852obm. 157.115 (1) (title) of the statutes is amended to read:
SB55-SSA1-CA1,709,22 157.115 (1) (title) Abandonment of cemeteries: all counties.
SB55-SSA1-CA1, s. 2852oc 3Section 2852oc. 157.115 (1) (a) of the statutes is renumbered 157.115 (1) (ar).
SB55-SSA1-CA1, s. 2852od 4Section 2852od. 157.115 (1) (ag) of the statutes is created to read:
SB55-SSA1-CA1,709,55 157.115 (1) (ag) This subsection applies to cemeteries in any county.
SB55-SSA1-CA1, s. 2852oh 6Section 2852oh. 157.115 (1) (b) and (c) of the statutes are renumbered 157.115
7(1g) (b) and (c).
SB55-SSA1-CA1, s. 2852of 8Section 2852of. 157.115 (1g) (title) of the statutes is created to read:
SB55-SSA1-CA1,709,99 157.115 (1g) (title) Abandonment of cemeteries; nonpopulous counties.
SB55-SSA1-CA1, s. 2852og 10Section 2852og. 157.115 (1g) (a) of the statutes is created to read:
SB55-SSA1-CA1,709,1211 157.115 (1g) (a) This subsection applies to cemeteries in counties with a
12population that is 600,000 or less.
SB55-SSA1-CA1, s. 2852oj 13Section 2852oj. 157.115 (1r) of the statutes is created to read:
SB55-SSA1-CA1,709,1514 157.115 (1r) Abandonment of cemeteries; populous counties. (a) This
15subsection applies to cemeteries in counties with a population greater than 600,000.
SB55-SSA1-CA1,710,216 (b) If a municipality in which a cemetery is located determines that the
17cemetery authority has failed to care for the cemetery for a period of 6 months or
18more, the municipality shall notify the cemetery authority that it has 90 days to
19correct the failure. Upon a showing of good cause, the municipality may grant the
20cemetery authority one 90-day extension to correct the failure. If the municipality
21finds that the cemetery authority has failed to correct the failure within the deadline
22specified in the notice or extension, the municipality may, after a public hearing, take
23control of the cemetery, manage and care for the cemetery, collect and manage all
24trust funds connected with the cemetery other than trust funds received by a will,
25or take any other action necessary to provide for the care of the cemetery. The

1municipality may collect from the cemetery authority any costs incurred by the
2municipality in exercising its authority under this paragraph.
SB55-SSA1-CA1, s. 2852ok 3Section 2852ok. 157.115 (1t) of the statutes is created to read:
SB55-SSA1-CA1,710,94 157.115 (1t) Injunction. Upon application by the department, a court may
5enjoin a person from acquiring ownership or control of a cemetery in a county with
6a population greater than 600,000 if the person has abandoned another cemetery
7anywhere in this state, or has owned or operated another cemetery anywhere in this
8state that is subsequently controlled by a municipality under sub. (1g) (b) or (c) or
9(1r) (b).
SB55-SSA1-CA1, s. 2852oL 10Section 2852oL. 157.115 (2) (title) of the statutes is amended to read:
SB55-SSA1-CA1,710,1111 157.115 (2) (title) Abandonment of cemetery lots burial spaces.
SB55-SSA1-CA1, s. 2852on 12Section 2852on. 157.115 (2) (a) 1. (intro.) of the statutes is amended to read:
SB55-SSA1-CA1,710,1913 157.115 (2) (a) 1. (intro.) "Abandoned lot space" means one or more graves of
14a cemetery lot
burial spaces that is are not owned by the cemetery authority of the
15cemetery in which the cemetery lot is burial spaces are located if those graves burial
16spaces
have not been used for the burial of human remains and if, according to the
17records of the cemetery authority, all of the following apply during the 50-year period
18immediately preceding the date on which the notice requirement under par. (c) is
19satisfied:
SB55-SSA1-CA1, s. 2852op 20Section 2852op. 157.115 (2) (a) 1. a. of the statutes is amended to read:
SB55-SSA1-CA1,710,2221 157.115 (2) (a) 1. a. No owner has transferred any ownership interest in the
22cemetery lot burial space to any other person.
SB55-SSA1-CA1, s. 2852or 23Section 2852or. 157.115 (2) (a) 1. b. of the statutes is amended to read:
SB55-SSA1-CA1,710,2524 157.115 (2) (a) 1. b. No owner has purchased or sold another cemetery lot or a
25mausoleum
burial space in the cemetery.
SB55-SSA1-CA1, s. 2852ot
1Section 2852ot. 157.115 (2) (a) 1. c. of the statutes is amended to read:
SB55-SSA1-CA1,711,42 157.115 (2) (a) 1. c. No other grave in that cemetery lot burial space or adjoining
3cemetery lot or
adjoining mausoleum burial space that is owned or partially owned
4by an owner has been used for the burial of human remains.
SB55-SSA1-CA1, s. 2852ov 5Section 2852ov. 157.115 (2) (a) 1. d. of the statutes is amended to read:
SB55-SSA1-CA1,711,76 157.115 (2) (a) 1. d. No grave marker, monument, or other memorial has been
7installed on the cemetery lot burial space.
SB55-SSA1-CA1, s. 2852ox 8Section 2852ox. 157.115 (2) (a) 1. e. of the statutes is amended to read:
SB55-SSA1-CA1,711,119 157.115 (2) (a) 1. e. No grave marker, monument, or other memorial has been
10installed on any other cemetery lot burial space, in the same cemetery, that is owned
11or partially owned by an owner.
SB55-SSA1-CA1, s. 2852oz 12Section 2852oz. 157.115 (2) (a) 1. g. of the statutes is amended to read:
SB55-SSA1-CA1,711,1613 157.115 (2) (a) 1. g. The cemetery authority has not been contacted by an owner
14or assignee or received any other notice or evidence to suggest that an owner or
15assignee intends to use the cemetery lot burial space for a future burial of human
16remains.
SB55-SSA1-CA1, s. 2852pb 17Section 2852pb. 157.115 (2) (a) 2. of the statutes is amended to read:
SB55-SSA1-CA1,711,2118 157.115 (2) (a) 2. "Assignee" means a person who has been assigned in the
19deceased owner's will or in any other legally binding written agreement, or who is
20entitled to receive under ch. 852, an ownership interest in the abandoned cemetery
21lot
space.
SB55-SSA1-CA1, s. 2852pd 22Section 2852pd. 157.115 (2) (a) 3. of the statutes is amended to read:
SB55-SSA1-CA1,711,2523 157.115 (2) (a) 3. "Owner" means a person who, according to the records of the
24cemetery authority of the cemetery in which an abandoned cemetery lot space is
25located, owns or partially owns the abandoned cemetery lot space.
SB55-SSA1-CA1, s. 2852pf
1Section 2852pf. 157.115 (2) (b) of the statutes is amended to read:
SB55-SSA1-CA1,712,42 157.115 (2) (b) No cemetery authority may resell an abandoned cemetery lot
3space unless the cemetery authority complies with the requirements in this
4subsection or the abandoned space is sold by a trustee under s. 157.117.
SB55-SSA1-CA1, s. 2852ph 5Section 2852ph. 157.115 (2) (c) of the statutes is amended to read:
SB55-SSA1-CA1,712,126 157.115 (2) (c) The cemetery authority shall mail to each owner, at each owner's
7last-known address, a notice of the cemetery authority's intent to resell the
8abandoned cemetery lot space as provided in this subsection. If an owner is buried
9in the cemetery in which the abandoned cemetery lot space is located or if the
10cemetery authority has any other evidence that reasonably supports a
11determination by the cemetery authority that the owner is deceased, no notice is
12required under this paragraph.
SB55-SSA1-CA1, s. 2852pj 13Section 2852pj. 157.115 (2) (d) (intro.) of the statutes is amended to read:
SB55-SSA1-CA1,712,1914 157.115 (2) (d) (intro.) If no notice is required under par. (c) or if, within 60 days
15after notice is mailed under par. (c), no owner or assignee contacts the cemetery
16authority to express an intent to use the abandoned cemetery lot space for a future
17burial of human remains, the cemetery authority shall publish in a newspaper of
18general circulation in the county in which the abandoned lot space is located, a class
193 notice under ch. 985 that includes all of the following:
SB55-SSA1-CA1, s. 2852pL 20Section 2852pL. 157.115 (2) (d) 1. of the statutes is amended to read:
SB55-SSA1-CA1,712,2121 157.115 (2) (d) 1. The location of the abandoned lot space.
SB55-SSA1-CA1, s. 2852pn 22Section 2852pn. 157.115 (2) (d) 3. of the statutes is amended to read:
SB55-SSA1-CA1,712,2523 157.115 (2) (d) 3. A statement that, unless an owner or assignee contacts the
24cemetery authority within the period specified in par. (e), the cemetery authority
25intends to resell the abandoned lot space as provided in this subsection.
SB55-SSA1-CA1, s. 2852pp
1Section 2852pp. 157.115 (2) (e) of the statutes is amended to read:
SB55-SSA1-CA1,713,82 157.115 (2) (e) If within 60 days after notice is published under par. (c) no owner
3or assignee contacts the cemetery authority to express an intent to use the
4abandoned lot space for a future burial of human remains, the cemetery authority
5shall bring an action in the circuit court of the county in which the abandoned lot
6space is located for a judgment that the cemetery lot burial space is an abandoned
7lot space and an order transferring ownership of the abandoned lot space to the
8cemetery authority.
SB55-SSA1-CA1, s. 2852pr 9Section 2852pr. 157.115 (2) (f) of the statutes is amended to read:
SB55-SSA1-CA1,713,1810 157.115 (2) (f) If within one year after the circuit court enters a judgment and
11order under par. (e) no owner or assignee contacts the cemetery authority to express
12an intent to use the abandoned lot space for a future burial of human remains, the
13cemetery authority may resell the abandoned lot space, except as provided in par. (g).
14The payment of principal shall be deposited into the care fund. Before depositing the
15payment of principal into the care fund, the cemetery authority may retain an
16amount necessary to cover the cemetery authority's administrative and other
17expenses related to the sale, but the amount retained may not exceed 50% of the
18proceeds.
SB55-SSA1-CA1, s. 2852pt 19Section 2852pt. 157.115 (2) (g) of the statutes is amended to read:
SB55-SSA1-CA1,713,2520 157.115 (2) (g) If at any time before an abandoned lot space is resold under par.
21(f) an owner or assignee contacts the cemetery authority to express an intent to use
22the abandoned lot space for a future burial of human remains, the authority may not
23resell the abandoned lot space, and ownership of the abandoned lot space shall be
24transferred to the owner or assignee. The cemetery authority shall pay all costs of
25transferring ownership under this paragraph.
SB55-SSA1-CA1, s. 2852pv
1Section 2852pv. 157.115 (2) (h) of the statutes is amended to read:
SB55-SSA1-CA1,714,52 157.115 (2) (h) Nothing in this subsection prohibits a cemetery authority from
3seeking the authority to resell more than one abandoned lot space by publishing a
4single class 3 notice under par. (d) or bringing a single action under par. (e) that
5applies to all of the abandoned lots spaces for which such authority is sought.
SB55-SSA1-CA1, s. 2852px 6Section 2852px. 157.117 of the statutes is created to read:
SB55-SSA1-CA1,714,8 7157.117 Trustees for certain cemeteries and mausoleums. (1)
8Definitions.
In this section:
SB55-SSA1-CA1,714,169 (a) "Cemetery" means a cemetery in a county with a population greater than
10600,000, but does not include a cemetery the ownership, control, or management of
11which has been assumed by a municipality. For purposes of this paragraph, a
12municipality is considered to have assumed the ownership, control, or management
13of a cemetery only if the municipality has adopted a resolution or enacted an
14ordinance that has the effect of assuming ownership, control, or management of the
15cemetery. "Cemetery" also does not include a cemetery owned and operated by a
16religious cemetery authority.
SB55-SSA1-CA1,714,1717 (b) "Local governmental unit" means a municipality or county.
SB55-SSA1-CA1,714,1918 (c) "Mausoleum" does not include a mausoleum owned and operated by a
19religious cemetery authority.
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