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    Subdivision 1. Acceptance of donations. The board of county commissioners may accept
money from private sources or from any person, firm, or corporation, including fiduciaries,
donated for the perpetual care of cemeteries located either wholly or partly in the county, and use
the funds for the purposes provided in subdivision 2.
    Subd. 2. Use of public money for cemeteries. The board may expend public funds under its
control to maintain and improve, and otherwise permanently care for cemeteries located either
wholly or partly in the county. The expenditures shall be included in, and shall not be in excess
of, limitations on expenditures fixed by law.
    Subd. 3. Donations deposited with county treasurer. The money donated or made available
for use by the board to permanently care for cemeteries, shall be paid into the county treasury, and
kept in a separate fund and disbursed only as authorized by the county board.
History: 1945 c 364 s 1; 1984 c 629 s 2