Chapter 306 — Cemetery Associations and Private Cemeteries, How Governed

306.01 Cemetery Associations and Private Cemeteries, How Governed Cemetery associations formed before 1906 keep their existing structure. Newer ones must follow this chapter. 306.02 Cemetery Corporations or Associations Allows three or more people to form a cemetery corporation to buy land, run a cemetery, sell lots, and operate a … 306.023 Unused Public Cemetery; Transfer to Operating Public Cemetery Lets a public cemetery that has had no burials for 40 years transfer its property to another cemetery serving the same … 306.025 Transfer of Cemetery to Local Government Unit Allows cities, towns, and counties to transfer cemetery land and property to a cemetery association or tribal cemetery … 306.027 Merger of Cemeteries Allows two or more cemetery associations to merge into one combined association. 306.03 Actuary; Records; Reports Requires every cemetery to appoint an actuary to keep a register of all burials, including date, name, age, and cause of … 306.04 Failure to Keep Register; Forfeiture Imposes a fine of $2 to $10 on any cemetery officer who fails to keep the required burial register. 306.05 Land Acquired for Cemetery Purposes Lets cemetery corporations own up to 300 acres for burial purposes and use eminent domain if needed to expand. 306.06 Conveyance of Certain Lands to Cemetery Associations Lets a town or city convey land used as a public cemetery before 1870 to a cemetery association. 306.07 Fraternal Corporations to Transfer Lands for Cemetery Purposes Allows fraternal organizations that ran cemeteries before 1885 to transfer them to a public cemetery corporation. 306.08 Lands to Be Subject to Rules of Cemetery Associations When a fraternal organization transfers cemetery land, the receiving association gets full control and the cemetery … 306.09 Sale of Lots After filing a map, trustees can sell cemetery lots on whatever terms they set, but only for burial purposes. 306.10 Use of Funds; Grants in Trust Money from lot sales must be used only for cemetery debts, improvements, and maintenance. Gifts must be used as … 306.11 Vacancies; Annual Meeting; Report of Trustees Sets rules for filling vacancies among cemetery trustees and requires an annual written report of finances and … 306.111 Vacancies Among Associates, Procedure for Filling Lets lot owners fill vacancies in a cemetery association when most of the original members are deceased or inactive. 306.12 Action for Damages Lets a cemetery association sue to recover damages for any destruction of monuments, fences, trees, or other property in … 306.13 This section has been repealed. 306.14 Taxes; Roads; Special Assessments Exempts cemetery land and property from taxes and special assessments, and blocks roads from being built through … 306.141 Relocation Prohibits relocating a cemetery without the consent of the trustees. 306.15 Lots, Conveyance Cemetery lots are generally not transferable, but owners can sell unused portions back to the cemetery under specific … 306.155 Correction of Interment Errors Requires a cemetery to fix burial errors by disinterring and reinterring remains in the correct space, with notice to … 306.16 Title to Burial Lots Regained by Association; Procedure Lets a cemetery reclaim unused lots when the owner has not paid annual care charges for ten years. 306.17 Records of Association Requires the cemetery to keep records of all notices and resolutions related to reclaiming lots. 306.18 Description of Lots in Notice and Proceedings Requires that lot descriptions in reclamation proceedings include exact boundaries and preserve access to existing … 306.19 Limitation Lot reclamation rules do not apply to lots with perpetual care contracts. 306.20 Reinvestment; Redemption Completing the reclamation process gives the cemetery full title to unused lot space, but the former owner has one year … 306.21 Upkeep of Lots; Abandonment Lets a cemetery association require lot owners to file a claim of interest or maintain their lots, or face abandonment … 306.22 Action to Quiet Title Lets a cemetery association go to court to terminate rights to lots that appear abandoned. 306.23 Evidence of Abandonment Lists what counts as evidence of lot abandonment, including non-use for 50 to 75 years or 20 years of neglect. 306.24 Recording of Judgment Allows a court judgment in a lot abandonment case to be recorded with the county recorder. 306.241 Deposit of Net Proceeds From Lot Resales Requires that money from reselling reclaimed lots goes into the cemetery's permanent care fund. 306.242 Title to Lots Regained by Association After 60 Years Gives cemetery associations an alternative process to reclaim lots unused for more than 60 years. 306.243 Maintaining Abandoned Cemeteries Lets county boards spend public money to maintain abandoned or neglected cemeteries, especially those with pioneer or … 306.245 Neglected Cemeteries; Duties of Town Board Lets town boards maintain cemeteries that have been neglected for at least ten years. 306.246 Cemetery Maintenance Funds Allows counties, cities, and towns to spend money on maintaining abandoned or neglected cemeteries. 306.25 Cancellation and Termination of Contracts for Purchase of Lots by Certain Associations; Refunds Lets cemetery associations cancel lot purchase contracts when buyers default, after giving 30 days' written notice. 306.26 Existing Contracts Allows contracts made before 1927 to be terminated using the same process as section 306.25. 306.27 Limitation States that sections 306.25 and 306.26 do not repeal the older lot reclamation provisions. 306.28 Property Sales by Public Cemetery Associations Lets cemetery associations sell land no longer needed for burials and transfer assets to another cemetery serving the … 306.29 Disposal of Lots by Owners Sets rules for how cemetery lot owners can dispose of their lots by will or transfer to the association in trust. 306.30 This section has been repealed. 306.31 Cemetery Association May Establish Permanent Fund Lets a cemetery association with at least three trustees establish a permanent care and improvement fund. 306.32 Trustees of Fund Describes how trustees of the permanent care fund are appointed and what happens if they fail to qualify. 306.33 Trustees; Powers; Term; Accounting Gives fund trustees control of the money for life and requires them to account for it if replaced. 306.34 Bonds Requires fund trustees to post a bond equal to the fund balance, or a trust company must post one equal to the cash it … 306.35 Vacancy in Board of Trustees States how vacancies on the fund trustee board are filled by the remaining trustees. 306.36 New Board; Organization Requires a new board of fund trustees to organize by electing a president and secretary. 306.37 Care and Improvement Fund Describes what money goes into the permanent care and improvement fund, including a share of lot sales. 306.38 Expenditures and Investments Limits fund spending to interest earnings only, and allows investment in government bonds and other safe securities. 306.39 Compensation States that fund trustees serve without pay unless the association votes to compensate them. 306.40 Secretary's Annual Report Requires the fund secretary to file an annual report of the fund's condition with the association. 306.41 Establishment of Permanent Care and Improvement Fund Describes an alternative way to set up a permanent care fund by contributing a share of lot sales. 306.42 Use of Interest Limits use of the care fund to interest only, which must be spent on cemetery maintenance. 306.43 Use of Gifts to Fund Allows gifts designated for permanent care to be added to the fund. 306.44 Investment and Use of Funds Allows the fund to be invested in government bonds, bank deposits, and other safe investments. 306.45 County Cemetery Fund; Management, Investment, Interest Lets cemetery associations deposit permanent care funds with the county for management and investment. 306.46 Deposit of and Interest on County Fund Requires the county to deposit cemetery funds in a designated bank and credit interest to the fund. 306.47 Depository for County Fund; Bond Requires the bank holding the county cemetery fund to post a bond to protect the money. 306.48 Investment of County Cemetery Fund Lets the county treasurer invest cemetery funds in government bonds or obligations. 306.49 Accounts Kept by Auditor Requires the county auditor to keep separate accounts for each cemetery's funds. 306.50 Annual Report by Secretary; Deposit of Excess Interest Requires the fund secretary to file annual reports and deposit excess interest back with the county. 306.51 Interest on County Fund, Apportionment Describes how interest from the county cemetery fund is divided among the cemeteries that contributed. 306.52 Report by Auditor to Secretary Requires the county auditor to report to each cemetery how much interest was earned on its funds. 306.53 Interest Paid to Treasurer of Board Directs the county treasurer to pay interest to the cemetery fund board treasurer. 306.54 Audit of County Fund Requires the county examiner to audit the county cemetery fund. 306.55 Assessments Levied for Lot Care; Enforcement Lets a cemetery association levy assessments on lot owners for care expenses and enforce them through court. 306.56 Fund for Perpetual Care of Graves Set Aside by Court Allows a court to set aside money from a decedent's estate for permanent grave care. 306.57 Application Limits the perpetual care fund sections to associations organized under this chapter. 306.58 Reorganization of Certain Associations Allows old cemetery associations without proper officers to reorganize by holding a lot owners' meeting. 306.59 Notice for Meeting of Lot Owners Requires at least 30 days' published notice before a meeting to reorganize a cemetery association. 306.60 Meeting and Election of Officers Describes how lot owners hold a reorganization meeting and elect new directors and officers. 306.61 Certificate; Record; Effect Requires the new officers to file a certificate with the county recorder to make the reorganization official. 306.62 Powers and Duties of Officers Gives new officers the same powers as the original ones and makes them responsible for cemetery management. 306.63 Sale of Certain Real Estate Lets a reorganized association sell excess real estate that is not used for burial purposes. 306.64 Real Estate, When Sold Allows sale of cemetery land only when no bodies are buried there and the proceeds go to cemetery improvement. 306.65 Plats Filed, Cities of Over 50,000 Requires cemeteries in cities over 50,000 to file plats with the county recorder. 306.66 Subdivision or Rearrangement of Cemeteries Lets city councils approve subdivision or rearrangement of cemetery grounds. 306.67 Application Limits the subdivision provisions to cities of the first class. 306.68 Reorganization of Certain Associations Allows old cemetery associations whose members have mostly died to reorganize through a lot owners' meeting. 306.69 Certain Corporations May Amend Articles Lets certain older cemetery corporations amend their articles of incorporation through a lot owners' vote. 306.70 Certificate of Amended Articles to Be Recorded Requires the certificate of amended articles to be recorded with the county recorder. 306.71 Right and Duties After Amendment States that after amending articles, the association keeps all its existing rights and duties. 306.72 Association, How Governed States that associations reorganized under section 306.68 are governed by this chapter. 306.73 Amendment of Articles of Incorporation Allows cemetery associations with at least three board members to amend their articles through a recorded process. 306.74 Certificate of Amendment Requires the amended articles certificate to be signed by the president, secretary, and treasurer. 306.75 Application Limits the article amendment process to associations formed under Chapter 306. 306.76 Permanent Care and Improvement Fund Maintained by Certain Associations Requires certain cemetery associations to maintain a permanent care and improvement fund. 306.761 Permanent Care and Improvement Funds Sets detailed rules for how permanent care funds must be managed, invested, and reported. 306.762 Permanent Retention of Records Requires permanent record keeping of cemetery lot owners, interments, and financial transactions. 306.77 Appointment of Trust Company Lets a cemetery association appoint a trust company to manage its permanent care fund. 306.773 Investment of Fund of Cemetery Associations Allows cemetery association funds to be invested in government bonds, insured bank accounts, and similar safe … 306.78 Percentage of Sale of Lots and Mausoleums Paid Into Fund; Other Additions to Fund Requires a percentage of every lot and mausoleum sale to go into the permanent care fund. 306.79 Principal Inviolate; Invested in Certain Securities States that the permanent care fund principal cannot be spent, and must be invested in safe securities. 306.80 Trust Company to Make Annual Report Requires the trust company to file an annual report on the fund with the cemetery association. 306.81 Disposition of Property to Successor Trustee Requires a trust company to hand over all fund property to a successor trustee when replaced. 306.82 Power of Court to Remove Trustee or Compel Accounting Lets a court remove a fund trustee or require an accounting of the fund. 306.83 Application to Certain Associations Limits the trust company provisions to associations formed under the laws referenced in this section. 306.84 Certain Sections Not Applicable States that sections 306.31 to 306.57 do not apply to associations covered by sections 306.76 to 306.83. 306.85 Application Limits the trust-managed fund sections to associations of a certain type. 306.851 Public Cemeteries for the Poor Requires cities, towns, and counties to provide a place to bury people who cannot afford burial. 306.86 Conveyances of Cemetery Lots and Lands to Holding Corporations Legalized; Reconveyance to Cities of First Class for Cemetery Purposes Legalizes past transfers of cemetery lots to holding corporations and allows reconveyance to first-class cities. 306.87 Definitions Defines terms used in the cemetery acquisition sections, including cemetery, developer, and construction. 306.88 Acquisition of Cemetery Sets rules for acquiring a new cemetery, including filing requirements and county review. 306.90 Construction Performance Bond Requires cemetery developers to post a performance bond to guarantee completion of construction. 306.93 Certified Letter Requires certain cemetery notices to be sent by certified letter with return receipt. 306.95 Duties of the County Auditor Describes the county auditor's duties for reviewing cemetery development plans and bonds. 306.97 This section has been repealed. 306.99 Winter Burials Requires cemeteries to accept winter burials and not charge extra fees for them. 306.991 Green Burials in Public Cemeteries Allows public cemeteries to offer green burials using biodegradable materials and natural landscaping. 306.992 Scattering of Hydrolyzed or Cremated Remains Allows scattering of cremated or hydrolyzed remains on cemetery land with the association's permission.