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306.55 ASSESSMENTS LEVIED FOR LOT CARE; ENFORCEMENT.
When assessments are levied by a cemetery association authorized to levy assessments
by its articles of incorporation, bylaws, or otherwise for the care, upkeep, and maintenance of
any lot or lots in the cemetery and remain unpaid for a period of five years, the unused portion
of the lot or lots reverts to and becomes the property of the cemetery association in which the
lot or lots are located. The reversion becomes effective upon entry of judgment in the district
court of the county in which the cemetery is located, in proceedings instituted for that purpose
after petition by the association to the court and after a hearing on the petition, upon notice to
interested parties as prescribed by the court.
History: (7594-16) 1927 c 208; 1949 c 428 s 1; 1988 c 469 art 5 s 1

Official Publication of the State of Minnesota
Revisor of Statutes