SB55-SSA1-CA1,703,137 157.11 (3) Contracts. The cemetery authority may contract with persons who
8own or are interested in a cemetery lot burial space for its care. The contract shall
9be in writing, may provide that the cemetery lot burial space shall be forever exempt
10from taxes, assessments, or charges for its care and the care and preservation of the
11grounds, shall express the duty of the cemetery authority, shall be recorded in a book
12kept for that purpose, and shall be effective when the consideration is paid or
13secured.

SB55-SSA1-CA1,703,2215 157.11 (4) Associations of relatives. Persons owning a cemetery lot burial
16space or having relatives buried in a cemetery may incorporate an association to hold
17and occupy a previously constituted cemetery, and to preserve and care for the same.
18Section 157.062 shall apply to the association. Nothing in this subsection shall give
19rights of burial. A municipality may lease a municipal cemetery to a cemetery
20association for preservation and may contract to permit the association to use
21cemetery funds therefor. Such leases and contracts may be revoked at will by the
22municipal board.

1157.11 (5) Sum required. The cemetery authority shall annually fix the sum
2necessary for the care of cemetery lots burial spaces and care and improvement of
3the cemetery, or to produce a sufficient income for those purposes.

SB55-SSA1-CA1,704,125 157.11 (7) (a) The cemetery authority may annually assess upon the cemetery
6lots burial spaces amounts not to exceed the amounts reasonably required for actual
7and necessary costs for cleaning and care of cemetery lots burial spaces and care and
8improvement of the cemetery. Notice of the assessment, along with a copy of this
9section, shall be mailed to each owner or person having charge of a cemetery lot
10burial space, at the owner's or person's last-known post-office address, directing
11payment to the cemetery authority within 30 days and specifying that such
12assessments are a personal liability of the owner or person.

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-CA1,704,2119 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-CA1,705,723 157.11 (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-CA1,705,1511 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-CA1,705,1818 157.11 (9) (title) Gifts.

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-CA1,706,114 157.11 (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-CA1,706,1313 157.11 (9g) (title) Care fund for cemetery lots burial spaces.

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: