2006 Nebraska Revised Statutes - § 12-402 — Cemetery fund; disbursement; tax levy; limit; collection; perpetual fund; use authorized.
Section 12-402Cemetery fund; disbursement; tax levy; limit; collection; perpetual fund; use authorized.
(1) The mayor and council or the board of trustees, for the purpose of defraying the cost of the care, management, improvement, beautifying, and welfare of such cemeteries, may each year levy a tax not exceeding five and two-tenths cents on each one hundred dollars upon the taxable value of all the taxable property in such city or village subject to taxation for general purposes. The tax shall be collected and paid to the city or village as taxes for general purposes are collected and paid to the city or village. All taxes collected for this purpose shall constitute and be known as the cemetery fund and shall be used for the general care, management, improvement, beautifying, and welfare of such cemetery. Warrants upon this fund shall be drawn by the cemetery board and shall be paid by the city or village treasurer.
(2) If the mayor and council or the board of trustees sets aside the proceeds from the sale of lots as a perpetual fund, the principal of the fund that is attributable to such proceeds, or attributable to any money which has come to the fund by donation, bequest, or otherwise that does not prohibit such use, may be used for the purchase and development of additional land to be used for cemetery purposes as long as no more than twenty-five percent of such principal is so used in any fiscal year and no more than thirty-five percent of such principal is so used in any period of ten consecutive fiscal years.
(3) This section does not limit 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 perpetual fund or that allows greater use for purchase or development of additional land to be used for cemetery purposes.
Source:
- Laws 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
~Revised Statutes Supplement, 2006
Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
