AB410,11,17
1157.08 (2) (b) Before a cemetery authority sells or encumbers any cemetery
2land, except for a sale described in par. (a), the cemetery authority shall notify the
3cemetery board in writing of the proposed sale or encumbrance. If within 60 90 days
4after the cemetery board is notified of the proposed sale or encumbrance the cemetery
5board notifies the cemetery authority in writing that the cemetery board objects to
6the sale or encumbrance the cemetery authority may not sell or encumber the
7cemetery land unless the cemetery board subsequently notifies the cemetery
8authority in writing that the objection is withdrawn. The cemetery board may object
9to a sale or encumbrance only if it determines that the cemetery authority will not
10be financially solvent or that the rights and interests of owners of cemetery lots and
11mausoleum spaces will not be adequately protected if the sale or encumbrance
12occurs. The cemetery board may, before the expiration of the 60-day 90-day period,
13notify the cemetery authority in writing that the cemetery board approves of the sale
14or encumbrance. Upon receipt of the cemetery board's written approval, the
15cemetery authority may sell or encumber the cemetery land and is released of any
16liability under this paragraph. The cemetery board shall make every effort to make
17determinations under this paragraph in an expeditious manner.
AB410,27 18Section 27. 157.08 (5) of the statutes is amended to read:
AB410,11,2319 157.08 (5) Subsections (1) and (2) (b) do not apply to a religious society
20organized under ch. 187, and sub.
Subsection (2) (b) does not apply to a religious
21association, a cemetery authority of a cemetery that is affiliated with a religious
22association, or a
cemetery authority that is not required to be licensed under s. 440.91
23(1) or registered under s. 440.91 (1m).
AB410,28 24Section 28. 157.10 (title) of the statutes is amended to read:
AB410,12,2
1157.10 (title) Alienation, disposition, and use of cemetery lots and
2mausoleum spaces
.
AB410,29 3Section 29. 157.10 of the statutes is renumbered 157.10 (2) (a) (intro.) and
4amended to read:
AB410,12,95 157.10 (2) (a) (intro.) While any person is buried in a cemetery lot or
6mausoleum space
, the cemetery lot or mausoleum space shall be inalienable, without
7the consent of the cemetery authority, and on the death of the last owner, full
8ownership of the cemetery lot or mausoleum space shall descend to the owner's heirs;
9but any
as follows:
AB410,12,12 10(4) Any one or more of such heirs persons under sub. (2) (a) 1. to 3. may, only
11with the consent of the cemetery authority,
convey to any other heir person under
12sub. (2) (a) 1. to 3.
his or her interest in the cemetery lot or mausoleum space.
AB410,12,17 13(5) No human remains may be buried in a cemetery lot or mausoleum space
14except the human remains of one having an interest in owner of the cemetery lot or
15mausoleum space
, or a relative, or the husband or wife spouse of such person an
16owner
, or his or her relative, except by the consent of all persons having an interest
17in
a majority of the owners of the cemetery lot or mausoleum space.
AB410,30 18Section 30. 157.10 (1) of the statutes is created to read:
AB410,12,2119 157.10 (1) In this section, "owner" means a person named in the records of the
20cemetery authority who has an ownership interest in a cemetery lot or mausoleum
21space and a right to bury human remains in the cemetery lot or mausoleum space.
AB410,31 22Section 31. 157.10 (2) (a) 1. to 4. of the statutes are created to read:
AB410,12,2423 157.10 (2) (a) 1. To the owner's surviving spouse or domestic partner under ch.
24770.
AB410,13,2
12. If there is no living member of the class designated in subd. 1., to that owner's
2children, including by adoption.
AB410,13,43 3. If there is no living member of the class designated in subd. 1. or 2., to the
4owner's grandchildren, including by adoption.
AB410,13,75 4. If there is no living member of the class designated in subd. 1., 2., or 3., to
6the cemetery authority for the cemetery in which the cemetery lot or mausoleum
7space is located.
AB410,32 8Section 32. 157.10 (2) (b) of the statutes is created to read:
AB410,13,109 157.10 (2) (b) A cemetery lot or mausoleum space is not part of a decedent's net
10estate for purposes of s. 852.01.
AB410,33 11Section 33. 157.10 (3) of the statutes is created to read:
AB410,13,1512 157.10 (3) If ownership of a cemetery lot or mausoleum space descends to the
13cemetery authority under sub. (2) (a), the cemetery authority shall comply with s.
14157.115 (2) (c) to (h) for any grave in the cemetery lot or mausoleum space in which
15human remains are not buried.
AB410,34 16Section 34. 157.10 (6) of the statutes is created to read:
AB410,13,1817 157.10 (6) The cemetery authority shall be held harmless for any decision made
18by a majority of the owners of a cemetery lot or mausoleum space.
AB410,35 19Section 35. 157.10 (7) of the statutes is created to read:
AB410,13,2420 157.10 (7) A cemetery authority that is a religious association or that is the
21cemetery authority of a cemetery affiliated with a religious association may adopt a
22written policy for the disposition of cemetery lots and mausoleum spaces in a
23cemetery organized and operated by, or affiliated with, the religious association that
24is different from sub. (2) (a).
AB410,36 25Section 36. 157.11 (2) of the statutes is amended to read:
AB410,14,14
1157.11 (2) Regulations. The cemetery authority may make regulations for
2management and care of the cemetery. No person may plant, in the cemetery, trees
3or shrubs, nor erect wooden fences or structures or offensive or dangerous structures
4or monuments, nor maintain them if planted or erected in violation of the
5regulations. The cemetery authority may require any person owning or controlling
6a cemetery lot to do anything necessary to comply with the regulations by giving
7reasonable personal notice in writing if the person is a resident of the state, otherwise
8by publishing a class 3 1 notice, under ch. 985, in the county. If the person fails to
9comply within 20 days thereafter, the cemetery authority may cause it to be done and
10recover from the person the expense. The cemetery authority may also impose a
11forfeiture not exceeding $10 $100 for violation of the regulations posted in 3
12conspicuous places in the cemetery, recoverable under ch. 778. Each employee and
13agent of the cemetery authority shall have constable powers in enforcing the
14regulations.
AB410,37 15Section 37. 157.11 (9g) (a) 1. b. of the statutes is repealed.
AB410,38 16Section 38. 157.11 (9g) (a) 1. c. of the statutes is amended to read:
AB410,14,2017 157.11 (9g) (a) 1. c. If not invested as provided in subd. 1. a. or b., otherwise
18deposited by the cemetery authority in an investment approved by the cemetery
19board if the care funds are segregated and invested separately from all other moneys
20held by the cemetery authority.
AB410,39 21Section 39. 157.11 (9g) (a) 2. of the statutes is amended to read:
AB410,15,1722 157.11 (9g) (a) 2. The manner in which the care funds are invested may not
23permit the cemetery authority to withdraw the care fund's principal amount. The
24income from the investment of a care fund for the care of cemetery lots may be used
25only to maintain the cemetery lots and grounds, except that if the amount of income

1exceeds the amount necessary to maintain the cemetery lots or grounds properly, the
2excess amount may be used to maintain any other portion of the cemetery, including
3mausoleums. If the care funds are deposited with a city or county, or previously
4deposited with a village, there shall be paid to the cemetery authority annually
5interest on funds so deposited of not less than 2% per year. The governing body of
6any city or county, or any village or town in the case of previous deposits, may
7determine to return all or a part of any funds deposited by a cemetery authority, and
8that cemetery authority shall accept the returned funds within 30 days after
9receiving written notice of that action. If the cemetery authority is dissolved or
10becomes inoperative, the county or city shall use the interest on the funds for the care
11and upkeep of the cemetery. Deposit shall be made and the income paid over from
12time to time, not less frequently than once each year, and receipts in triplicate shall
13be given, one filed with the county clerk, one with the cemetery authority and one
14given to the person making the deposit. Deposits shall be in the amount of $5 or a
15multiple thereof. Records and receipts shall specify the cemetery lot for the care of
16which the deposit is made. Reports of money received for care and of money and
17property received as gifts shall be made annually as provided in s. 157.62 (2).
AB410,40 18Section 40. 157.11 (9g) (c) of the statutes is amended to read:
AB410,15,2519 157.11 (9g) (c) Except as provided in sub. (11), any cemetery authority that sells
20a cemetery lot on or after November 1, 1991, shall deposit 15% 15 percent of each
21payment of principal into a care fund under par. (a) within 30 business days after the
22last day of the month in which the payment is received, except as provided in sub.
23(7) (d) and s. 157.115 (2) (f). The total amount deposited must equal 15% 15 percent
24of the total amount of all payments of principal that have been received, but not less
25than $25.
AB410,41
1Section 41. 157.11 (9m) of the statutes is amended to read:
AB410,16,52 157.11 (9m) Action by district attorney. If any money or property is not
3turned over when required by this section, or default occurs under a bond, the district
4attorney, upon the request of the department of safety and professional services
5cemetery board, shall bring action to recover.
AB410,42 6Section 42. 157.11 (10) of the statutes is amended to read:
AB410,16,107 157.11 (10) Exemption for religious societies associations. Subsections (1)
8to (9), (9g) (a) and (b), (9m) and (9r) do not apply, but sub. (9g) (c) does apply, to a
9religious society organized under ch. 187 association or a cemetery authority of a
10cemetery that is affiliated with a religious association, for that cemetery
.
AB410,43 11Section 43. 157.112 (3m) of the statutes is amended to read:
AB410,16,1612 157.112 (3m) If none of the persons specified in sub. (3) (b) 1. to 4. are available
13for notification under sub. (3) (b), the cemetery authority shall maintain a record of
14its attempt to provide notification under sub. (3) (b) for not less than 10 years from
15the date of the reburial of the human remains under sub. (2)
as a part of the cemetery
16authority's permanent records
.
AB410,44 17Section 44. 157.115 (2) (a) 1. (intro.) of the statutes is amended to read:
AB410,16,2418 157.115 (2) (a) 1. (intro.) "Abandoned lot" means one or more graves any grave
19or mausoleum space
of a cemetery lot that is not owned by the cemetery authority
20of the cemetery in which the cemetery lot is located if those graves have that grave
21or that mausoleum space has
not been used for the burial of human remains and if,
22according to the records of the cemetery authority, all of the following apply during
23the 50-year period immediately preceding the date on which the notice requirement
24under par. (c) is satisfied:
AB410,45 25Section 45. 157.115 (2) (a) 3. of the statutes is amended to read:
AB410,17,4
1157.115 (2) (a) 3. "Owner" means a person who, according to the records of the
2cemetery authority of the cemetery in which an abandoned cemetery lot is located,
3owns or partially owns the abandoned cemetery lot
has the meaning given in s.
4157.10 (1)
.
AB410,46 5Section 46. 157.115 (2) (b) of the statutes is amended to read:
AB410,17,76 157.115 (2) (b) No cemetery authority may resell an abandoned cemetery lot
7unless the cemetery authority complies with the requirements in this subsection.
AB410,47 8Section 47. 157.115 (2) (c) of the statutes is amended to read:
AB410,17,149 157.115 (2) (c) The cemetery authority shall mail to each owner, at each owner's
10last-known address, a notice of the cemetery authority's intent to resell the
11abandoned cemetery lot as provided in this subsection. If an owner is buried in the
12cemetery in which the abandoned cemetery lot is located or if the cemetery authority
13has any other evidence that reasonably supports a determination by the cemetery
14authority that the owner is deceased, no notice is required under this paragraph.
AB410,48 15Section 48. 157.115 (2) (d) (intro.) of the statutes is amended to read:
AB410,17,2116 157.115 (2) (d) (intro.) If no notice is required under par. (c) or if, within 60 days
17after notice is mailed under par. (c), no owner or assignee contacts the cemetery
18authority to express an intent to use the abandoned cemetery lot for a future burial
19of human remains, the cemetery authority shall publish in a newspaper of general
20circulation in the county in which the abandoned lot is located, a class 3 notice under
21ch. 985 that includes all of the following:
AB410,49 22Section 49. 157.12 (title) of the statutes is amended to read:
AB410,17,23 23157.12 (title) Mausoleums and crematoriums.
AB410,50 24Section 50. 157.12 (2) (a) of the statutes is amended to read:
AB410,18,11
1157.12 (2) (a) Any person who constructs a mausoleum or converts a building
2or other structure to a mausoleum shall comply with the rules of the department
3cemetery board and shall receive department the cemetery board's approval in
4writing of the plans and specifications prior to construction or conversion. No person
5may modify plans or specifications which that have been approved under this
6paragraph without approval in writing from the department cemetery board, unless
7such modifications are cosmetic in nature. The department cemetery board shall
8promulgate rules providing reasonable requirements governing the location,
9material, and construction of a mausoleum, in accordance with the requirements in
10par. (d). Any municipality may enact ordinances governing mausoleums at least as
11stringent as this section.
AB410,51 12Section 51. 157.12 (2) (b) of the statutes is amended to read:
AB410,19,2313 157.12 (2) (b) The department cemetery board shall supervise construction of
14any public mausoleum and conversion of any building to a public mausoleum. Within
1530 days after receiving written notice from the cemetery authority that the
16construction or conversion has been completed, the department cemetery board shall
17inspect the public mausoleum and provide the cemetery authority with a written
18certification as to whether the construction or conversion complies with approved
19plans. If the department cemetery board determines that, except for certain minor
20defects, the construction or conversion complies with the approved plans, the
21department cemetery board may provide the cemetery authority with a written
22temporary certification of compliance that is contingent on the correction of those
23minor defects. A temporary certification is valid for a period designated by the
24department cemetery board, not to exceed 6 months. No person may sell a
25mausoleum space, except an undeveloped space that is sold in accordance with s.

1440.92, or bury human remains in a public mausoleum unless a care fund has been
2established for the mausoleum under sub. (3) and the department cemetery board
3has provided the cemetery authority with a certification or a temporary certification
4under this paragraph. If a cemetery authority that has been provided with a
5temporary certification notifies the department cemetery board in writing before the
6date on which the temporary certification expires that the defects in the construction
7or conversion of the public mausoleum have been corrected, the department
8cemetery board shall, within 30 days after receiving the notice, reinspect the public
9mausoleum and provide the cemetery authority with a written certification as to
10whether the construction or conversion complies with the approved plans. If a
11cemetery authority that has been provided with a temporary certification does not
12receive a written certification from the department cemetery board before the date
13on which the temporary certification expires that the construction or conversion
14complies with the approved plans, then, beginning on the date on which the
15certification expires, no person may sell a mausoleum space, except an undeveloped
16space that is sold in accordance with s. 440.92, or bury human remains in the public
17mausoleum until the defects are corrected and the department cemetery board
18subsequently inspects the public mausoleum and provides the cemetery authority
19with a certification that the construction or conversion complies with the approved
20plans. The department cemetery board may charge a reasonable fee to the cemetery
21authority for each inspection and certification provided under this paragraph if the
22inspection and certification are provided within the applicable 30-day period
23prescribed under this paragraph.
AB410,52 24Section 52. 157.12 (3) (a) 3. of the statutes is amended to read:
AB410,20,7
1157.12 (3) (a) 3. The operator shall make deposits required under subds. 1. and
22. within 30 days after the last day of the month in which the payment is received.
3The municipality in which the mausoleum is located may, by ordinance, require a
4larger fund, but only if the department cemetery board notifies the municipality in
5writing that the department cemetery board approves of the requirement. The
6department cemetery board may promulgate rules establishing uniform standards
7for approvals under this subdivision.
AB410,53 8Section 53. 157.12 (3) (b) of the statutes is amended to read:
AB410,20,189 157.12 (3) (b) The cemetery's treasurer is the custodian of the fund. The
10treasurer shall file with the cemetery, at the cemetery's expense, a bond with sureties
11approved by the department of safety and professional services cemetery board to
12indemnify the cemetery against loss if the treasurer fails to maintain the fund. No
13indemnity is required if the terms of sale of a mausoleum space require the purchaser
14to pay directly to a trust company in the state, designated by the cemetery as
15custodian of the fund. The fund shall be invested as provided in s. 157.19. Income
16from investment may be used only to maintain the mausoleum, except that if the
17amount of income exceeds the amount necessary to properly maintain the
18mausoleum the excess amount may be used to maintain any portion of the cemetery.
AB410,54 19Section 54. 157.12 (4) of the statutes is renumbered 440.78 (10) and amended
20to read:
AB410,21,321 440.78 (10) Construction of crematoriums a crematory. (a) Any person who
22constructs a crematorium crematory or converts a building or other structure to a
23crematorium crematory shall comply with the rules of the department and shall
24receive department approval in writing of the plans and specifications prior to
25construction or conversion. The department may promulgate rules governing the

1location, material, and construction of any crematorium crematory. Any
2municipality may enact ordinances governing crematoriums the construction of a
3crematory that are
at least as stringent as this subsection.
AB410,21,94 (b) The department shall supervise construction of any crematorium crematory
5and conversion of any building or other structure to a crematorium crematory. No
6person may modify departmental construction or conversion requirements without
7written approval of the department. No person crematory authority may operate a
8crematorium crematory unless the department certifies in writing that construction
9or conversion complied with approved plans.
AB410,55 10Section 55. 157.125 (1) of the statutes is amended to read:
AB410,21,2511 157.125 (1) If a trust is created for the care of a burial place or grave but no
12trustee is named in the will to administer the trust, the circuit court having
13jurisdiction may name the county treasurer of the county in which the burial place
14or grave is situated as trustee, except as provided in sub. (2). If not contrary to the
15terms of the trust, the county treasurer may contract with the person in charge of the
16burial place or grave for its care and pay to that person the income from the trust
17property or the part of the income that may be necessary for that purpose, and if. If
18there is no person in charge of the burial place or grave, then the income shall be paid
19to the city, village, or town, in which the burial place or grave is situated, and for the
20purposes of this subsection, the governing body of that municipality has the duty of
21caring for the burial place or grave to the extent of money received for that purpose.
22The county treasurer shall annually render an account to the circuit court as
23provided in ch. 701 and the person or municipality receiving money for such care
24shall also render an annual accounting to the circuit court and the department
25cemetery board as provided in s. 157.62 (2) (b) 3. to 7.
AB410,56
1Section 56. 157.125 (2) of the statutes is amended to read:
AB410,22,62 157.125 (2) If the burial place or grave is located in a cemetery owned and
3operated by, or affiliated with, a religious society organized under ch. 187
4association, the court shall name the religious society association as the trustee
5unless the religious society association petitions the court to name the county
6treasurer as the trustee.
AB410,57 7Section 57. 157.19 (5) (a) of the statutes is amended to read:
AB410,22,138 157.19 (5) (a) This section does not apply to care funds under s. 157.11 (9g) that
9are deposited with a city or county as provided under s. 157.11 (9g) (a),
to care funds
10of a cemetery for which a certification under s. 157.63 is effective, to preneed trust
11funds of a cemetery for which a certification under s. 440.92 (9) is effective, or to care
12funds or preneed trust funds of a cemetery authority that is not required to be
13licensed under s. 440.91 (1) or registered under s. 440.91 (1m).
AB410,58 14Section 58. 157.19 (5) (b) of the statutes is amended to read:
AB410,22,2015 157.19 (5) (b) If the cemetery board determines that care funds under s. 157.11
16(9g) that have not been deposited with a city or county as provided in s. 157.11 (9g)
17(a)
are not being properly segregated from other moneys held by the cemetery
18authority or that those care funds are not being properly invested as required in s.
19157.11 (9g) (a), the cemetery board may require the cemetery authority to deposit
20those care funds with a financial institution for investment under this section.
AB410,59 21Section 59. 157.60 of the statutes is amended to read:
AB410,23,7 22157.60 Public easement in cemetery. Any person who shall open or make
23opens or makes any highway, town way, or private way or shall construct constructs
24any railroad, turnpike, or canal or anything in the nature of a public easement over,
25through, in, or upon such part of any enclosure, being the property of any town, city,

1village or
municipality, religious society association, or of private proprietors
2proprietor, as may be used for the burial of the dead, unless an authority for that
3purpose shall be is specially granted by law or unless the consent of such town, city,
4village
municipality, religious society association, or private proprietors,
5respectively, shall be
proprietor is first obtained by the person, shall be punished by
6imprisonment in the county jail not more than one year or and by fine not exceeding
7$300 $3,000.
AB410,60 8Section 60. 157.62 (1) (a) (intro.) of the statutes is amended to read:
AB410,23,149 157.62 (1) (a) (intro.) Except as provided in par. (b) and s. 157.625, every
10cemetery association shall file an annual report with the department of financial
11institutions
cemetery board. The report shall be made on a calendar-year basis
12unless the department of financial institutions cemetery board, by rule, provides for
13other reporting periods. The report is due on the 60th day after the last day of the
14reporting period. The annual report shall include all of the following:
AB410,61 15Section 61. 157.62 (1) (c) of the statutes is amended to read:
AB410,23,2116 157.62 (1) (c) The department of financial institutions cemetery board may
17prescribe and furnish forms for reports required under this subsection. If the
18department of financial institutions cemetery board prescribes forms under this
19paragraph, the department of financial institutions cemetery board shall mail the
20forms to cemetery associations required to file under par. (a) no later than 60 days
21before the reports are due.
AB410,62 22Section 62. 157.62 (2) (b) 6m. of the statutes is created to read:
AB410,23,2323 157.62 (2) (b) 6m. The names of the officers of the cemetery authority.
AB410,63 24Section 63. 157.62 (2) (d) of the statutes is amended to read:
AB410,24,2
1157.62 (2) (d) The department board shall review each report filed under par.
2(a) to determine whether the cemetery authority is complying with this subchapter.
AB410,64 3Section 64. 157.62 (3) (b) 2. of the statutes is repealed.
AB410,65 4Section 65. 157.62 (3) (b) 2g. of the statutes is created to read:
AB410,24,75 157.62 (3) (b) 2g. All records supporting the accounting under sub. (2) (b) 3.,
6including records that show, for each deposit, the name of the purchaser or
7beneficiary of the contract relating to the deposit and the item purchased.
AB410,66 8Section 66. 157.62 (3) (b) 2r. of the statutes is created to read:
AB410,24,119 157.62 (3) (b) 2r. All records supporting the accounting under sub. (2) (b) 4.,
10including records that show, for each deposit, the name of the purchaser or
11beneficiary of the contract relating to the deposit and the item purchased.
AB410,67 12Section 67. 157.62 (4) of the statutes is amended to read:
AB410,24,2013 157.62 (4) Records maintenance. The records under sub. (3) (b) 1. shall be
14permanently maintained by the cemetery authority or licensee. Each record under
15sub. (3) (b) 2.   2g. shall be maintained for not less than 3 15 years after the date of
16the deposit. Each record under sub. (3) (b) 2r. shall be permanently maintained by
17the cemetery authority or licensee.
Each copy of a contract under sub. (3) (b) 3. shall
18be maintained for not less than 3 years after all of the obligations of the contract have
19been fulfilled. The department cemetery board may promulgate rules to establish
20longer time periods for maintaining records under sub. (3) (b) 2. 2g. and 3.
AB410,68 21Section 68. 157.62 (5) of the statutes is renumbered 157.62 (5) (intro.) and
22amended to read:
AB410,25,223 157.62 (5) Rules; records. (intro.) The department cemetery board may shall
24promulgate rules requiring cemetery authorities and licensees to maintain other
25records and establishing minimum time periods for the maintenance of those

1records. The records shall include detailed information for each deceased person
2buried in a cemetery, including all of the following:
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