17-1330.Cemetery districts; petition; establishment; tax levy;
limitation; care of abandoned cemetery; reinvestment of title
to 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 proposed
district is presented to the board of
county commissioners of the county in which the greatest portion of
territory comprising the district is located, the board of county
commissioners at its next regular meeting shall examine the
petition, and upon finding that the petition
is sufficient and in due form, shall enter an order in
their proceedings establishing the cemetery district.
The board of county commissioners in each county in which any part of
the cemetery district is
located shall thereafter authorize the levy of a tax on all the taxable
tangible property within the cemetery district, in a sum not to exceed $6,000
for the maintenance, operation, regulation and care of such cemetery or
for the purchase and use of adjoining property of the cemetery, or, if the
board of directors of any cemetery association determines it to be in the
best interests of the cemetery district, for care and maintenance of any
abandoned cemetery located within the district.
(b) In any cemetery district in which a city is located, the
board of directors of the district may, in lieu of levying the tax provided
for in subsection (a), authorize the levying of a tax of not to exceed two
mills on all the taxable tangible property within the district. Such levy
shall be authorized at any annual or special meeting of the board of directors
and shall be certified to the board of county commissioners. Upon receiving
such certification, the board of county commissioners shall authorize the
levy of such a tax.
(c) Whenever any such cemetery district or its predecessor in title has
conveyed to any person or persons the right of
interment upon any platted lot or designated piece of ground within the
area of any cemetery in such cemetery district and (1) the deed or
conveyance thereto from such district or its predecessor in title or the
predecessor of such title owner provides that such lots shall be held
subject to all regulations of the board of directors of such cemetery
district, and (2) the owners thereof named in such deed or conveyance
neglect or refuse to observe the regulations for the period of 10
successive years, and (3) the conveyance had
been executed more
than 25 years prior to the action of
the board to reinvest
title, and (4) no burials have been made on the lot within 10
years prior to the action of the board to reinvest title, the board of
directors of such cemetery district may reinvest such district with the
title to the portion of such cemetery lot not actually used for burial
purpose except for sufficient space for two additional graves adjacent
to any graves then on the lot. The reinvestment of title shall take place
in 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 which
such cemetery is located, the board of directors may cause to be served
upon such owner, in the manner prescribed by law for the service of a
summons in a civil action, a notice specifying the amount unpaid for lot
care upon the lot. The notice shall also specify the time within which the
same must be paid to the secretary-treasurer of such district, which time
shall 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 the
amount specified in the notice within the prescribed time, the board of
directors will take the necessary steps to reinvest the cemetery district
with the title to the portion of such cemetery lot not
actually 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.
17-1330.Cemetery districts; petition; establishment; tax levy;
limitation; care of abandoned cemetery; reinvestment of title
to 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 proposed
district is presented to the board of
county commissioners of the county in which the greatest portion of
territory comprising the district is located, the board of county
commissioners at its next regular meeting shall examine the
petition, and upon finding that the petition
is sufficient and in due form, shall enter an order in
their proceedings establishing the cemetery district.
The board of county commissioners in each county in which any part of
the cemetery district is
located shall thereafter authorize the levy of a tax on all the taxable
tangible property within the cemetery district, in a sum not to exceed $6,000
for the maintenance, operation, regulation and care of such cemetery or
for the purchase and use of adjoining property of the cemetery, or, if the
board of directors of any cemetery association determines it to be in the
best interests of the cemetery district, for care and maintenance of any
abandoned cemetery located within the district.
(b) In any cemetery district in which a city is located, the
board of directors of the district may, in lieu of levying the tax provided
for in subsection (a), authorize the levying of a tax of not to exceed two
mills on all the taxable tangible property within the district. Such levy
shall be authorized at any annual or special meeting of the board of directors
and shall be certified to the board of county commissioners. Upon receiving
such certification, the board of county commissioners shall authorize the
levy of such a tax.
(c) Whenever any such cemetery district or its predecessor in title has
conveyed to any person or persons the right of
interment upon any platted lot or designated piece of ground within the
area of any cemetery in such cemetery district and (1) the deed or
conveyance thereto from such district or its predecessor in title or the
predecessor of such title owner provides that such lots shall be held
subject to all regulations of the board of directors of such cemetery
district, and (2) the owners thereof named in such deed or conveyance
neglect or refuse to observe the regulations for the period of 10
successive years, and (3) the conveyance had
been executed more
than 25 years prior to the action of
the board to reinvest
title, and (4) no burials have been made on the lot within 10
years prior to the action of the board to reinvest title, the board of
directors of such cemetery district may reinvest such district with the
title to the portion of such cemetery lot not actually used for burial
purpose except for sufficient space for two additional graves adjacent
to any graves then on the lot. The reinvestment of title shall take place
in 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 which
such cemetery is located, the board of directors may cause to be served
upon such owner, in the manner prescribed by law for the service of a
summons in a civil action, a notice specifying the amount unpaid for lot
care upon the lot. The notice shall also specify the time within which the
same must be paid to the secretary-treasurer of such district, which time
shall 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 the
amount specified in the notice within the prescribed time, the board of
directors will take the necessary steps to reinvest the cemetery district
with the title to the portion of such cemetery lot not
actually 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.
17-1330.Cemetery districts; petition; establishment; tax levy;
limitation; care of abandoned cemetery; reinvestment of title
to 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 proposed
district is presented to the board of
county commissioners of the county in which the greatest portion of
territory comprising the district is located, the board of county
commissioners at its next regular meeting shall examine the
petition, and upon finding that the petition
is sufficient and in due form, shall enter an order in
their proceedings establishing the cemetery district.
The board of county commissioners in each county in which any part of
the cemetery district is
located shall thereafter authorize the levy of a tax on all the taxable
tangible property within the cemetery district, in a sum not to exceed $6,000
for the maintenance, operation, regulation and care of such cemetery or
for the purchase and use of adjoining property of the cemetery, or, if the
board of directors of any cemetery association determines it to be in the
best interests of the cemetery district, for care and maintenance of any
abandoned cemetery located within the district.
(b) In any cemetery district in which a city is located, the
board of directors of the district may, in lieu of levying the tax provided
for in subsection (a), authorize the levying of a tax of not to exceed two
mills on all the taxable tangible property within the district. Such levy
shall be authorized at any annual or special meeting of the board of directors
and shall be certified to the board of county commissioners. Upon receiving
such certification, the board of county commissioners shall authorize the
levy of such a tax.
(c) Whenever any such cemetery district or its predecessor in title has
conveyed to any person or persons the right of
interment upon any platted lot or designated piece of ground within the
area of any cemetery in such cemetery district and (1) the deed or
conveyance thereto from such district or its predecessor in title or the
predecessor of such title owner provides that such lots shall be held
subject to all regulations of the board of directors of such cemetery
district, and (2) the owners thereof named in such deed or conveyance
neglect or refuse to observe the regulations for the period of 10
successive years, and (3) the conveyance had
been executed more
than 25 years prior to the action of
the board to reinvest
title, and (4) no burials have been made on the lot within 10
years prior to the action of the board to reinvest title, the board of
directors of such cemetery district may reinvest such district with the
title to the portion of such cemetery lot not actually used for burial
purpose except for sufficient space for two additional graves adjacent
to any graves then on the lot. The reinvestment of title shall take place
in 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 which
such cemetery is located, the board of directors may cause to be served
upon such owner, in the manner prescribed by law for the service of a
summons in a civil action, a notice specifying the amount unpaid for lot
care upon the lot. The notice shall also specify the time within which the
same must be paid to the secretary-treasurer of such district, which time
shall 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 the
amount specified in the notice within the prescribed time, the board of
directors will take the necessary steps to reinvest the cemetery district
with the title to the portion of such cemetery lot not
actually 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.