language to be deleted (2) new language
relating to town cemeteries; specifying uses of certain cemetery funds;
amending Minnesota Statutes 2006, sections 365.29; 365.30; 365.31; 365.33, subdivision 4; 365.35; 365.36, subdivisions 2, 3; 471.84.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
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. Interest from the fund must be paid annually to the cemetery's directors. The directors shall spend the money to care for and beautify the lot . The amount spent on a lot must be in the same proportion that the part of the price put in the fund from the sale of that lot is of the total fund.
A town's board may 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 the interest on the share as set out in sections 365.29 to 365.36.
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 interest from the deposit of the gift be used by the directors to care for and beautify the cemetery or its lots. If a donor gives a gift for use of a specific lot, the board or the directors may accept the gift and then shall use it and interest on it on that lot.
The principal of a town's cemetery fund must never be used. 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.
The town board and the cemetery directors may require the county treasurer to withdraw money from the depository for investment under this section. The securities invested in must remain with the county treasurer. The bond of the county treasurer is security for the proper care of the securities. The bond is also security for the payment to the cemetery directors of interest earned by the securities and received by the treasurer. On receiving payments on the securities the county treasurer shall deposit the payments in the county depository. The county treasurer also shall collect the interest on money loaned from the fund. The county treasurer shall then pay the money received and collected to the directors of the cemetery when they ask for it. Annually the county treasurer shall pay the cemetery directors all interest on money received or collected on money deposited or invested under sections 365.29 to 365.36.
Before March 2 each year the county treasurer shall make a report to the town board. The report must have a statement of all money received by the treasurer under sections 365.29 to 365.36 during the last calendar year. The statement must include:
(1) the amount of money and the amount of securities in the permanent fund on the first day of the calendar year;
(2) the amount of money paid into the fund during the year;
(3) the amount of money invested in securities in the year;
(4) the amount of money and the amount of securities in the fund at the end of the calendar year;
(5) the amount of interest collected on the fund and turned over to the directors; and
(6) the amount of excess interest returned by the directors, deposited in the treasury, and added to the permanent fund.
The governing body of any city of the fourth class or statutory city or town may, in its discretion, appropriate a sum not to exceed $2,500 per annum to any public or privately owned cemetery located within or without its boundaries if the cemetery is used for the burial of the dead of any city of the fourth class or statutory city or town without restriction.
Presented to the governor April 7, 2008
Signed by the governor April 10, 2008, 3:45 p.m.