14-1052.   Cemetery property transferred from cemetery association; management,control and operation by city; tax levy, use of proceeds.(a) Upon the completion of the transfer of all the property, assets andrecords of the cemetery association to the city as provided insubsection (a) of K.S.A. 14-1051 the governing body of the city:

      (1)   Shall have and shall assume the management, control, operationand maintenance of such cemetery, cemetery lands, and other cemeteryproperty, assets and records, the same to be exercised in the manner asnow or may be hereafter provided by law for the management, control,operation and maintenance of cemeteries, cemetery lands and property bycities of the second class;

      (2)   shall assume and be liable for all indebtedness and liabilitiesof the cemetery association existing at the time of such transfer; and

      (3)   shall place all moneys and securities, which were in theperpetual care fund of the cemetery association and transferred to thecity, in a separate permanent fund and may invest and reinvest the samein investments authorized by K.S.A. 12-1675, and amendments thereto, inthe manner prescribed therein and shall use only the income from suchinvestments for the purposes and uses for which said fund was originallycreated by the cemetery association.

      (b)   The governing body of a city that has accepted the transfer ofproperty, assets, books and records of the cemetery association asprovided in this act and has assumed the management, control,maintenance and operation of the property so transferred, may levy anannual tax on all the tangible taxable property in such city for thepurpose of providing funds for the care, maintenance and operation ofsuch cemetery and to pay liabilities and expenses and to pay a portion ofthe principal and interest on bonds issued by such city under the authorityof K.S.A. 12-1774, and amendments thereto.

      History:   L. 1951, ch. 216, § 6; L. 1970, ch. 81, § 17; L.1975, ch. 494, § 26; L. 1977, ch. 54, § 18; L. 1979, ch. 52, § 75; July 1.