365.26 CEMETERY LAND; BOARD CONTROL; SALE OR LEASE; CITY AID. Subdivision 1. Vote for land. A town’s electors may vote to let the town buy, condemn or receive a gift of land within the town to be used as a cemetery. Subd. 2. Board may run, spend for. The town board shall control, and may […]
365.27 SALE AND REVERSION OF LOTS; USE OF FUNDS. Subdivision 1. For allowed burials only. A town’s board may sell a lot in its cemetery for burial of only those permitted by the board to be buried there. The lots must be conveyed as other real estate is conveyed. Subd. 2. Money to cemetery fund. […]
365.28 PUBLIC BURIAL GROUND BECOMES TOWN PROPERTY AFTER TEN YEARS. A tract of land in a town becomes town property after it has been used as a public burial ground for ten years if the tract is not owned by a cemetery association. The town board shall control the burial ground as it controls other […]
365.29 PART OF LOT PRICE TO CEMETERY FUND; USE OF FUNDS. A town’s board may require that part of the price paid for a lot in its cemetery goes into a permanent fund. The money in the fund must be deposited under section 365.32. Money from the fund in an amount sufficient to care for […]
365.30 BOARD SETS LOT CARE SHARE; USE OF FUNDS. A town’s board shall decide the share of its cemetery lot price that is for caring for and beautifying the lot and the cemetery. The board may also require the cemetery directors to spend additional money from the permanent fund as set out in sections 365.29 […]
365.31 GIFT FOR CEMETERY OR LOT; USE OF FUNDS FOR CARE. A town’s board and the directors of its cemetery may accept a gift of money to the cemetery fund. They may require that the principal and interest from the deposit of the gift be used by the directors to care for and beautify the […]
365.32 DEPOSIT OF CEMETERY FUNDS. A town’s board may require its cemetery’s directors to immediately deposit in the county treasury money from the sale of a cemetery lot or from a gift for the cemetery fund. The county treasurer shall immediately deposit the money in the county’s depository as directed in section 365.33. History: (1017, […]
365.33 HOW COUNTY TO TREAT TOWN CEMETERY MONEY. Subdivision 1. Like other funds. Deposits into the fund set up under section 365.29 must be treated the way other funds in the county treasury are treated. The deposit must not earn a lower rate of interest than is paid on county funds in the depository. Subd. […]
365.34 IF DEPOSITORY CHANGED, FUND TO BE CHANGED. When a county changes its depository, the county’s treasurer shall deposit its towns’ cemetery funds in the new depository. History: (1021) 1911 c 224 s 8; 1987 c 229 art 8 s 1
365.35 FUND PRINCIPAL; INTEREST. The principal of a town’s cemetery fund must be used as directed by the town board. Interest earned by the fund that is not needed to care for or beautify the cemetery or its lots in any year must be added to the principal by the cemetery’s directors. History: (1022) 1911 […]
365.36 INVESTMENT OF CEMETERY FUND. Subdivision 1. Like school fund. A cemetery’s directors or, if none, the town board shall invest the principal of the cemetery fund in the kind of securities that the permanent school fund may be invested in. This section controls the investment of the principal of the fund. Subd. 2. County […]