(1)The mayor and council or the board of trustees, for the purpose
of defraying the cost of the care, management, improvement, beautifying, and
welfare of such cemeteries and the inhabitants thereof, may each year levy
a tax not exceeding five and two-tenths cents on each one hundred dollars
upon the taxable value of all the taxable property in such city or village
subject to taxation for general purposes. The tax shall be collected and paid
to the city or village as taxes for general purposes are collected and paid
to the city or village. All taxes collected for this purpose shall constitute
and be known as the cemetery fund and shall be used for the general care,
management, improvement, beautifying, and welfare of such cemetery and the
inhabitants thereof. Warrants upon this fund shall
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(1) The mayor and council or the board of trustees, for the purpose
of defraying the cost of the care, management, improvement, beautifying, and
welfare of such cemeteries and the inhabitants thereof, may each year levy
a tax not exceeding five and two-tenths cents on each one hundred dollars
upon the taxable value of all the taxable property in such city or village
subject to taxation for general purposes. The tax shall be collected and paid
to the city or village as taxes for general purposes are collected and paid
to the city or village. All taxes collected for this purpose shall constitute
and be known as the cemetery fund and shall be used for the general care,
management, improvement, beautifying, and welfare of such cemetery and the
inhabitants thereof. Warrants upon this fund shall be drawn by the cemetery
board and shall be paid by the city or village treasurer. The city council
or the board of trustees may issue a warrant from the cemetery fund if a payment
is due and the cemetery board is not scheduled to meet prior to such due date
to authorize the warrant.
(2) The mayor and council
or the board of trustees may set aside the proceeds of the sale of lots as
a perpetual fund to be invested as provided by ordinance. The income from
the fund may be used for the general care, management, maintenance, improvement,
beautifying, and welfare of the cemetery. The principal of the perpetual fund
may be used for the general care, management, maintenance, improvement, beautifying,
and welfare of the cemetery as long as no more than twenty percent of the
principal is so used in any fiscal year and no more than forty percent of
the principal is so used in any period of ten consecutive fiscal years. The
principal of the perpetual fund may also be used for the purchase and development
of additional land to be used for cemetery purposes as long as no more than
twenty-five percent of the principal is so used in any fiscal year and no
more than thirty-five percent of the principal is so used in any period of
ten consecutive fiscal years.
(3) The mayor and council or the board of trustees
may receive money by donation, bequest, or otherwise for credit to the perpetual
fund to be invested as provided by ordinance or as conditioned by the donor.
The income therefrom may be used for the general care, management, maintenance,
improvement, beautifying, and welfare of the cemetery as the donor may designate.
The principal therefrom may be used for the general care, management, maintenance,
improvement, beautifying, and welfare of the cemetery as the donor may designate
as long as no more than twenty percent of the principal is so used in any
fiscal year and no more than forty percent of the principal is so used in
any period of ten consecutive fiscal years. The principal therefrom may also
be used for the purchase and development of additional land to be used for
cemetery purposes as the donor may designate as long as no more than twenty-five
percent of the principal is so used in any fiscal year and no more than thirty-five
percent of the principal is so used in any period of ten consecutive fiscal
years.
(4) This section does not
limit the use of any money that comes to the city or village by donation,
bequest, or otherwise that is not designated to be credited to the perpetual
fund or that allows greater use for purchase or development of additional
land to be used for cemetery purposes.