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CHAPTER 307. PRIVATE CEMETERIES

Table of Sections
SectionHeadnote
307.01PLAT AND RECORD.
307.02EFFECT OF RECORDED PLAT.
307.03RELIGIOUS CORPORATIONS MAY ACQUIRE EXISTING CEMETERIES.
307.04CONVEYANCE OF LOTS.
307.05GIFTS FOR PROPRIETARY CARE OF LOTS.
307.06TRANSFER TO ASSOCIATION; HOW EFFECTED.
307.07EFFECT OF TRANSFER.
307.08DAMAGES; ILLEGAL MOLESTATION OF HUMAN REMAINS; BURIALS; CEMETERIES; PENALTY.
307.082CIVIL ACTIONS.
307.09EXEMPTIONS.
307.10VACATION; CHANGE OF NAME.
307.11ABANDONED LOTS; RECOVERY.
307.115CORRECTION OF INTERMENT ERRORS.
307.12RELOCATION.
307.01 PLAT AND RECORD.
Any private person and any religious corporation may establish a cemetery on the person's or
corporation's own land in the following manner: The land shall be surveyed and a plat thereof
made. A stone or other monument shall be established to mark one corner of such cemetery, and
its location shall be designated on the plat. The plat and the correctness thereof shall be certified
by the surveyor, whose certificate shall be endorsed thereon, and with such endorsement shall be
filed for record with the county recorder in the county where the cemetery is located, showing
the area and location of the cemetery. Any person or association owning such private cemetery
may subdivide or rearrange the same, from time to time, as may be necessary in the conduct of
the business, but no plat of such subdivision or rearrangement shall interfere with the rights
and privileges of the several lot owners of such cemetery without their consent, nor need same
be filed in the office of the county recorder; provided, that a plat of the same shall be kept for
public inspection at such cemetery; and, provided, further, that there shall be placed at the corner
of each lot of such subdivision or rearrangement cement or other nondestructible markers three
inches or more in diameter and eight inches or more in length, one of such markers showing
the number of the lot.
History: (7625) RL s 2960; 1923 c 360 s 1; 1976 c 181 s 2; 1986 c 444
307.02 EFFECT OF RECORDED PLAT.
When such plat has been recorded, every donation or grant of lands therein to the public,
to any religious corporation, or to any individual, shall be deemed a conveyance of such lands,
subject to the conditions and restrictions, if any, contained therein. Every conveyance of such
lots shall be expressly for burial purposes, and the lands designated on the plat as streets, alleys,
ways, commons, or other public uses shall be held by the owner of the cemetery in trust for the
uses and purposes thereon indicated.
History: (7626) RL s 2961
307.03 RELIGIOUS CORPORATIONS MAY ACQUIRE EXISTING CEMETERIES.
Any religious corporation, or two or more together, may acquire, by gift or purchase, the
cemetery lands and property of any cemetery association or private cemetery, and every such
association, and the owner of any private cemetery, are hereby empowered to convey to religious
corporations any cemetery land or property.
History: (7627) RL s 2962
307.04 CONVEYANCE OF LOTS.
Every religious corporation owning such cemetery may sell and convey lots therein for burial
purposes only. Deeds thereof may be executed by the treasurers of such corporations, or by one or
more of the trustees thereunto authorized by resolution duly adopted by its board of trustees.
History: (7628) RL s 2963
307.05 GIFTS FOR PROPRIETARY CARE OF LOTS.
Gifts, grants and bequests of personal property to any trust company, or to one or more
individuals and their successors, in trust for the purpose of perpetual care, maintenance, and
adornments of lots in private cemeteries and the walks, monuments, and structures thereon are
permitted. They shall not be deemed invalid as violating any existing law against perpetuities or
suspension of the power of alienation; and, in furtherance thereof, any trust company or individual
trustee and the trustee's successors may take and hold in trust the title to any one or more of such
lots in such private cemetery in perpetuity.
History: (7629) 1919 c 22 s 1; 1986 c 444
307.06 TRANSFER TO ASSOCIATION; HOW EFFECTED.
Any private cemetery established, platted, and recorded under the laws of this state may
consolidate with and transfer its property, for cemetery purposes only, to any cemetery association
or corporation organized under the laws of this state which is contiguous to, or adjacent to,
such cemetery corporation.
To so consolidate and transfer its property it shall be necessary:
(1) that a resolution be passed by a two-thirds vote of the lot owners and members of such
private cemetery, represented, present, and voting at a special meeting called for that purpose,
which resolution shall recite what cemetery corporation or association it is proposed to consolidate
with and transfer its property to, and the terms and conditions thereof; and 30 days' notice of such
meeting shall be previously given by mail to each lot owner of such private cemetery whose
address can be determined using reasonable diligence of the time and place when such meeting is
to be held, reciting the purpose thereof, which notice shall be signed by at least five lot owners; and
(2) that the resolution shall be signed and acknowledged by the presiding officer and
secretary of such meeting and shall be recorded with the county recorder of the county in which
the private cemetery is situated.
History: (7630) 1905 c 38 s 1; 1976 c 181 s 2; 1984 c 543 s 17; 1985 c 248 s 51; 2005 c 4 s 43
307.07 EFFECT OF TRANSFER.
When such resolution shall have been passed and certified to by the presiding officer and
secretary of such meeting and recorded in the office of the county recorder, as aforesaid, and
the terms and conditions of consolidation shall have been accepted by the board of directors
or trustees of such cemetery corporation, such private cemetery shall become a part of such
cemetery corporation or association, and subject thereafter to all the rules and regulations and
laws governing such cemetery corporation or association. It shall be lawful for the owners of such
private cemetery to transfer and convey to such cemetery corporation or association all unsold
lots in such private cemetery to such cemetery corporation or association to be used for burial
purposes only, and any such conveyance heretofore made is hereby legalized and such cemetery
corporation or association shall hold in trust, to and for the uses and purposes aforesaid, all
streets, alleys, ways, and commons, and the other public uses, in such private cemetery in lieu
of the owner thereof.
History: (7631) 1905 c 38 s 2; 1976 c 181 s 2; 2005 c 4 s 44
307.08 DAMAGES; ILLEGAL MOLESTATION OF HUMAN REMAINS; BURIALS;
CEMETERIES; PENALTY.
    Subdivision 1. Legislative intent; scope. It is a declaration and statement of legislative
intent that all human burials and human skeletal remains shall be accorded equal treatment and
respect for human dignity without reference to their ethnic origins, cultural backgrounds, or
religious affiliations. The provisions of this section shall apply to all human burials or human
skeletal remains found on or in all public or private lands or waters in Minnesota.
    Subd. 2. Felony; gross misdemeanor. A person who intentionally, willfully, and knowingly
destroys, mutilates, injures, disturbs, or removes human skeletal remains or human burial
grounds, is guilty of a felony. A person who intentionally, willfully, or knowingly removes any
tombstone, monument, or structure placed in any public or private cemetery or unmarked human
burial ground, or any fence, railing, or other work erected for protection or ornament, or any tree,
shrub, or plant or grave goods and artifacts within the limits of the cemetery or burial ground,
and a person who, without authority from the trustees, state archaeologist, or Indian affairs
council, discharges any firearms upon or over the grounds of any public or private cemetery or
authenticated and identified Indian burial ground, is guilty of a gross misdemeanor.
    Subd. 3. Protective posting. Every authenticated and identified burial ground may be
posted for protective purposes every 75 feet around its perimeter with signs listing the activities
prohibited by subdivision 2 and the penalty for violation of it. Posting is at the discretion of the
Indian affairs council in the case of Indian burials or at the discretion of the state archaeologist
in the case of non-Indian burials.
    Subd. 3a. Authentication. The state archaeologist shall authenticate all burial sites for
purposes of this section and may enter on property for the purpose of authenticating burial sites.
Only after obtaining written permission from the property owner or lessee, descendants of
persons buried in burial sites covered by this section may enter the burial sites for the purpose
of conducting religious ceremonies. This right of entry must not unreasonably burden property
owners or unnecessarily restrict their use of the property.
    Subd. 4. State archaeologist. The state shall retain the services of a qualified professional
archaeologist, approved by the state archaeologist and the Indian Affairs Council, for the purpose
of gathering information to authenticate or identify Indian burial grounds when requested by a
concerned scientific or contemporary Indian ethnic group, when Indian burials are known or
suspected to exist on public lands or waters controlled by the state or political subdivision.
    Subd. 5. Cost; use of data. The cost of authentication, identification, marking, and rescue of
unmarked or unidentified burial grounds or burials shall be the responsibility of the state. The
data collected by this activity that has common value for natural resource planning must be
provided and integrated into the Minnesota land management information system's geographic
and summary databases according to published data compatibility guidelines. Costs associated
with this data delivery must be borne by the state.
    Subd. 6. Approval of signs. The size, description and information on the signs must be
approved by the Minnesota State Historical Society.
    Subd. 7. Remains found outside of cemeteries. All unidentified human remains or burials
found outside of platted, recorded, or identified cemeteries and in contexts which indicate
antiquity greater than 50 years shall be dealt with according to the provisions of this section. If
such burials are not Indian or their ethnic identity cannot be ascertained, as determined by the
state archaeologist, they shall be dealt with in accordance with provisions established by the state
archaeologist. If such burials are Indian, as determined by the state archaeologist, efforts shall be
made by the state archaeologist and the Indian Affairs Council to ascertain their tribal identity.
If their probable tribal identity can be determined, such remains shall at the discretion of the
state archaeologist and Indian Affairs Council, be turned over to contemporary tribal leaders for
disposition. If it is deemed desirable by the state archaeologist or the Indian Affairs Council, such
remains shall be studied by a qualified professional archaeologist before being delivered to the
tribal leaders. If tribal identity cannot be determined, the Indian remains must be dealt with in
accordance with provisions established by the state archaeologist and the Indian Affairs Council.
    Subd. 8. Burial ground relocation. No authenticated and identified Indian burial ground
may be relocated unless the request to relocate is approved by the Indian Affairs Council.
When the Indian burial ground is located on public lands or waters, the cost of removal is the
responsibility of and shall be paid by the state or political subdivision controlling the lands or
waters. If large Indian burial grounds are involved, efforts shall be made by the state to purchase
and protect them instead of removing them to another location.
    Subd. 9. Interagency cooperation. The Department of Natural Resources, the Department
of Transportation, and all other state agencies and local governmental units whose activities may
be affected, shall cooperate with the state archaeologist and the Indian Affairs Council to carry
out the provisions of this section.
    Subd. 10. Construction and development plan review. When Indian burials are known
or suspected to exist, on public lands or waters, the state or political subdivision controlling the
lands or waters shall submit construction and development plans to the state archaeologist and the
Indian Affairs Council for review prior to the time bids are advertised. The state archaeologist
and the Indian Affairs Council shall promptly review the plans and make recommendations
for the preservation or removal of the human burials or remains, which may be endangered by
construction or development activities.
    Subd. 11. Burial sites data. Burial sites locational and related data maintained by the
Office of the State Archaeologist and accessible through the office's "Unplatted Burial Sites and
Earthworks in Minnesota" Web site are security information for purposes of section 13.37. Persons
who gain access to the data maintained on the site are subject to liability under section 13.08 and
the penalty established by section 13.09 if they improperly use or further disseminate the data.
History: (7632) RL s 2964; 1976 c 48 s 1; 1980 c 457 s 1; 1983 c 282 s 1-4; 1986 c 463 s 1;
1989 c 335 art 1 s 199; 1993 c 326 art 4 s 9; 1999 c 86 art 1 s 64-67; 1Sp2003 c 8 art 2 s 17
307.082 CIVIL ACTIONS.
    Subdivision 1. Who may bring. An action under this section may be maintained by the
attorney general; a state agency or political subdivision; an individual residing within this state; or
a partnership, corporation, association, company, or other entity with shareholders, members,
partners, or employees residing within this state.
    Subd. 2. Action. A person or entity listed in subdivision 1 may maintain a civil action
seeking a temporary or permanent injunction, damages, or other appropriate relief against a
person who is alleged to have committed a violation of section 307.08, subdivision 2. The action
must be brought within two years after the alleged violation is discovered and reported to the state
archaeologist or the Indian affairs council. The action must be filed in either the district court of
the county in which the subject burial ground is located or in which the defendant resides.
History: 1993 c 288 s 1; 1994 c 469 s 1
307.09 EXEMPTIONS.
    Subdivision 1. Extent of exemptions. All lands, not exceeding 100 acres in extent, and in
the case of cemeteries owned and managed by religious corporations, or corporations solely
owned and controlled by and in the interest of any religious denomination, 300 acres in extent, so
laid out and dedicated as a private cemetery, shall be exempt from public taxes and assessments,
and shall not be liable to levy and sale on execution, or to be applied in payment of the debts of
any owner thereof, so long as the same remains appropriated to the use of a cemetery; and no road
or street shall be laid through the same without the consent of the owners.
    Subd. 2. Special assessments. Nothing contained in subdivision 1 shall be construed
to exempt cemetery property owned or leased by any corporation, association, partnership,
proprietorship or any other organization from any special assessment unless such corporation,
association, partnership, proprietorship or other organization
(a) was formed for a purpose not involving pecuniary gain to its shareholders or members;
and
(b) pays no dividends or other pecuniary remuneration directly or indirectly to its
shareholders or members as such.
History: (7633) RL s 2965; 1913 c 137 s 1; 1927 c 295 s 3; 1969 c 980 s 2
307.10 VACATION; CHANGE OF NAME.
Upon application of the owners of such cemetery, the district court of the county in which it
is situate may alter or vacate the same, or any part thereof, as in the case of town plats. Upon
like application, and upon such notice as the court may direct, it may change the name of such
cemetery.
History: (7634) RL s 2966
307.11 ABANDONED LOTS; RECOVERY.
Sections 306.21; 306.22; 306.23; 306.24 and 306.241 apply to private cemeteries subject to
the provisions of this chapter.
History: 1976 c 203 s 1
307.115 CORRECTION OF INTERMENT ERRORS.
Section 306.155 applies to private cemeteries subject to this chapter. Nothing in section
306.155 shall exempt cemeteries from complying with chapter 149A.
History: 2003 c 48 s 2; 1Sp2003 c 23 s 2
307.12 RELOCATION.
A cemetery may not be relocated without the consent of the owners.
History: 1993 c 100 s 3

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Revisor of Statutes