A town's board may sell a lot in its cemetery for burial of only those permitted by the board to be buried there. The lots must be conveyed as other real estate is conveyed.
Money from the sale of town cemetery lots must be paid into the town treasury. The money makes up a fund to be used only to keep up, improve, and ornament the cemetery.
If a lot is sold but not used, ownership reverts to the town 40 years after the sale or 40 years after the most recent recording with the county recorder of a notice of the kind described in section 541.023 or another document that relates to the ownership, whichever is latest. The town may take legal action in the same way as any other person to clarify the ownership or assure the marketability of the lot.
Official Publication of the State of Minnesota
Revisor of Statutes