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Key: (1) language to be deleted (2) new language

CHAPTER 187--H.F.No. 2932

An act

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:

Section 1.

Minnesota Statutes 2006, section 365.29, is amended to read:

365.29 PART OF LOT PRICE GOES TO CEMETERY FUND.

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. deleted text begin Interestdeleted text end new text begin Moneynew text end from the fund new text begin in an amount sufficient to care for and beautify the lot new text end must be paid annually to the cemetery's directors. The directors shall spend the new text begin amount of new text end money new text begin needed new text end to care for and beautify the lot new text begin as directed by the town boardnew text end . 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. new text begin Money from the fund must not be used for routine cemetery maintenance.new text end

Sec. 2.

Minnesota Statutes 2006, section 365.30, is amended to read:

365.30 BOARD SETS LOT CARE SHAREdeleted text begin , HOW INTEREST USED.deleted text end new text begin ; USE OF FUNDS.new text end

A town's board deleted text begin maydeleted text end new text begin shallnew text end 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 deleted text begin the interest on the sharedeleted text end new text begin additional money from the permanent fundnew text end as set out in sections 365.29 to 365.36.

Sec. 3.

Minnesota Statutes 2006, section 365.31, is amended to read:

365.31 GIFT FOR CEMETERY OR LOT; USE deleted text begin INTERESTdeleted text end new text begin FUNDSnew text end 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 new text begin principal and new text end 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.

Sec. 4.

Minnesota Statutes 2006, section 365.33, subdivision 4, is amended to read:

Subd. 4.

Withdrawal, use of deleted text begin interestdeleted text end new text begin moneynew text end .

Annually the county treasurer shall withdraw deleted text begin the interest earned ondeleted text end new text begin money from new text end the fund deleted text begin moneydeleted text end new text begin as directed by the town board new text end and pay it to the directors of the cemetery. The directors may use the deleted text begin interestdeleted text end new text begin money new text end only for purposes of sections 365.29 to 365.36.

Sec. 5.

Minnesota Statutes 2006, section 365.35, is amended to read:

365.35 FUND PRINCIPAL, EXTRA INTEREST deleted text begin NEVER TO BE USEDdeleted text end .

The principal of a town's cemetery fund must deleted text begin neverdeleted text end be usednew text begin as directed by the town boardnew text end . 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.

Sec. 6.

Minnesota Statutes 2006, section 365.36, subdivision 2, is amended to read:

Subd. 2.

County treasurer's duties.

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 365.36new text begin , and principal as directed by the town boardnew text end .

Sec. 7.

Minnesota Statutes 2006, section 365.36, subdivision 3, is amended to read:

Subd. 3.

Treasurer's report and statements.

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; deleted text begin anddeleted text end

(6) the amount of excess interest returned by the directors, deposited in the treasury, and added to the permanent funddeleted text begin .deleted text end new text begin ; andnew text end

new text begin (7) the amount of principal in the fund turned over to the directors at the direction of the town board. new text end

Sec. 8.

Minnesota Statutes 2006, section 471.84, is amended to read:

471.84 CEMETERIES; APPROPRIATION BY CERTAIN SUBDIVISIONS.

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 deleted text begin $2,500deleted text end new text begin $10,000new text end 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.

Official Publication of the State of Minnesota
Revisor of Statutes