SB55-SSA1-SA2, s. 2852jv 9Section 2852jv. 157.11 (7) (d) of the statutes is amended to read:
SB55-SSA1-SA2,441,1910 157.11 (7) (d) When uniform care of a cemetery lot burial space has been given
11for 2 consecutive years or more, for which assessments are unpaid, after notice as
12provided in sub. (2), right to burial is forfeited until delinquent assessments are paid.
13When uniform care has been given for 5 consecutive years or more and the
14assessments are unpaid, upon like notice, title to all unoccupied parts of the cemetery
15lot
burial space shall pass to the cemetery authority and may be sold, the payment
16of principal to be deposited into the care fund. Before depositing the payment of
17principal into the care fund, the cemetery authority may retain an amount necessary
18to cover the cemetery authority's administrative and other expenses related to the
19sale, but the amount retained may not exceed 50% of the proceeds.
SB55-SSA1-SA2, s. 2852jx 20Section 2852jx. 157.11 (8) of the statutes is repealed.
SB55-SSA1-SA2, s. 2852jz 21Section 2852jz. 157.11 (9) (title) of the statutes is repealed and recreated to
22read:
SB55-SSA1-SA2,441,2323 157.11 (9) (title) Gifts.
SB55-SSA1-SA2, s. 2852Lb 24Section 2852Lb. 157.11 (9) (a) of the statutes is renumbered 157.11 (9) (b) and
25amended to read:
SB55-SSA1-SA2,442,6
1157.11 (9) (b) Before a cemetery authority receives a gift, the surety bonds of
2the cemetery authority shall be increased to cover such amount if it does not then do
3so. If the bonds are not filed, or the
If a cemetery authority fails to do anything
4required by this subsection, the judge may appoint a trustee, and all property and
5money so given in the manner described under par. (am) and evidences of title and
6securities shall be delivered to the trustee.
SB55-SSA1-SA2, s. 2852Ld 7Section 2852Ld. 157.11 (9) (am) of the statutes is created to read:
SB55-SSA1-SA2,442,148 157.11 (9) (am) If a cemetery authority receives a gift for the improvement,
9maintenance, repair, preservation, or ornamentation of any burial space or structure
10in the cemetery, it shall either expend the income and proceeds of the gift or deposit
11the proceeds into a trust account at a financial institution, as defined in s. 705.01 (3),
12according to the terms of the gift and regulations of the cemetery authority. A
13cemetery authority that receives a gift shall maintain a gift ledger that accounts for
14all receipts and disbursements of gifts.
SB55-SSA1-SA2, s. 2852Lf 15Section 2852Lf. 157.11 (9g) (title) of the statutes is amended to read:
SB55-SSA1-SA2,442,1616 157.11 (9g) (title) Care fund for cemetery lots burial spaces.
SB55-SSA1-SA2, s. 2852Lh 17Section 2852Lh. 157.11 (9g) (a) 1. (intro.) of the statutes is amended to read:
SB55-SSA1-SA2,442,2018 157.11 (9g) (a) 1. (intro.) Except as provided in ss. 66.0603 (1) (c) 66.0603 (1m)
19(c)
and 157.19 (5) (b), funds that are received by a cemetery authority for the care of
20a cemetery lot burial space shall be invested in one or more of the following manners:
SB55-SSA1-SA2, s. 2852Lj 21Section 2852Lj. 157.11 (9g) (a) 1. c. of the statutes is amended to read:
SB55-SSA1-SA2,443,322 157.11 (9g) (a) 1. c. If not invested as provided in subd. 1. a. or b., otherwise
23deposited by the cemetery authority in an investment approved by the department
24if the care funds are segregated and invested separately from all other moneys held
25by the cemetery authority and if the cemetery authority submits to the department

1a written statement by an investment advisor licensed under ch. 551, or a broker, as
2defined in s. 408.102 (1) (c), that the investment is made in accordance with the
3standards specified in s. 881.01
.
SB55-SSA1-SA2, s. 2852LL 4Section 2852LL. 157.11 (9g) (a) 2. of the statutes is amended to read:
SB55-SSA1-SA2,444,35 157.11 (9g) (a) 2. The manner in which the care funds are invested may not
6permit the cemetery authority to withdraw the care fund's principal amount, but
7may permit the withdrawal of interest, dividends, or capital gains earned during the
8most recently completed calendar year
. The income from the investment of a care
9fund for the care of cemetery lots burial spaces may be used only to maintain the
10cemetery lots burial spaces and grounds, except that if the amount of income exceeds
11the amount necessary to maintain the cemetery lots burial spaces or grounds
12properly, the excess amount may be used to maintain any other portion of the
13cemetery, including mausoleums. If the care funds are deposited with a city or
14county, or previously deposited with a village, there shall be paid to the cemetery
15authority annually interest on funds so deposited of not less than 2% per year. The
16governing body of any city or county, or any village or town in the case of previous
17deposits, may determine to return all or a part of any funds deposited by a cemetery
18authority, and that cemetery authority shall accept the returned funds within 30
19days after receiving written notice of that action. If the cemetery authority is
20dissolved or becomes inoperative, the county or city shall use the interest on the
21funds for the care and upkeep of the cemetery. Deposit shall be made and the income
22paid over from time to time, not less frequently than once each year, and receipts in
23triplicate shall be given, one filed with the county clerk, one with the cemetery
24authority and one given to the person making the deposit. Deposits shall be in the
25amount of $5 or a multiple thereof. Records and receipts shall specify the cemetery

1lot
burial space for the care of which the deposit is made. Reports of money received
2for care and of money and property received as gifts shall be made annually as
3provided in s. 157.62 (2).
SB55-SSA1-SA2, s. 2852Ln 4Section 2852Ln. 157.11 (9g) (c) of the statutes is amended to read:
SB55-SSA1-SA2,444,115 157.11 (9g) (c) Except as provided in sub. (11), any Any cemetery authority that
6sells a cemetery lot, lawn crypt, or columbarium space on or after November 1, 1991
7the effective date of this paragraph .... [revisor inserts date], shall deposit 15% of each
8payment of principal into a care fund under par. (a) within 30 days after the last day
9of the month in which the payment is received, except as provided in sub. (7) (d) and
10s. 157.115 (2) (f). The total amount deposited must equal 15% of the total amount of
11all payments of principal that have been received, but not less than $25.
SB55-SSA1-SA2, s. 2852Lp 12Section 2852Lp. 157.11 (10) of the statutes is amended to read:
SB55-SSA1-SA2,444,1513 157.11 (10) Exemption for religious societies cemetery authorities.
14Subsections (1) to (9), (9g) (a) and (b), (9m) and (9r) do not apply, but sub. (9g) (c) does
15apply, to a religious society organized under ch. 187 cemetery authority.
SB55-SSA1-SA2, s. 2852Lr 16Section 2852Lr. 157.11 (11) of the statutes is repealed.
SB55-SSA1-SA2, s. 2852ob 17Section 2852ob. 157.115 (title) of the statutes is amended to read:
SB55-SSA1-SA2,444,19 18157.115 (title) Abandonment of cemeteries and cemetery lots burial
19spaces
.
SB55-SSA1-SA2, s. 2852od 20Section 2852od. 157.115 (1) (b) 1. of the statutes is renumbered 157.115 (1)
21(b) and amended to read:
SB55-SSA1-SA2,445,922 157.115 (1) (b) When a If a municipality in which a cemetery is located
23determines that the
cemetery authority fails has failed to care for the cemetery for
24a period of one or more years 6 months or more, the municipality in which the
25cemetery is located
shall notify the cemetery authority that it has 90 days to correct

1the failure. Upon a showing of good cause, the municipality may grant the cemetery
2authority one 90-day extension to correct the failure. If the municipality finds that
3the cemetery authority has failed to correct the failure within the deadline specified
4in the notice or extension, the municipality
may, after a public hearing, take control
5of the cemetery, manage and care for the cemetery and , collect and manage all trust
6funds connected with the cemetery other than trust funds received by a will, or take
7any other action necessary to provide for the care of the cemetery. The municipality
8may collect from the cemetery authority any costs incurred by the municipality in
9exercising its authority under this paragraph
.
SB55-SSA1-SA2, s. 2852of 10Section 2852of. 157.115 (1) (b) 2. of the statutes is repealed.
SB55-SSA1-SA2, s. 2852oh 11Section 2852oh. 157.115 (1) (c) of the statutes is repealed.
SB55-SSA1-SA2, s. 2852oj 12Section 2852oj. 157.115 (1) (d) of the statutes is created to read:
SB55-SSA1-SA2,445,1613 157.115 (1) (d) Upon application by the department, a court may enjoin a
14person from acquiring ownership or control of a cemetery if the person has
15abandoned another cemetery, or has owned or operated another cemetery that is
16subsequently controlled by a municipality under par. (b).
SB55-SSA1-SA2, s. 2852oL 17Section 2852oL. 157.115 (2) (title) of the statutes is amended to read:
SB55-SSA1-SA2,445,1818 157.115 (2) (title) Abandonment of cemetery lots burial spaces.
SB55-SSA1-SA2, s. 2852on 19Section 2852on. 157.115 (2) (a) 1. (intro.) of the statutes is amended to read:
SB55-SSA1-SA2,446,220 157.115 (2) (a) 1. (intro.) "Abandoned lot space" means one or more graves of
21a cemetery lot
burial spaces that is are not owned by the cemetery authority of the
22cemetery in which the cemetery lot is burial spaces are located if those graves burial
23spaces
have not been used for the burial of human remains and if, according to the
24records of the cemetery authority, all of the following apply during the 50-year period

1immediately preceding the date on which the notice requirement under par. (c) is
2satisfied:
SB55-SSA1-SA2, s. 2852op 3Section 2852op. 157.115 (2) (a) 1. a. of the statutes is amended to read:
SB55-SSA1-SA2,446,54 157.115 (2) (a) 1. a. No owner has transferred any ownership interest in the
5cemetery lot burial space to any other person.
SB55-SSA1-SA2, s. 2852or 6Section 2852or. 157.115 (2) (a) 1. b. of the statutes is amended to read:
SB55-SSA1-SA2,446,87 157.115 (2) (a) 1. b. No owner has purchased or sold another cemetery lot or a
8mausoleum
burial space in the cemetery.
SB55-SSA1-SA2, s. 2852ot 9Section 2852ot. 157.115 (2) (a) 1. c. of the statutes is amended to read:
SB55-SSA1-SA2,446,1210 157.115 (2) (a) 1. c. No other grave in that cemetery lot burial space or adjoining
11cemetery lot or
adjoining mausoleum burial space that is owned or partially owned
12by an owner has been used for the burial of human remains.
SB55-SSA1-SA2, s. 2852ov 13Section 2852ov. 157.115 (2) (a) 1. d. of the statutes is amended to read:
SB55-SSA1-SA2,446,1514 157.115 (2) (a) 1. d. No grave marker, monument, or other memorial has been
15installed on the cemetery lot burial space.
SB55-SSA1-SA2, s. 2852ox 16Section 2852ox. 157.115 (2) (a) 1. e. of the statutes is amended to read:
SB55-SSA1-SA2,446,1917 157.115 (2) (a) 1. e. No grave marker, monument, or other memorial has been
18installed on any other cemetery lot burial space, in the same cemetery, that is owned
19or partially owned by an owner.
SB55-SSA1-SA2, s. 2852oz 20Section 2852oz. 157.115 (2) (a) 1. g. of the statutes is amended to read:
SB55-SSA1-SA2,446,2421 157.115 (2) (a) 1. g. The cemetery authority has not been contacted by an owner
22or assignee or received any other notice or evidence to suggest that an owner or
23assignee intends to use the cemetery lot burial space for a future burial of human
24remains.
SB55-SSA1-SA2, s. 2852pb 25Section 2852pb. 157.115 (2) (a) 2. of the statutes is amended to read:
SB55-SSA1-SA2,447,4
1157.115 (2) (a) 2. "Assignee" means a person who has been assigned in the
2deceased owner's will or in any other legally binding written agreement, or who is
3entitled to receive under ch. 852, an ownership interest in the abandoned cemetery
4lot
space.
SB55-SSA1-SA2, s. 2852pd 5Section 2852pd. 157.115 (2) (a) 3. of the statutes is amended to read:
SB55-SSA1-SA2,447,86 157.115 (2) (a) 3. "Owner" means a person who, according to the records of the
7cemetery authority of the cemetery in which an abandoned cemetery lot space is
8located, owns or partially owns the abandoned cemetery lot space.
SB55-SSA1-SA2, s. 2852pf 9Section 2852pf. 157.115 (2) (b) of the statutes is amended to read:
SB55-SSA1-SA2,447,1210 157.115 (2) (b) No cemetery authority may resell an abandoned cemetery lot
11space unless the cemetery authority complies with the requirements in this
12subsection or the abandoned space is sold by a trustee under s. 157.117.
SB55-SSA1-SA2, s. 2852ph 13Section 2852ph. 157.115 (2) (c) of the statutes is amended to read:
SB55-SSA1-SA2,447,2014 157.115 (2) (c) The cemetery authority shall mail to each owner, at each owner's
15last-known address, a notice of the cemetery authority's intent to resell the
16abandoned cemetery lot space as provided in this subsection. If an owner is buried
17in the cemetery in which the abandoned cemetery lot space is located or if the
18cemetery authority has any other evidence that reasonably supports a
19determination by the cemetery authority that the owner is deceased, no notice is
20required under this paragraph.
SB55-SSA1-SA2, s. 2852pj 21Section 2852pj. 157.115 (2) (d) (intro.) of the statutes is amended to read:
SB55-SSA1-SA2,448,222 157.115 (2) (d) (intro.) If no notice is required under par. (c) or if, within 60 days
23after notice is mailed under par. (c), no owner or assignee contacts the cemetery
24authority to express an intent to use the abandoned cemetery lot space for a future
25burial of human remains, the cemetery authority shall publish in a newspaper of

1general circulation in the county in which the abandoned lot space is located, a class
23 notice under ch. 985 that includes all of the following:
SB55-SSA1-SA2, s. 2852pL 3Section 2852pL. 157.115 (2) (d) 1. of the statutes is amended to read:
SB55-SSA1-SA2,448,44 157.115 (2) (d) 1. The location of the abandoned lot space.
SB55-SSA1-SA2, s. 2852pn 5Section 2852pn. 157.115 (2) (d) 3. of the statutes is amended to read:
SB55-SSA1-SA2,448,86 157.115 (2) (d) 3. A statement that, unless an owner or assignee contacts the
7cemetery authority within the period specified in par. (e), the cemetery authority
8intends to resell the abandoned lot space as provided in this subsection.
SB55-SSA1-SA2, s. 2852pp 9Section 2852pp. 157.115 (2) (e) of the statutes is amended to read:
SB55-SSA1-SA2,448,1610 157.115 (2) (e) If within 60 days after notice is published under par. (c) no owner
11or assignee contacts the cemetery authority to express an intent to use the
12abandoned lot space for a future burial of human remains, the cemetery authority
13shall bring an action in the circuit court of the county in which the abandoned lot
14space is located for a judgment that the cemetery lot burial space is an abandoned
15lot space and an order transferring ownership of the abandoned lot space to the
16cemetery authority.
SB55-SSA1-SA2, s. 2852pr 17Section 2852pr. 157.115 (2) (f) of the statutes is amended to read:
SB55-SSA1-SA2,449,218 157.115 (2) (f) If within one year after the circuit court enters a judgment and
19order under par. (e) no owner or assignee contacts the cemetery authority to express
20an intent to use the abandoned lot space for a future burial of human remains, the
21cemetery authority may resell the abandoned lot space, except as provided in par. (g).
22The payment of principal shall be deposited into the care fund. Before depositing the
23payment of principal into the care fund, the cemetery authority may retain an
24amount necessary to cover the cemetery authority's administrative and other

1expenses related to the sale, but the amount retained may not exceed 50% of the
2proceeds.
SB55-SSA1-SA2, s. 2852pt 3Section 2852pt. 157.115 (2) (g) of the statutes is amended to read:
SB55-SSA1-SA2,449,94 157.115 (2) (g) If at any time before an abandoned lot space is resold under par.
5(f) an owner or assignee contacts the cemetery authority to express an intent to use
6the abandoned lot space for a future burial of human remains, the authority may not
7resell the abandoned lot space, and ownership of the abandoned lot space shall be
8transferred to the owner or assignee. The cemetery authority shall pay all costs of
9transferring ownership under this paragraph.
SB55-SSA1-SA2, s. 2852pv 10Section 2852pv. 157.115 (2) (h) of the statutes is amended to read:
SB55-SSA1-SA2,449,1411 157.115 (2) (h) Nothing in this subsection prohibits a cemetery authority from
12seeking the authority to resell more than one abandoned lot space by publishing a
13single class 3 notice under par. (d) or bringing a single action under par. (e) that
14applies to all of the abandoned lots spaces for which such authority is sought.
SB55-SSA1-SA2, s. 2852px 15Section 2852px. 157.117 of the statutes is created to read:
SB55-SSA1-SA2,449,17 16157.117 Trustees for certain cemeteries and mausoleums. (1)
17Definitions.
In this section:
SB55-SSA1-SA2,449,2418 (a) "Cemetery" does not include a cemetery the ownership, control, or
19management of which has been assumed by a municipality. For purposes of this
20paragraph, a municipality is considered to have assumed the ownership, control, or
21management of a cemetery only if the municipality has adopted a resolution or
22enacted an ordinance that has the effect of assuming ownership, control, or
23management of the cemetery. "Cemetery" also does not include a cemetery owned
24and operated by a religious cemetery authority.
SB55-SSA1-SA2,449,2525 (b) "Local governmental unit" means a municipality or county.
SB55-SSA1-SA2,450,2
1(c) "Mausoleum" does not include a mausoleum owned and operated by a
2religious cemetery authority.
SB55-SSA1-SA2,450,33 (d) "Municipality" means a city, village, or town.
SB55-SSA1-SA2,450,44 (e) "Trustee" means a trustee appointed under sub. (2) (b).
SB55-SSA1-SA2,450,10 5(2) Appointment of trustee. (a) In response to a petition from the board or
6upon his or her own motion, the attorney general may petition the circuit court for
7the county in which a cemetery or mausoleum is located for the appointment of a
8trustee for the cemetery or mausoleum. If the attorney general petitions the court
9on his or her own motion, the attorney general shall serve a copy of the petition on
10the board and the municipality and county within which the cemetery is located.
SB55-SSA1-SA2,450,1711 (b) A court shall schedule a hearing on a petition filed under par. (a) within 90
12days after the petition is filed with the court. If the court finds after a hearing that
13a cemetery or mausoleum is neglected, abandoned, in disuse, improperly
14maintained, or financially unsound, the court shall appoint as a trustee for the
15cemetery or mausoleum a capable and competent person to serve as trustee of the
16cemetery or mausoleum under this section, except that the court may not appoint the
17department or board as a trustee.
SB55-SSA1-SA2,450,2518 (c) An owner of a cemetery or mausoleum may petition the court in a proceeding
19under par. (b) for an order surrendering title to the cemetery or mausoleum to a new
20owner, other than the state, if the owner believes itself to be incapable of continuing
21to operate the cemetery or mausoleum. The court may grant the petition if it finds
22that the cemetery or mausoleum is neglected, abandoned, in disuse, improperly
23maintained, or financially unsound. If the court grants the petition, it shall transfer
24title to the cemetery or mausoleum to the new owner and appoint a trustee under par.
25(b).
SB55-SSA1-SA2,451,3
1(d) All disputes relating to the appointment of a trustee or the actions of a
2trustee appointed under this section shall be resolved by the court that appointed the
3trustee.
SB55-SSA1-SA2,451,4 4(3) Trustee powers and duties. (a) A trustee shall do each of the following:
SB55-SSA1-SA2,451,65 1. Be responsible for the management, maintenance, and operation of each
6cemetery or mausoleum under trusteeship.
SB55-SSA1-SA2,451,87 2. Comply with reporting requirements of s. 157.62 (2). A trustee shall provide
8the court with a copy of all reports filed under this subdivision.
SB55-SSA1-SA2,451,109 3. Provide the court with any additional information, records, or reports that
10the court may direct.
SB55-SSA1-SA2,451,1211 (b) A trustee may petition the court that appointed the trustee for any of the
12following:
SB55-SSA1-SA2,451,1413 1. Termination of the trusteeship and reversion of ownership and operation of
14a cemetery or mausoleum to the previous owner.
SB55-SSA1-SA2,451,1615 2. Termination of the trusteeship and transfer of ownership and operation of
16a cemetery or mausoleum to a new owner other than the state.
SB55-SSA1-SA2,451,1817 3. Removal and reinternment of human remains in accordance with the
18requirements of this subchapter.
SB55-SSA1-SA2,451,2019 4. Termination of the trusteeship and closure of a cemetery or mausoleum after
20removal and reinternment of human remains under subd. 3.
SB55-SSA1-SA2,451,2121 (c) A trustee may do any of the following:
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