157.12(3)(a)1.
1. If the mausoleum has been in existence since June 15, 1933, and is covered by the care fund of the cemetery in which the mausoleum is located, the cemetery shall deposit at least 15% of each payment of principal received from the sale of a mausoleum space into the care fund, until the care fund equals 10% of the cost of constructing the mausoleum.
157.12(3)(a)2.
2. Except as provided in
subd. 1., the operator of the mausoleum shall deposit at least 25% of each payment of principal received from the sale of a mausoleum space into the care fund, until the care fund equals 25% of the cost of constructing the mausoleum.
157.12(3)(a)3.
3. The operator shall make deposits required under
subds. 1. and
2. within 30 days after the last day of the month in which the payment is received. The municipality in which the mausoleum is located may, by ordinance, require a larger fund, but only if the department notifies the municipality in writing that the department approves of the requirement. The department may promulgate rules establishing uniform standards for approvals under this subdivision.
157.12(3)(b)
(b) The cemetery's treasurer is the custodian of the fund. The treasurer shall file with the cemetery, at the cemetery's expense, a bond with sureties approved by the department of regulation and licensing to indemnify the cemetery against loss if the treasurer fails to maintain the fund. No indemnity is required if the terms of sale of a mausoleum space require the purchaser to pay directly to a trust company in the state, designated by the cemetery as custodian of the fund. The fund shall be invested as provided in
s. 157.19. Income from investment may be used only to maintain the mausoleum, except that if the amount of income exceeds the amount necessary to properly maintain the mausoleum the excess amount may be used to maintain any portion of the cemetery.
157.12(4)(a)(a) Any person who constructs a crematorium or converts a building or other structure to a crematorium shall comply with the rules of the department and shall receive department approval in writing of the plans and specifications prior to construction or conversion. The department may promulgate rules governing the location, material and construction of any crematorium. Any municipality may enact ordinances governing crematoriums at least as stringent as this subsection.
157.12(4)(b)
(b) The department shall supervise construction of any crematorium and conversion of any building or other structure to a crematorium. No person may modify departmental construction or conversion requirements without written approval of the department. No person may operate a crematorium unless the department certifies in writing that construction or conversion complied with approved plans.
157.125
157.125
Trustees for the care of cemeteries or cemetery lots. 157.125(1)(1) If a trust is created for the care of a burial place or grave but no trustee is named in the will to administer the trust, the circuit court having jurisdiction may name the county treasurer of the county in which the burial place or grave is situated as trustee, except as provided in
sub. (2). If not contrary to the terms of the trust, the county treasurer may contract with the person in charge of the burial place or grave for its care and pay to that person the income from the trust property or the part of the income that may be necessary for that purpose, and if there is no person in charge of the burial place or grave then the income shall be paid to the city, village or town, in which the burial place or grave is situated, and for the purposes of this subsection the governing body of that municipality has the duty of caring for the burial place or grave to the extent of money received for that purpose. The county treasurer shall annually render an account to the circuit court as provided in
ch. 701 and the person or municipality receiving money for such care shall also render an annual accounting to the circuit court and the department as provided in
s. 157.62 (2) (b) 3. to
7.
157.125(2)
(2) If the burial place or grave is located in a cemetery owned and operated by a religious society organized under
ch. 187, the court shall name the religious society as the trustee unless the religious society petitions the court to name the county treasurer as the trustee.
157.125 History
History: 1971 c. 41 s.
11;
1979 c. 175 s.
50;
1989 a. 307.
157.128
157.128
Minimum acreage requirement for cemetery established on or after November 1, 1991. 157.128(1)
(1) Except as provided in
subs. (2) and
(3), no cemetery may be dedicated on or after November 1, 1991, unless the cemetery consists of at least 20 contiguous acres.
157.128(2)
(2) A cemetery consisting of less than 20 contiguous acres may be dedicated on or after November 1, 1991, if all of the following apply:
157.128(2)(a)
(a) The cemetery is owned by a religious association.
157.128(2)(b)
(b) The religious association is responsible for all liabilities of the cemetery.
157.128(2)(c)
(c) The total acreage of all other cemeteries owned by the religious association exceeds 20 acres.
157.128(3)(a)(a) A cemetery consisting of less than 20 contiguous acres may be dedicated in a municipality that has enacted an ordinance under
s. 66.057 if the cemetery meets the minimum acreage requirement specified in that ordinance.
157.128(3)(b)
(b) A cemetery consisting of less than 20 contiguous acres may be dedicated by 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.
157.128 History
History: 1989 a. 307;
1991 a. 269.
157.19
157.19
Deposit and investment of care funds and preneed trust funds. 157.19(2)(a)(a) Except as provided in
sub. (5) and the rules promulgated under
sub. (4), the cemetery authority may deposit care funds under
s. 157.11 (9g), and shall deposit care funds under
s. 157.12 (3) and preneed trust funds under
s. 440.92, with a financial institution located in this state. The financial institution shall be the trustee of the care funds and preneed trust funds. A bank need not comply with
s. 221.0316 (1) or
(2) or
ch. 223 to accept or disburse deposits under this section. The trustee shall invest the care funds and preneed trust funds as provided under
s. 881.01, except as provided in
sub. (5) and the rules promulgated under
sub. (4).
157.19(2)(b)
(b) The cemetery authority may not change the trustee of a care fund under
s. 157.11 (9g) that is deposited under this section or of a care fund under
s. 157.12 (3), and the financial institution may not release any portion of the principal amount of the care fund, without the department's written approval.
157.19(2)(c)
(c) Upon request of the financial institution, the preneed seller, as defined in
s. 440.90 (8), shall furnish the financial institution with a copy of the preneed sales contract. Except as provided in
s. 440.92 (2) (c),
(f) and
(j) and
(5), preneed trust funds, and any interest or dividends that have accumulated on the preneed trust funds, may not be withdrawn until all obligations under the preneed sales contract have been fulfilled. The financial institution is not responsible for the fulfillment of any part of the preneed sales contract, except that the financial institution shall release the preneed trust funds, and any interest or dividends that have accumulated on the preneed trust funds, as provided by the terms of the preneed sales contract. The trustee of a preneed trust fund may not be changed without the department's written approval. If the trustee or account number of a preneed trust fund is changed, the cemetery authority shall notify the department in writing within 30 days after the change.
157.19(2)(d)
(d) The department shall promulgate rules establishing reasonable requirements and standards for the approval of changes under
pars. (b) and
(c). For approval of changes under
par. (b), the rules shall require the cemetery authority to submit evidence that the rights and interests of the beneficiary of the care fund will be adequately protected if the change is approved. For approval of changes under
par. (c), the rules shall require the trustee to submit evidence that the rights and interests of the purchaser under the preneed sales contract will be adequately protected if the change is approved.
157.19(4)
(4) The department may promulgate rules allowing funds invested under this section to be deposited with a financial institution located outside this state.
157.19(5)(a)(a) This section does not apply to care funds under
s. 157.11 (9g) that are deposited with a city or county as provided under
s. 157.11 (9g) (a), to care funds of a cemetery for which a certification under
s. 157.63 is effective, to preneed trust funds of a cemetery for which a certification under
s. 440.92 (9) is effective, or to care funds or preneed trust funds of 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.
157.19(5)(b)
(b) If the department determines that care funds under
s. 157.11 (9g) that have not been deposited with a city or county as provided in
s. 157.11 (9g) (a) are not being properly segregated from other moneys held by the cemetery authority or that those care funds are not being properly invested as required in
s. 157.11 (9g) (a), the department may require the cemetery authority to deposit those care funds with a financial institution for investment under this section.
157.19(6)
(6) Nothing in this section prevents a cemetery authority from combining its care funds and preneed trust funds for investment under this section if the cemetery authority maintains separate accountings for each fund.
157.19(7)
(7) Except as provided in
sub. (5) (a), this section applies to every care fund and every preneed trust fund of a cemetery authority, regardless of when the care fund or preneed trust fund was established.
157.50
157.50
Municipal cemeteries. 157.50(1)
(1) Municipalities may acquire by gift, purchase or condemnation land for cemeteries within or without their boundaries. In the case of towns acquisition and price must be authorized by the town meeting.
157.50(2)
(2) The governing body of every municipality acquiring a cemetery shall by ordinance determine the system of management and operation. Any municipality may proceed under
s. 157.07,
157.08 or
157.11 (7), or otherwise as provided by ordinance.
157.50(3)
(3) Upon organization of a cemetery association to take over a municipal cemetery, the municipality may convey real property and all funds and other personal property to the association. In towns the conveyance must be authorized by the town meeting.
157.50(4)
(4) When a town cemetery becomes embraced within a city or village, it shall be managed as though acquired thereby.
157.50(5)
(5) The town meeting may authorize the town board to appropriate up to $500 in any year for the improvement of the town cemetery, under supervision of the town board.
157.50(6)
(6) Any municipality that creates a care fund shall invest the money received for care as provided by
ch. 881. The municipality may terminate the care fund, transferring the money to its general fund, if the municipality owns the cemetery and provides all maintenance expenses in perpetuity for those graves in the cemetery at the time of termination.
157.60
157.60
Public easement in cemetery. Any person who shall open or make any highway, town way or private way or shall construct any railroad, turnpike or canal or anything in the nature of a public easement over, through, in or upon such part of any enclosure, being the property of any town, city, village or religious society or of private proprietors, as may be used for the burial of the dead, unless an authority for that purpose shall be specially granted by law or unless the consent of such town, city, village, religious society or private proprietors, respectively, shall be first obtained, shall be punished by imprisonment in the county jail not more than one year or by fine not exceeding $300.
157.62
157.62
Reporting; record keeping; audits. 157.62(1)(a)(a) Except as provided in
par. (b) and
s. 157.625, every cemetery association shall file an annual report with the department of financial institutions. The report shall be made on a calendar-year basis unless the department of financial institutions, by rule, provides for other reporting periods. The report is due on the 60th day after the last day of the reporting period. The annual report shall include all of the following:
157.62(1)(a)1.
1. The name of the cemetery association and the address of its principal office.
157.62(1)(a)2.
2. The name, residence address and business address of each officer, director and trustee of the cemetery association.
157.62(1)(a)3.
3. The name, residence address and business address of each shareholder who beneficially owns, holds or has the power to vote 5% or more of any class of securities issued by the cemetery association.
157.62(1)(a)5.
5. A statement of whether the cemetery association engaged in the operation of a cemetery during the previous calendar year.
157.62(1)(c)
(c) The department of financial institutions may prescribe and furnish forms for reports required under this subsection. If the department of financial institutions prescribes forms under this paragraph, the department of financial institutions shall mail the forms to cemetery associations required to file under
par. (a) no later than 60 days before the reports are due.
157.62(2)(a)(a) Except as provided in
ss. 157.625 and
157.63 (1), every cemetery authority shall file an annual report with the department. The report shall be made on a form prescribed and furnished by the department. The report shall be made on a calendar-year basis unless the department, by rule, provides for other reporting periods. The report is due on the 60th day after the last day of the reporting period.
157.62(2)(b)
(b) The cemetery authority shall include all of the following in the annual report required under
par. (a):
157.62(2)(b)3.
3. An accounting of amounts deposited in, amounts withdrawn from, income accruing to and the balance at the close of the reporting period of any preneed trust funds of the cemetery.
157.62(2)(b)4.
4. An accounting of amounts deposited in, amounts withdrawn from, other income accruing to and the balance at the end of the reporting period of care funds of the cemetery, including the funds in
ss. 157.11 (9g) (a),
157.12 (3) and
157.125.
157.62(2)(b)5.
5. An accounting of all gifts received, income from gifts deposited in accounts not accounted for under
subd. 4., amounts expended from those accounts and the balance of those accounts at the end of the reporting period.
157.62(2)(b)6.
6. The name and address of each trustee for the funds under
subds. 3. to
5. and of the financial institution holding those accounts at the close of the reporting period.
157.62(2)(c)
(c) All records relating to accountings of trust funds described under
par. (b) 3. to
7. and maintained by the department are confidential and are not available for inspection or copying under
s. 19.35 (1).
157.62(2)(d)
(d) The department shall review each report filed under
par. (a) to determine whether the cemetery authority is complying with this subchapter.
157.62(3)(a)(a) Every cemetery authority shall keep a copy of the report required under
sub. (2) (a) at its principal place of business and, except for those records relating to accountings of trust funds described under
sub. (2) (b) 3. to
7., shall make the report available for inspection, upon reasonable notice, by any person with an interest in a cemetery lot or a mausoleum space in a cemetery owned or operated by the cemetery authority.
157.62(3)(b)
(b) Every cemetery authority shall maintain all of the following:
157.62(3)(b)2.
2. Records that show, for each deposit in a trust fund or account specified in
sub. (2) (b) 3. or
4., the name of the purchaser or beneficiary of the contract relating to the deposit and the item purchased.
157.62(3)(b)3.
3. A copy of each contract for the sale of a cemetery lot, mausoleum space or cemetery merchandise.
157.62(4)
(4) Records maintenance. The records under
sub. (3) (b) 1. shall be permanently maintained by the cemetery authority or licensee. Each record under
sub. (3) (b) 2. shall be maintained for not less than 3 years after the date of the deposit. Each copy of a contract under
sub. (3) (b) 3. shall be maintained for not less than 3 years after all of the obligations of the contract have been fulfilled. The department may promulgate rules to establish longer time periods for maintaining records under
sub. (3) (b) 2. and
3.
157.62(5)
(5) Rules; records. The department may promulgate rules requiring cemetery authorities and licensees to maintain other records and establishing minimum time periods for the maintenance of those records.
157.62(6)
(6) Audit. Except as provided in
ss. 157.625,
157.63 (5) and
440.92 (9) (e), the department may audit, at reasonable times and frequency, the records, trust funds and accounts of any cemetery authority, including records, trust funds and accounts pertaining to services provided by a cemetery authority which are not otherwise subject to the requirements under this chapter. The department may conduct audits under this subsection on a random basis, and shall conduct all audits under this subsection without providing prior notice to the cemetery authority.
157.62(7)
(7) Rules; filing fee. The department may promulgate rules establishing a filing fee to accompany the report required under
sub. (2) (a). The filing fee shall be based on the approximate cost of regulating cemetery authorities.
157.625
157.625
Reporting exemption for certain cemeteries. 157.625(1)(1) A cemetery authority that is not required under this chapter or under
s. 440.92 to maintain any care funds or preneed trust funds is not required to file an annual report under
s. 157.62 (2).
157.625(2)
(2) A cemetery authority whose annual operating budget for the cemetery is $2,500 or less is not required to file an annual report under
s. 157.62 (2).
157.625(3)
(3) Section 157.62 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.
157.625 History
History: 1991 a. 269.
157.63
157.63
Reporting and auditing exemptions; certification of compliance of cemetery affiliated with religious society. 157.63(1)(1) In lieu of filing an annual report under
s. 157.62 (2), a cemetery authority of a cemetery that is affiliated with a religious society organized under
ch. 187 or that religious society may file an annual certification with the department as provided in this section.
157.63(2)
(2) A certification under this section shall be made on a form prescribed and furnished by the department and include all of the following:
157.63(2)(a)
(a) The name and address of each cemetery to which the certification applies.
157.63(2)(b)
(b) A notarized statement of a person who is legally authorized to act on behalf of the religious society under this section that, during the reporting period under
s. 157.62, each cemetery and the cemetery authority of each cemetery specified under
par. (a) have either fully complied or have substantially complied with
ss. 157.11 (9g) and
157.12 (3).
157.63(3)
(3) If the statement under
sub. (2) (b) includes a statement of substantial compliance, the statement under
sub. (2) (b) must also specify those instances when the cemetery or cemetery authority did not fully comply with
s. 157.11 (9g) or
157.12 (3).
