17-1330.   Cemetery districts; petition; establishment; tax levy;limitation; care of abandoned cemetery; reinvestment of titleto lots, when; proceedings.(a) Whenever a petition, setting forth the proposed cemetery district,and signed by not less than 51% of the qualified electors of the proposeddistrict is presented to the board ofcounty commissioners of the county in which the greatest portion ofterritory comprising the district is located, the board of countycommissioners at its next regular meeting shall examine thepetition, and upon finding that the petitionis sufficient and in due form, shall enter an order intheir proceedings establishing the cemetery district.The board of county commissioners in each county in which any part ofthe cemetery district islocated shall thereafter authorize the levy of a tax on all the taxabletangible property within the cemetery district, in a sum not to exceed $6,000for the maintenance, operation, regulation and care of such cemetery orfor the purchase and use of adjoining property of the cemetery, or, if theboard of directors of any cemetery association determines it to be in thebest interests of the cemetery district, for care and maintenance of anyabandoned cemetery located within the district.

      (b)   In any cemetery district in which a city is located, theboard of directors of the district may, in lieu of levying the tax providedfor in subsection (a), authorize the levying of a tax of not to exceed twomills on all the taxable tangible property within the district. Such levyshall be authorized at any annual or special meeting of the board of directorsand shall be certified to the board of county commissioners. Upon receivingsuch certification, the board of county commissioners shall authorize thelevy of such a tax.

      (c)   Whenever any such cemetery district or its predecessor in title hasconveyed to any person or persons the right ofinterment upon any platted lot or designated piece of ground within thearea of any cemetery in such cemetery district and (1) the deed orconveyance thereto from such district or its predecessor in title or thepredecessor of such title owner provides that such lots shall be heldsubject to all regulations of the board of directors of such cemeterydistrict, and (2) the owners thereof named in such deed or conveyanceneglect or refuse to observe the regulations for the period of 10successive years, and (3) the conveyance hadbeen executed morethan 25 years prior to the action ofthe board to reinvesttitle, and (4) no burials have been made on the lot within 10years prior to the action of the board to reinvest title, the board ofdirectors of such cemetery district may reinvest such district with thetitle to the portion of such cemetery lot not actually used for burialpurpose except for sufficient space for two additional graves adjacentto any graves then on the lot. The reinvestment of title shall take placein the following manner and shall be subject to the following conditions:

      If the owner of such cemetery lot is a resident of the county in whichsuch cemetery is located, the board of directors may cause to be servedupon such owner, in the manner prescribed by law for the service of asummons in a civil action, a notice specifying the amount unpaid for lotcare upon the lot. The notice shall also specify the time within which thesame must be paid to the secretary-treasurer of such district, which timeshall not be less than 30 days from the date of the service of the notice,and shall further state that upon the failure of such lot owner to pay theamount specified in the notice within the prescribed time, the board ofdirectors will take the necessary steps to reinvest the cemetery districtwith the title to the portion of such cemetery lot notactually used for burial purposes.

      History:   L. 1925, ch. 148, § 1; L. 1927, ch. 168, § 1; L. 1929,ch. 157, § 1; L. 1931, ch. 149, § 1; L. 1933, ch. 152, § 1; L.1937, ch. 178, § 1; L.1945, ch. 155, § 1; L. 1949, ch. 187, § 1; L. 1953, ch. 126, § 1; L.1953, ch. 127, § 1; L. 1961, ch. 118, § 1; L. 1963, ch. 139, §1; L. 1971, ch. 73, § 1; L. 1975, ch. 132, § 1; L. 1976, ch. 103,§ 1; L. 1982, ch. 101, § 1; July 1.