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12-402 Cemetery fund; disbursement; tax levy; limit; collection; perpetual fund; use authorized.

12-402. Cemetery fund;disbursement; tax levy; limit; collection; perpetual fund; use authorized.(1) The mayor and council or the board of trustees, for the purposeof defraying the cost of the care, management, improvement, beautifying, andwelfare of such cemeteries and the inhabitants thereof, may each year levya tax not exceeding five and two-tenths cents on each one hundred dollarsupon the taxable value of all the taxable property in such city or villagesubject to taxation for general purposes. The tax shall be collected and paidto the city or village as taxes for general purposes are collected and paidto the city or village. All taxes collected for this purpose shall constituteand be known as the cemetery fund and shall be used for the general care,management, improvement, beautifying, and welfare of such cemetery and theinhabitants thereof. Warrants upon this fund shall be drawn by the cemeteryboard and shall be paid by the city or village treasurer. The city councilor the board of trustees may issue a warrant from the cemetery fund if a paymentis due and the cemetery board is not scheduled to meet prior to such due dateto authorize the warrant.(2) The mayor and councilor the board of trustees may set aside the proceeds of the sale of lots asa perpetual fund to be invested as provided by ordinance. The income fromthe fund may be used for the general care, management, maintenance, improvement,beautifying, and welfare of the cemetery. The principal of the perpetual fundmay be used for the general care, management, maintenance, improvement, beautifying,and welfare of the cemetery as long as no more than twenty percent of theprincipal is so used in any fiscal year and no more than forty percent ofthe principal is so used in any period of ten consecutive fiscal years. Theprincipal of the perpetual fund may also be used for the purchase and developmentof additional land to be used for cemetery purposes as long as no more thantwenty-five percent of the principal is so used in any fiscal year and nomore than thirty-five percent of the principal is so used in any period often consecutive fiscal years.(3) The mayor and council or the board of trusteesmay receive money by donation, bequest, or otherwise for credit to the perpetualfund 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 designateas long as no more than twenty percent of the principal is so used in anyfiscal year and no more than forty percent of the principal is so used inany period of ten consecutive fiscal years. The principal therefrom may alsobe used for the purchase and development of additional land to be used forcemetery purposes as the donor may designate as long as no more than twenty-fivepercent of the principal is so used in any fiscal year and no more than thirty-fivepercent of the principal is so used in any period of ten consecutive fiscalyears.(4) This section does notlimit 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 perpetualfund or that allows greater use for purchase or development of additionalland to be used for cemetery purposes. SourceLaws 1917, c. 207, § 2, p. 496; C.S.1922, § 4493; C.S.1929, § 13-402; R.S.1943, § 12-402; Laws 1953, c. 17, § 1, p. 84; Laws 1979, LB 187, § 26; Laws 1992, LB 719A, § 24; Laws 2005, LB 262, § 1; Laws 2008, LB995, § 2; Laws 2009, LB500, § 1.

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