Other requirements for cemeteries and the burial of human remains.
Under current law, with certain exceptions, cemetery authorities must submit
reports to DORL that include certain financial and other information. The following
cemetery authorities are exempt from the reporting requirement: 1) certain
cemetery authorities that are exempt from other requirements regarding care and
preneed trust funds; 2) cemetery authorities with annual operating budgets of
$2,500 or less; 3) cemetery authorities that sell less than ten cemetery lots or
mausoleum spaces per year; and 4) cemetery authorities of cemeteries organized or
operated by a town, village, city, church, synagogue, mosque, religious, fraternal or
benevolent society or incorporated college of a religious order. In addition, cemetery
authorities of cemeteries that are affiliated with an organized religious society or a
religious society are required to submit an annual certification to DORL, rather than

an annual report. This bill eliminates each of these exemptions from the reporting
requirement. The bill also requires a cemetery authority affiliated with an organized
religious society or a religious society to submit the annual report, rather than the
annual certification.
The bill also requires a cemetery authority to include in the annual report
information that identifies the location of all human remains that are buried at the
cemetery. DORL is required to promulgate rules that establish requirements for
providing such information in the report. In addition, the bill requires DORL to
provide a copy of the annual report to each city, village or town in which the cemetery
is located. Also under the bill, DORL is required to conduct certain financial audits
of cemetery authorities. Under current law, DORL is allowed, but not required, to
conduct the audits.
In addition, the bill makes certain changes to current law regarding the burial
of human remains. Under the bill, a cemetery may not accept human remains for
burial unless a tag that identifies the decedent has been attached to the remains and
to the exterior of the casket or burial vault or, in the case of remains that have been
cremated, attached to the interior and exterior of the cemetery merchandise and
mausoleum space that contain the remains. Under the bill, the tags must be
attached by the funeral director who prepares the human body for burial or the
person who cremates the human remains. Also, the bill prohibits a cemetery
authority from prohibiting the burial in a cemetery lot of any of the following: 1) a
relative of person with an interest in the lot; 2) the husband or wife of such a person;
or 3) a relative of the husband or wife of such a person.
Finally, the bill increases the penalty under current law that is applicable to a
cemetery authority that violates certain requirements regarding the reburial of
human remains. Under current law, the penalty is a forfeiture of no more than $200.
Under the bill, the penalty is a forfeiture of no more than $1,000 or imprisonment
for no more than 90 days or both.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB588, s. 1 1Section 1. 20.165 (1) (q) of the statutes is created to read:
AB588,4,42 20.165 (1) (q) Cemetery and mausoleum trustee disbursements. From the
3cemetery management reserve fund, a sum sufficient to make disbursements to
4trustees under the rules promulgated under s. 157.117 (4) (a).
AB588, s. 2 5Section 2. 25.17 (1) (at) of the statutes is created to read:
AB588,4,66 25.17 (1) (at) Cemetery management reserve fund (s. 25.85);
AB588, s. 3
1Section 3. 25.85 of the statutes is created to read:
AB588,5,4 225.85 Cemetery management reserve fund. There is established a
3separate nonlapsible trust fund designated as the cemetery management reserve
4fund, to consist of each of the following:
AB588,5,5 5(1) The moneys received from death certificate filing fees under s. 69.22 (1) (d).
AB588,5,7 6(2) The moneys received from the issuance of copies of death certificates under
7s. 69.22 (1) (e).
AB588,5,9 8(3) The moneys received from surcharges on the sale of cemetery lots and
9mausoleum spaces under s. 157.105.
AB588, s. 4 10Section 4. 69.18 (1) (bm) (intro.) of the statutes is amended to read:
AB588,5,2011 69.18 (1) (bm) (intro.) A person required to file a certificate of death under par.
12(b) shall obtain the information required for the certificate of death from the next of
13kin or the best qualified person or source available. The person filing the certificate
14of death shall enter his or her signature on the certificate and include his or her
15address and the date of signing and shall present or mail the certificate, within 24
16hours after being notified of the death, to the physician, coroner or medical examiner
17responsible for completing and signing the medical certification under sub. (2).
18Within 2 days after receipt of the medical certification under sub. (2), the person
19filing the certificate of death shall mail or present the certificate of death, together
20with the fee required under s. 69.22 (1) (d),
in:
AB588, s. 5 21Section 5. 69.22 (1) (a) of the statutes is amended to read:
AB588,5,2422 69.22 (1) (a) Except as provided under par. (c) pars. (c) and (e), $7 for issuing
23one certified copy of a vital record and $2 for any additional certified copy of the same
24vital record issued at the same time.
AB588, s. 6 25Section 6. 69.22 (1) (d) and (e) of the statutes are created to read:
AB588,6,3
169.22 (1) (d) Ten dollars for receiving a death certificate filed by a person
2required to file a certificate of death under s. 69.18 (1) (b), which shall be forwarded
3to the state treasurer under sub. (1r).
AB588,6,54 (e) Eight dollars for issuing a copy of a death certificate, $1 of which shall be
5forwarded to the state treasurer under sub. (1r).
AB588, s. 7 6Section 7. 69.22 (1r) of the statutes is created to read:
AB588,6,117 69.22 (1r) By the 15th day of the first month following the end of a calendar
8quarter, the state registrar and any person acting under this subchapter shall
9forward to the state treasurer the amounts specified in sub. (1) (d) and (e) that are
10received during the calendar quarter. The state treasurer shall credit all amounts
11received under this subsection to the cemetery management reserve fund.
AB588, s. 8 12Section 8. 157.062 (9) of the statutes is amended to read:
AB588,6,1813 157.062 (9) Exemptions for certain nonprofit cemeteries. In lieu of
14delivering a certification, resolution or copy of proceedings to the department of
15financial institutions under sub. (1), (2) or (6) (b), a cemetery association that is not
16required to be registered under s. 440.91 (1) and
that is not organized or conducted
17for pecuniary profit shall deliver the certification, resolution or copy of proceedings
18to the office of the register of deeds of the county in which the cemetery is located.
AB588, s. 9 19Section 9. 157.065 (1) (b) 8. of the statutes is created to read:
AB588,6,2020 157.065 (1) (b) 8. A trustee appointed under s. 157.117 (2) (b).
AB588, s. 10 21Section 10. 157.08 (5) of the statutes is amended to read:
AB588,6,2522 157.08 (5) Subsections (1) and (2) (b) do not apply to a religious society
23organized under ch. 187, and sub. (2) (b) does not apply to a cemetery authority that
24is not required to be registered under s. 440.91 (1) and
that is not organized or
25conducted for pecuniary profit.
AB588, s. 11
1Section 11. 157.10 of the statutes is amended to read:
AB588,7,12 2157.10 Alienation and use of cemetery lots. While any person is buried in
3a cemetery lot, the cemetery lot shall be inalienable, without the consent of the
4cemetery authority, and on the death of the owner, ownership of the cemetery lot
5shall descend to the owner's heirs; but any one or more of such heirs may convey to
6any other heir his or her interest in the cemetery lot. No human remains may be
7buried in a cemetery lot except the human remains of one having an interest in the
8cemetery lot, or a relative, or the husband or wife of such person, or his or her relative,
9except by the consent of all persons having an interest in the cemetery lot. A
10cemetery authority may not prohibit the burial in a cemetery lot of a relative of a
11person with an interest in the cemetery lot, husband or wife of such a person, or
12relative of a husband or wife of such a person.
AB588, s. 12 13Section 12. 157.105 of the statutes is created to read:
AB588,7,21 14157.105 Surcharge on cemetery lot and mausoleum space sales. A
15cemetery authority that sells a cemetery lot or a person operating a mausoleum that
16sells a mausoleum space shall assess a surcharge of $10 on each cemetery lot or
17mausoleum space sold by the seller. By the 15th day of the first month following the
18end of a calendar quarter, a cemetery authority or person operating a mausoleum
19shall forward to the state treasurer the surcharges assessed under this section
20during the calendar quarter. The state treasurer shall credit all amounts received
21under this section to the cemetery management reserve fund.
AB588, s. 13 22Section 13. 157.11 (11) of the statutes is amended to read:
AB588,7,2523 157.11 (11) Exemption for certain nonprofit cemeteries. Subsection (9g) does
24not apply to a cemetery authority that is not required to be registered under s. 440.91
25(1) and
that is not organized or conducted for pecuniary profit.
AB588, s. 14
1Section 14. 157.115 (1) (b) 1. of the statutes is renumbered 157.115 (1) (b).
AB588, s. 15 2Section 15. 157.115 (1) (b) 2. of the statutes is repealed.
AB588, s. 16 3Section 16. 157.115 (1) (c) of the statutes is repealed.
AB588, s. 17 4Section 17. 157.115 (2) (b) of the statutes is amended to read:
AB588,8,75 157.115 (2) (b) No cemetery authority may resell an abandoned cemetery lot
6unless the cemetery authority complies with the requirements in this subsection or
7the cemetery lot is sold by a trustee under s. 157.117
.
AB588, s. 18 8Section 18. 157.117 of the statutes is created to read:
AB588,8,10 9157.117 Trustees for certain cemeteries and mausoleums. (1)
10Definitions.
In this section:
AB588,8,1311 (a) "Cemetery" does not include a cemetery the ownership, control or
12management of which has been assumed by a municipality under s. 157.115 (1) (b)
13or (c), 1997 stats., or a predecessor statute.
AB588,8,1414 (b) "Local governmental unit" means a municipality or county.
AB588,8,1515 (c) "Municipality" means a city, village or town.
AB588,8,1616 (d) "Trustee" means a trustee appointed under sub. (2) (b).
AB588,8,22 17(2) Appointment of trustee. (a) The attorney general, a local governmental
18unit, or 6 or more residents of a municipality in which a cemetery or mausoleum is
19located may petition the circuit court for the county in which the cemetery or
20mausoleum is located for the appointment of a trustee for the cemetery or
21mausoleum. A petitioner under this subsection shall serve a copy of the petition on
22the attorney general and the department.
AB588,9,323 (b) A court shall schedule a hearing on a petition filed under par. (a) within 90
24days after the petition is filed with the court. If the court finds after a hearing that
25a cemetery or mausoleum is neglected, abandoned, in disuse, improperly maintained

1or financially unsound, the court shall appoint as a trustee for the cemetery or
2mausoleum the department or another capable and competent person to serve as
3trustee of the cemetery or mausoleum under this section.
AB588,9,104 (c) An owner of a cemetery or mausoleum may petition the court in a proceeding
5under par. (b) for an order surrendering title to the cemetery or mausoleum if the
6owner believes itself to be incapable of continuing to operate the cemetery or
7mausoleum. The court may grant the petition if it finds that the cemetery or
8mausoleum is neglected, abandoned, in disuse, improperly maintained or financially
9unsound. If the court grants the petition, it shall transfer title to the cemetery or
10mausoleum to the state and appoint a trustee under par. (b).
AB588,9,1311 (d) All disputes relating to the appointment of a trustee or the actions of a
12trustee appointed under this section shall be resolved by the court that appointed the
13trustee.
AB588,9,14 14(3) Trustee powers and duties. (a) A trustee shall do each of the following:
AB588,9,1615 1. Be responsible for the management, maintenance and operation for each
16cemetery or mausoleum under trusteeship.
AB588,9,1917 2. Comply with the record-keeping, audit and reporting requirements of s.
18157.62 (2). A trustee shall provide the court with a copy of all records, audits and
19reports filed under this subdivision.
AB588,9,2120 3. Provide the court with any additional information, records or reports that
21the court may direct.
AB588,9,2322 (b) A trustee may petition the court that appointed the trustee for any of the
23following:
AB588,10,3
11. Transfer of ownership of a cemetery or mausoleum and all tangible and
2intangible real and personal property to the state under the management of the
3trustee.
AB588,10,54 2. Termination of the trusteeship and reversion of ownership and operation of
5a cemetery or mausoleum to the previous owner.
AB588,10,76 3. Termination of the trusteeship and transfer of ownership and operation of
7a cemetery or mausoleum to the state or a new owner.
AB588,10,98 4. Removal and reinternment of human remains in accordance with the
9requirements of this subchapter.
AB588,10,1110 5. Termination of the trusteeship and closure of a cemetery or mausoleum after
11removal and reinternment of human remains under subd. 4.
AB588,10,1212 (c) A trustee may do any of the following:
AB588,10,1513 1. Seek a new owner or operator of a cemetery or mausoleum, including actively
14marketing the cemetery or mausoleum and taking any other action necessary or
15useful to effect the sale of the cemetery or mausoleum.
AB588,10,1616 2. Assess cemetery lots for cleaning, care or improvement under s. 157.11 (7).
AB588,10,1817 3. Expend funds disbursed from the cemetery management reserve fund for the
18purpose of exercising its powers or carrying out its duties under this section.
AB588,10,2119 4. Employ professional, legal and technical experts, any such other managers,
20management personnel, agents and employes as may be required to exercise its
21powers or carry out its duties under this section.
AB588,10,2322 5. Take any other action necessary or useful to the management or trusteeship
23of a cemetery or mausoleum.
AB588,11,3
1(4) Department powers and duties. (a) The department shall promulgate rules
2establishing requirements and procedures to make disbursements from the
3appropriation under s. 20.165 (1) (q) to trustees.
AB588,11,54 (b) If appointed as a trustee under sub. (2) (b), the department shall have all
5the powers and duties specified in sub. (3).
AB588,11,76 (c) The department may promulgate rules to carry out the purposes of this
7section.
AB588,11,9 8(5) Termination of trusteeship. A court that appointed a trustee shall
9terminate the trusteeship if any of the following applies:
AB588,11,1310 (a) The owner or operator of a cemetery or mausoleum demonstrates to the
11satisfaction of the court that the conditions that necessitated the trusteeship have
12been remedied and that it is competent and capable of managing the cemetery or
13mausoleum.
AB588,11,1714 (b) The court finds that a new operator is competent and capable of managing
15the cemetery or mausoleum. Upon making a finding under this paragraph, the court
16shall approve the transfer of the management of the cemetery or mausoleum to the
17new operator.
AB588,11,2018 (c) The court approves the sale or transfer of a cemetery or mausoleum to the
19state, or to another public or private owner that the court finds is capable and
20competent to manage the cemetery or mausoleum on a financially sound basis.
AB588,11,2221 (d) The court approves the closure of a cemetery or mausoleum after all human
22remains have been removed and reinterred.
AB588, s. 19 23Section 19. 157.128 (3) (b) of the statutes is amended to read:
AB588,12,3
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 under s.
3440.91 (1) and
that is not organized or conducted for pecuniary profit.
AB588, s. 20 4Section 20. 157.19 (5) (a) of the statutes is amended to read:
AB588,12,115 157.19 (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, 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.
AB588, s. 21 12Section 21. 157.61 of the statutes is created to read:
AB588,12,14 13157.61 Identification of human remains. (1) In this section, "identification
14tag" means a tag that identifies a decedent.
AB588,12,20 15(2) The department shall promulgate rules that require a funeral director who
16prepares a dead human body for burial to attach an identification tag to the human
17remains and to the exterior of a casket or burial vault that is used for burial of the
18human remains. The rules shall also require a person who cremates human remains
19to attach an identification tag to the interior and exterior of the cemetery
20merchandise and mausoleum space that is used to contain the human remains.
AB588,12,24 21(3) No cemetery authority may accept human remains for burial unless the
22identification tags specified in sub. (2) have been attached to the casket and burial
23vault, or cemetery merchandise and mausoleum space, that is used for burial of the
24human remains.
AB588, s. 22 25Section 22. 157.62 (1) (a) (intro.) of the statutes is amended to read:
AB588,13,6
1157.62 (1) (a) (intro.) Except as provided in par. (b) and s. 157.625, every
2cemetery association shall file an annual report with the department of financial
3institutions. The report shall be made on a calendar-year basis unless the
4department of financial institutions, by rule, provides for other reporting periods.
5The report is due on the 60th day after the last day of the reporting period. The
6annual report shall include all of the following:
AB588, s. 23 7Section 23. 157.62 (2) (a) of the statutes is amended to read:
AB588,13,138 157.62 (2) (a) Except as provided in ss. 157.625 and 157.63 (1), every Every
9cemetery authority shall file an annual report with the department. The report shall
10be made on a form prescribed and furnished by the department. The report shall be
11made on a calendar-year basis unless the department, by rule, provides for other
12reporting periods. The report is due on the 60th day after the last day of the reporting
13period.
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