This text of Nebraska § 12-531 (Abandoned or neglected pioneer cemetery;
management and operation; cemetery association; duties; map; perpetual care
trust fund; duties) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
(1)A cemetery association which takes over the management and operation
of a cemetery pursuant to section 12-812 shall, within one year after taking
over, prepare a map of the cemetery and make a good faith effort to identify
the remains buried in the cemetery according to the headstones and the owner
of all lots. The cemetery association shall file the map and identifying information
and a record of all business conducted by the cemetery association in the
prior calendar year with the county clerk at the time it files the audit,
compilation, or statement of accounts under subsection (2) of this section.
(2)(a) On June
30 of each year, the individual trustees or corporate trustee, as the case
may be, of a perpetual care trust fund for a cemetery association described
in subsection (1) o
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(1) A cemetery association which takes over the management and operation
of a cemetery pursuant to section 12-812 shall, within one year after taking
over, prepare a map of the cemetery and make a good faith effort to identify
the remains buried in the cemetery according to the headstones and the owner
of all lots. The cemetery association shall file the map and identifying information
and a record of all business conducted by the cemetery association in the
prior calendar year with the county clerk at the time it files the audit,
compilation, or statement of accounts under subsection (2) of this section.
(2)(a) On June
30 of each year, the individual trustees or corporate trustee, as the case
may be, of a perpetual care trust fund for a cemetery association described
in subsection (1) of this section which has a balance of one hundred thousand
dollars or more on such date shall have an audit of the perpetual care trust
fund made by a certified public accountant. The report of such audit by the
auditor shall be filed within thirty days after June 30 of such year with
the county clerk of the county in which the cemetery is located. The expense
of the audit and the filing fee of the report shall be paid by the cemetery
association.
(b) On June 30 of each year, the individual trustees or corporate
trustee, as the case may be, of a perpetual care trust fund for a cemetery
association described in subsection (1) of this section which has a balance
of more than ten thousand dollars and less than one hundred thousand dollars
on such date shall have a compilation of the perpetual care trust fund made
by a certified public accountant. The report of such compilation by the certified
public accountant shall be filed within thirty days after June 30 of such
year with the county clerk of the county in which the cemetery is located.
The expense of the compilation and the filing fee of the report shall be paid
by the cemetery association.
(c) On June 30 of each year, the individual trustees or corporate
trustee, as the case may be, of a perpetual care trust fund for a cemetery
association described in subsection (1) of this section which has a balance
of ten thousand dollars or less on such date shall file a statement of accounts
of the perpetual care trust fund within thirty days after June 30 of such
year with the county clerk of the county in which the cemetery is located.
There shall be no filing fee for filing the statement of accounts.