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Minnesota Legislature

Office of the Revisor of Statutes

CEMETERY ASSOCIATIONS

See also CEMETERIES

Accounting and bookkeeping

Permanent care and improvement funds, Minn. Statutes 2008 306.49

Trust accounts, Minn. Statutes 2008 306.761, 2008 306.762

Acquisition of land

Eminent domain powers, Minn. Statutes 2008 306.05

Purpose, Minn. Statutes 2008 306.02

Requirements, Minn. Statutes 2008 306.05

Actuaries hired by, Minn. Statutes 2008 306.03, 2008 306.04

Adverse claims to real property, lawsuits, Minn. Statutes 2008 306.28

Annual reports

Board of trustees, duties, Minn. Statutes 2008 306.11

Generally, Minn. Statutes 2008 306.761

Articles of incorporation

Amendments, Minn. Statutes 2008 306.73 to 2008 306.75

Assessments, authority to levy, Minn. Statutes 2008 306.55

Directors, provisions regarding, Minn. Statutes 2008 306.02

Execution, recording, Minn. Statutes 2008 306.02

Reorganized associations, Minn. Statutes 2008 306.62

Trustees, provisions regarding, Minn. Statutes 2008 306.02

Articles of reassociation, reorganized associations, Minn. Statutes 2008 306.68

Assignments, money or property, to other cemetery associations, Minn. Statutes 2008 306.28

Associates

Generally, Minn. Statutes 2008 306.111

Governing board, Minn. Statutes 2008 306.69, 2008 306.73

Meetings, Minn. Statutes 2008 306.023, 2008 306.025

Notice received, meetings, Minn. Statutes 2008 306.023

Trustees chosen from, Minn. Statutes 2008 306.11

Vacancies, filling, Minn. Statutes 2008 306.11, 2008 306.111

Votes and voting, Minn. Statutes 2008 306.023, 2008 306.025

Audits and examinations, Minn. Statutes 2008 306.93

Board of associates

Generally, Minn. Statutes 2008 306.73

Private cemetery associations, Minn. Statutes 2008 306.69

Board of directors

Appointment by religious corporations, Minn. Statutes 2008 306.02

Defined, Minn. Statutes 2008 306.87

Investment of funds, Minn. Statutes 2008 306.44

Municipal cemeteries, associations maintaining, see same under this topic

Petitions by, county cemetery funds, Minn. Statutes 2008 306.48

Private cemetery associations, see same under this topic

Reports given, county cemetery funds, Minn. Statutes 2008 306.50, 2008 306.53

Reports received, Minn. Statutes 2008 306.52

Vacancies, filling, Minn. Statutes 2008 306.111

Votes and voting, Minn. Statutes 2008 306.31, 2008 306.41

Board of trustees

Approvals by, excess real property, Minn. Statutes 2008 306.64

Election or appointment by, Minn. Statutes 2008 306.73, 2008 306.77, 2008 306.81

Execution by, Minn. Statutes 2008 306.023, 2008 306.025

First board, Minn. Statutes 2008 306.68, 2008 306.73

Investment of funds, Minn. Statutes 2008 306.44

Management, duties, Minn. Statutes 2008 306.73

Meetings, Minn. Statutes 2008 306.73, 2008 306.773, 2008 306.79

Members, Minn. Statutes 2008 306.68, 2008 306.73, 2008 306.79

Municipal cemeteries, associations maintaining, see same under this topic

Notice given, Minn. Statutes 2008 306.77, 2008 306.81

Petitions by, county cemetery funds, Minn. Statutes 2008 306.48

Powers and duties, Minn. Statutes 2008 306.62, 2008 306.68, 2008 306.73

Private cemetery associations, see same under this topic

Reports given, Minn. Statutes 2008 306.11, 2008 306.50, 2008 306.53

Reports received, Minn. Statutes 2008 306.52

Resolutions by

Acquisition of land for buildings or improvements, Minn. Statutes 2008 306.79

Articles or certificates of incorporation, amendments, Minn. Statutes 2008 306.73

Cemeteries, transfer to local governments, Minn. Statutes 2008 306.025

Investment of funds, Minn. Statutes 2008 306.38, 2008 306.773

Lots, reinvestment of title, Minn. Statutes 2008 306.16, 2008 306.17

Trustees, permanent care and improvement funds, Minn. Statutes 2008 306.77

Unused property, transfer to operating cemetery, Minn. Statutes 2008 306.023

Term, Minn. Statutes 2008 306.11

Vacancies, Minn. Statutes 2008 306.11, 2008 306.111, 2008 306.73

Votes and voting

Acquisition of land for buildings or improvements, Minn. Statutes 2008 306.79

Articles or certificates of incorporation, amendments, Minn. Statutes 2008 306.73

Cemeteries, transfer to local governments, Minn. Statutes 2008 306.025

Investment of funds, Minn. Statutes 2008 306.38, 2008 306.773

Permanent care and improvement funds, deposits to, Minn. Statutes 2008 306.37, 2008 306.78

Permanent care and improvement funds, establishment, Minn. Statutes 2008 306.31, 2008 306.41

Permanent care and improvement funds, trustees, Minn. Statutes 2008 306.77

Unused property, transfer to operating cemetery, Minn. Statutes 2008 306.023

Bonds (officers and fiduciaries)

Performance bonds, construction, Minn. Statutes 2008 306.90, 2008 306.93

Permanent care and improvement fund managers, Minn. Statutes 2008 306.34, 2008 306.44

Bylaws

Actuaries, provisions regarding, Minn. Statutes 2008 306.03

Adoption, Minn. Statutes 2008 306.69, 2008 306.73

Assessments, authority to levy, Minn. Statutes 2008 306.55

Officers, provisions regarding, Minn. Statutes 2008 306.73

Trustees, provisions regarding, elections, Minn. Statutes 2008 306.11

Certificates and certification

Articles or certificates of incorporation, amendments, Minn. Statutes 2008 306.74

Certified letters (audits and examinations), Minn. Statutes 2008 306.93

Reorganized associations, Minn. Statutes 2008 306.61

Certificates of incorporation

Amendments, Minn. Statutes 2008 306.73 to 2008 306.75

Associates, vacancies, Minn. Statutes 2008 306.11

Execution, Minn. Statutes 2008 306.02

Trustees, vacancies, Minn. Statutes 2008 306.11

Consolidations, with private cemeteries, Minn. Statutes 2008 307.06, 2008 307.07

Construction performance bonds, Minn. Statutes 2008 306.90, 2008 306.93

Contracts

Perpetual care contracts, see Lots under CEMETERIES

Prepaid burial contracts, see PREPAID BURIAL CONTRACTS

Property transferred from local governments, management and maintenance, Minn. Statutes 2008 306.02

Conveyances

Lots, see under CEMETERIES

Personal property, see same under this topic

Real property, see same under this topic

Transfers of property, see same under this topic

Corporate seal

Articles or certificates of incorporation, amendments, Minn. Statutes 2008 306.74

Private cemetery associations, Minn. Statutes 2008 306.70

Trustees, appointment, Minn. Statutes 2008 306.77

Crematories, construction and operation, Minn. Statutes 2008 306.02

Damages

Prepaid burial contracts, termination, liquidated damages, Minn. Statutes 2008 306.25

Property damage, right of recovery, Minn. Statutes 2008 306.12

Deeds, transfers of property, Minn. Statutes 2008 306.023

Definitions, public cemeteries, Minn. Statutes 2008 306.87

Directors, see Board of directors under this topic

Duration of association, Minn. Statutes 2008 306.73

Duties delegated to, abandoned cemeteries

Improvement and maintenance, Minn. Statutes 2008 306.243

Eminent domain, acquisition of land, Minn. Statutes 2008 306.05

Execution sales, Minn. Statutes 2008 306.14

Filing with, lots

Claims of interest in, Minn. Statutes 2008 306.21

Sales agreements, Minn. Statutes 2008 306.15

Fines, actuaries, failure to perform duties, Minn. Statutes 2008 306.04

Formation, incorporation, Minn. Statutes 2008 306.02, 2008 315.16

Fraternal benefit societies, cemeteries operated by, Minn. Statutes 2008 306.88

Funds and accounts

Permanent care and improvement funds, see same under this topic

Perpetual care trust funds, Minn. Statutes 2008 306.025

Trust accounts, Minn. Statutes 2008 306.761, 2008 306.762, 2008 306.773

Use, repurchase of lots or entombment or inurnment spaces, Minn. Statutes 2008 306.15

Gifts to

Acquisition of land, Minn. Statutes 2008 306.05

Fraternal benefit societies, Minn. Statutes 2008 306.88

Permanent care and improvement funds, Minn. Statutes 2008 306.43

Governing boards

Approvals by, abandoned lots, quieting title lawsuits, Minn. Statutes 2008 306.22

Board of associates, Minn. Statutes 2008 306.69, 2008 306.73

Consent, Minn. Statutes 2008 306.29

Directors, Minn. Statutes 2008 306.69, 2008 306.73

Mail and mailing, unused lots, Minn. Statutes 2008 306.242

Publication by, unused lots, Minn. Statutes 2008 306.242

Resolutions by, Minn. Statutes 2008 306.21, 2008 306.242, 2008 306.85

Service of process by, unused lots, Minn. Statutes 2008 306.242

Trustees, see Board of trustees under this topic

Unused lots, notice given, Minn. Statutes 2008 306.242

Incorporation, Minn. Statutes 2008 306.02, 2008 315.16

Incorporators, Minn. Statutes 2008 306.02, 2008 306.87

Indebtedness, sale proceeds from lots or personal property, use, Minn. Statutes 2008 306.10

Investment of funds, permanent care and improvement funds

Certain associations, authority, Minn. Statutes 2008 306.38

Generally, Minn. Statutes 2008 306.773, 2008 306.79

Principal, Minn. Statutes 2008 306.38

Lawsuits

Abandoned lots, quieting title, Minn. Statutes 2008 306.22, 2008 306.23

Adverse claims to real property, Minn. Statutes 2008 306.28

Property damage, Minn. Statutes 2008 306.12, 2008 307.082

Violations, generally, Minn. Statutes 2008 307.082

Liability, trustees, Minn. Statutes 2008 306.77, 2008 306.79

Lot owners, see under CEMETERIES

Mail and mailing, prepaid burial contracts, notice of default, Minn. Statutes 2008 306.25

Maintenance set asides, decedents estates, Minn. Statutes 2008 306.57

Members of association, see Associates under this topic

Municipal cemeteries, associations maintaining

Accounts and accounting, permanent care and improvement funds, Minn. Statutes 2008 306.49

Bonds (officers and fiduciaries), Minn. Statutes 2008 306.44

Generally, Minn. Statutes 2008 306.83 to 2008 306.851

Gifts to, Minn. Statutes 2008 306.43

Payments to, Minn. Statutes 2008 306.51, 2008 306.53

Permanent care and improvement funds, see same under this topic

Reports about, Minn. Statutes 2008 306.761

Transfers of property, to cemetery associations, Minn. Statutes 2008 306.02

Nonprofit corporations law, exemption, Minn. Statutes 2008 317A.051

Notice given

Annual lot maintenance fees, nonpayment, Minn. Statutes 2008 306.16

Lots, reinvestment of title, Minn. Statutes 2008 306.17

Owners and ownership, annual reports, Minn. Statutes 2008 306.761

Prepaid burial contracts, default, Minn. Statutes 2008 306.25

Second and subsequent offenses, Minn. Statutes 2008 306.761

Trust accounts, Minn. Statutes 2008 306.761

Trustees, elections, Minn. Statutes 2008 306.11

Violations, Minn. Statutes 2008 306.761

Officers

Duties, Minn. Statutes 2008 306.73

Election of, Minn. Statutes 2008 306.73

Execution by, trustees, appointment, Minn. Statutes 2008 306.77

President, see same under this topic

Private cemetery associations

Certificates and certification, Minn. Statutes 2008 306.70, 2008 307.06, 2008 307.07

Deeds, execution, Minn. Statutes 2008 307.04

Powers and duties, Minn. Statutes 2008 306.69

Secretary, see same under this topic

Treasurer, see same under this topic

Vice-president, Minn. Statutes 2008 306.09

Organization, associations established in or after 1906, Minn. Statutes 2008 306.01

Payments by

Annual reports, filing fees, Minn. Statutes 2008 306.761

Audited financial statements, filing fees, Minn. Statutes 2008 306.93

Construction performance bonds, filing fees, Minn. Statutes 2008 306.90

Reports about, Minn. Statutes 2008 306.11

Sale proceeds from lots or personal property, use, Minn. Statutes 2008 306.10

Payments to, interest earned on county cemetery funds

Apportionment, Minn. Statutes 2008 306.51, 2008 306.53

Permanent care and improvement funds

Accounts and accounting, Minn. Statutes 2008 306.49

Amount of fund, Minn. Statutes 2008 306.41

Apportionment of funds, Minn. Statutes 2008 306.77

Audited financial statements, Minn. Statutes 2008 306.93

Board of directors, duties, Minn. Statutes 2008 306.31, 2008 306.41 to 2008 306.44

Board of trustees, duties, Minn. Statutes 2008 306.31, 2008 306.41 to 2008 306.44

City councils, duties, Minn. Statutes 2008 306.41 to 2008 306.44

County auditor, duties, Minn. Statutes 2008 306.49

County treasurer, duties, Minn. Statutes 2008 306.44 to 2008 306.48

Credit for funds deposited in county treasury, Minn. Statutes 2008 306.49

Deposits to

Abandoned lots, sale proceeds, Minn. Statutes 2008 306.241

Decedents estates, maintenance set asides, orders, Minn. Statutes 2008 306.56

Generally, Minn. Statutes 2008 306.37, 2008 306.78

Gifts and donations, Minn. Statutes 2008 306.43

Lot and burial space sales, proceeds, Minn. Statutes 2008 306.37, 2008 306.42, 2008 306.78

Earned income, uses, Minn. Statutes 2008 306.38

Establishment, Minn. Statutes 2008 306.31, 2008 306.41, 2008 306.76, 2008 306.761

Fraternal benefit societies maintaining cemeteries, Minn. Statutes 2008 306.88

Gifts and donations to fund, uses, Minn. Statutes 2008 306.43

Income of fund, uses, Minn. Statutes 2008 306.41 to 2008 306.44, 2008 306.79

Interest earned, uses, Minn. Statutes 2008 306.42, 2008 306.43

Investment of funds, Minn. Statutes 2008 306.44, 2008 306.773, 2008 306.79

Money held in trust, Minn. Statutes 2008 306.761, 2008 306.762, 2008 306.773

Municipal cemeteries, associations maintaining, Minn. Statutes 2008 306.76 to 2008 306.851

Payments from, Minn. Statutes 2008 306.38, 2008 306.39

Principal, Minn. Statutes 2008 306.37, 2008 306.38, 2008 306.79

Private cemetery associations, Minn. Statutes 2008 306.69, 2008 306.72, 2008 306.85

Reports about

Annual report, Minn. Statutes 2008 306.40, 2008 306.761, 2008 306.80

County cemetery funds, interest, Minn. Statutes 2008 306.50, 2008 306.52

Financial statements, Minn. Statutes 2008 306.52

Secretary, duties, Minn. Statutes 2008 306.40

Town boards of supervisors, duties, Minn. Statutes 2008 306.41 to 2008 306.44

Transfer of money from, notice, Minn. Statutes 2008 306.77

Trustees of funds

Acceptance of appointment, Minn. Statutes 2008 306.77

Appointment, Minn. Statutes 2008 306.32, 2008 306.35, 2008 306.77

Bond, Minn. Statutes 2008 306.34

Compensation, Minn. Statutes 2008 306.39, 2008 306.79

District court, duties, Minn. Statutes 2008 306.34, 2008 306.36, 2008 306.82

Liability, Minn. Statutes 2008 306.77, 2008 306.79

New board, organization, Minn. Statutes 2008 306.36

Powers and duties, Minn. Statutes 2008 306.33, 2008 306.36

Qualifications, Minn. Statutes 2008 306.32

Recording, Minn. Statutes 2008 306.32

Records, Minn. Statutes 2008 306.40, 2008 306.77

Removal, Minn. Statutes 2008 306.34, 2008 306.82

Reports given, Minn. Statutes 2008 306.40, 2008 306.80, 2008 306.82

Resignation notice, effect, Minn. Statutes 2008 306.81

Resigning or removed trustees, duties, Minn. Statutes 2008 306.81

Revocation of appointment, Minn. Statutes 2008 306.77

Successor trust companies, Minn. Statutes 2008 306.33

Successors, appointment, Minn. Statutes 2008 306.81

Term, Minn. Statutes 2008 306.33

Trust companies, designation as, Minn. Statutes 2008 306.32, 2008 306.33, 2008 306.77

Vacancies, filling, Minn. Statutes 2008 306.32, 2008 306.35, 2008 306.36

Violations and penalties, Minn. Statutes 2008 306.34, 2008 306.77, 2008 306.82

Withdrawals, notice, Minn. Statutes 2008 306.77

Perpetual care trust funds

Cemeteries transferred to local governments, Minn. Statutes 2008 306.025

Personal property

Acquisition and management, Minn. Statutes 2008 306.02

Sale and conveyance, Minn. Statutes 2008 306.02, 2008 306.10, 2008 306.14, 2008 306.88

Taxes and assessments, exemptions, Minn. Const. art 10 s 1, 2008 272.02, 2008 306.14

Petitions by, cemetery lots

Reversion to association for unpaid assessments, Minn. Statutes 2008 306.55

Prepaid burial contracts, see PREPAID BURIAL CONTRACTS

President

Election of, reorganized associations, Minn. Statutes 2008 306.60, 2008 306.61

Execution by, certificate of amended articles, Minn. Statutes 2008 306.74

Powers and duties, reorganized associations, Minn. Statutes 2008 306.62, 2008 306.68

Signatures, lot sales, Minn. Statutes 2008 306.09

Private cemetery associations

Accounts and accounting, Minn. Statutes 2008 306.49

Articles of incorporation, amendments, Minn. Statutes 2008 306.69 to 2008 306.72, 2008 306.75

Board of associates, Minn. Statutes 2008 306.69, 2008 307.06

Board of directors

Articles or certificates of incorporation, amendments, Minn. Statutes 2008 306.69 to 2008 306.72

Board of associates, election, Minn. Statutes 2008 306.69

Cemetery permanent care and improvement funds, establishment, Minn. Statutes 2008 306.41

Consolidations, approval, Minn. Statutes 2008 307.07

Directors, appointment, Minn. Statutes 2008 306.02

Investment of funds, Minn. Statutes 2008 306.44

Reports given, Minn. Statutes 2008 306.50, 2008 306.53

Reports received, Minn. Statutes 2008 306.52

Trustees, appointment, Minn. Statutes 2008 306.02

Board of trustees

Articles or certificates of incorporation, amendments, Minn. Statutes 2008 306.69 to 2008 306.72

Cemetery lots, execution of deeds, Minn. Statutes 2008 307.04

Cemetery permanent care and improvement funds, establishment, Minn. Statutes 2008 306.41

Consolidations, approval, Minn. Statutes 2008 307.07

Investment of funds, Minn. Statutes 2008 306.44

Powers and duties, Minn. Statutes 2008 306.69

Reports given, Minn. Statutes 2008 306.50, 2008 306.53

Reports received, Minn. Statutes 2008 306.52

Bonds (officers and fiduciaries), Minn. Statutes 2008 306.44

Bylaws, adoption, Minn. Statutes 2008 306.69

Certificates and certification, Minn. Statutes 2008 307.07

Certificates of incorporation, amendments, Minn. Statutes 2008 306.69 to 2008 306.72

Corporate seal, Minn. Statutes 2008 306.70

Deeds, cemetery lots, execution, Minn. Statutes 2008 307.04

Gifts to, Minn. Statutes 2008 306.43, 2008 307.03, 2008 307.05

Land donations or grants, Minn. Statutes 2008 307.02

Lot owners, see under CEMETERIES

Officers

Certificates and certification, Minn. Statutes 2008 306.70, 2008 307.06, 2008 307.07

Deeds, execution, Minn. Statutes 2008 307.04

Powers and duties, Minn. Statutes 2008 306.69

Payments to, Minn. Statutes 2008 306.51, 2008 306.53

Permanent care and improvement funds, Minn. Statutes 2008 306.69, 2008 306.72, 2008 306.85

Personal property, Minn. Statutes 2008 272.02, 2008 306.88, 2008 307.06, 2008 307.09

Purchases, acquisition of land, Minn. Statutes 2008 307.03

Real property

Consolidation and transfer, Minn. Statutes 2008 307.06

Land donations or grants, Minn. Statutes 2008 307.02

Religious corporations, conveyance to, Minn. Statutes 2008 307.03

Taxes, exemptions, Minn. Statutes 2008 272.02, 2008 306.88, 2008 307.09

Religious corporations considered as, Minn. Statutes 2008 306.71

Reports about, Minn. Statutes 2008 306.761

Rules and regulations, adoption, Minn. Statutes 2008 306.69

Property

Personal property, see same under this topic

Real property, see same under this topic

Transfers of property, see same under this topic

Purchases by, acquisition of land

Generally, Minn. Statutes 2008 306.05

Private cemetery associations, Minn. Statutes 2008 307.03

Real property

Acquisition and management, Minn. Statutes 2008 306.02

Adverse claims, lawsuits, Minn. Statutes 2008 306.28

Private cemetery associations, see same under this topic

Sale and conveyance

Excess property, Minn. Statutes 2008 306.64

Execution sales, Minn. Statutes 2008 306.14

First class cities, conveyances to, Minn. Statutes 2008 306.86

Fraternal benefit societies, conveyances to, Minn. Statutes 2008 306.88

Generally, Minn. Statutes 2008 306.02, 2008 306.28

Holding corporations, conveyances to, Minn. Statutes 2008 306.86

Religious corporations, conveyances to, Minn. Statutes 2008 307.03

Restriction, Minn. Statutes 2008 306.28

Unsuitable land, Minn. Statutes 2008 306.63

Taxes and assessments, exemptions, Minn. Const. art 10 s 1, 2008 272.02, 2008 306.14

Transfers of property, see same under this topic

Receipts, reports about, Minn. Statutes 2008 306.11

Records and record keeping

Burial register, Minn. Statutes 2008 306.03

Lots, document affecting title, Minn. Statutes 2008 306.17, 2008 306.29

Permanent care and improvement funds, Minn. Statutes 2008 306.32, 2008 306.40

Registry of deeds, Minn. Statutes 2008 306.17

Reorganized associations, Minn. Statutes 2008 306.61

Trust accounts, Minn. Statutes 2008 306.762

Trustees, appointment, Minn. Statutes 2008 306.77

Reorganizations

Articles of reassociation, Minn. Statutes 2008 306.68

Associations organized before 1913, Minn. Statutes 2008 306.68

Associations organized before 1986, Minn. Statutes 2008 306.58 to 2008 306.62

Authorization, Minn. Statutes 2008 306.58, 2008 306.68

Meetings, Minn. Statutes 2008 306.59 to 2008 306.61, 2008 306.68

Notice, Minn. Statutes 2008 306.59, 2008 306.68

Officers, Minn. Statutes 2008 306.60 to 2008 306.62

Prima facie evidence, Minn. Statutes 2008 306.61

Recording, Minn. Statutes 2008 306.61

Reports given, annual reports, Minn. Statutes 2008 306.11, 2008 306.761

Rules and regulations

Adoption, Minn. Statutes 2008 306.73

Property transferred to, Minn. Statutes 2008 306.08

Sales

Lots, see under CEMETERIES

Personal property, see same under this topic

Prepaid burial contracts, see PREPAID BURIAL CONTRACTS

Real property, see same under this topic

Secretary

Actuarial duties, Minn. Statutes 2008 306.03, 2008 306.04

Election of, Minn. Statutes 2008 306.60, 2008 306.61

Execution by, Minn. Statutes 2008 306.74

Filing with, Minn. Statutes 2008 306.32, 2008 306.77

Powers and duties, Minn. Statutes 2008 306.62, 2008 306.68

Record keeping, Minn. Statutes 2008 306.40

Signatures, lot sales, Minn. Statutes 2008 306.09

Service of process by

Annual maintenance fees, nonpayment notice, Minn. Statutes 2008 306.16

Lots, claims of interest, Minn. Statutes 2008 306.21

Prepaid burial contracts, default notice, Minn. Statutes 2008 306.25

Proof of service, lots, reinvestment of title, Minn. Statutes 2008 306.17

Surviving associations, mergers, Minn. Statutes 2008 306.027

Town cemetery associations, cemetery funds

County treasury administration, Minn. Statutes 2008 365.33

Sale or lease procedures for, Minn. Statutes 2008 365.26

Transfers of property

Acquisition of land, generally, Minn. Statutes 2008 306.05

From fraternal corporations, Minn. Statutes 2008 306.07, 2008 306.08

From local governments, Minn. Statutes 2008 306.02, 2008 306.06, 2008 306.243

From private cemeteries, Minn. Statutes 2008 307.06

From religious corporations, Minn. Statutes 2008 306.02

Management and maintenance contracts, Minn. Statutes 2008 306.02

Reinvested lots, limitation, Minn. Statutes 2008 306.20

To fraternal benefit societies, Minn. Statutes 2008 306.88

To local governments, Minn. Statutes 2008 306.025

To other cemetery associations, Minn. Statutes 2008 306.23, 2008 306.28

To religious corporations, Minn. Statutes 2008 306.02

Treasurer

Election of, reorganized associations, Minn. Statutes 2008 306.60, 2008 306.61

Filing with, bonds, Minn. Statutes 2008 306.34

Powers and duties, reorganized associations, Minn. Statutes 2008 306.62, 2008 306.68

Signatures, lot sales, Minn. Statutes 2008 306.09

Trust accounts

Investment of funds, Minn. Statutes 2008 306.773

Notice, Minn. Statutes 2008 306.761

Records, Minn. Statutes 2008 306.762

Violations and penalties, Minn. Statutes 2008 306.762

Trust funds, perpetual care, Minn. Statutes 2008 306.025

Trustees

Appointment, by religious corporations, Minn. Statutes 2008 306.02

Associates chosen as, Minn. Statutes 2008 306.11

Changes, notice, Minn. Statutes 2008 306.761

Consent, Minn. Statutes 2008 306.14, 2008 306.141

Election of, Minn. Statutes 2008 306.11, 2008 306.60, 2008 306.61

Governing board, see Board of trustees under this topic

Lot sales, duties, Minn. Statutes 2008 306.09

Lots owners chosen as, Minn. Statutes 2008 306.11

Meetings, reports about, Minn. Statutes 2008 306.11

Permanent care and improvement funds, see same under this topic

Reports received, Minn. Statutes 2008 306.40, 2008 306.52

Unincorporated associations, transfers of property, Minn. Statutes 2008 306.023

Vice-president, signatures, lot sales, Minn. Statutes 2008 306.09

Violations and penalties

Actuaries, failure to perform duties, fines, Minn. Statutes 2008 306.04

Audit reports, violations, Minn. Statutes 2008 306.93

Construction performance bonds, violations, Minn. Statutes 2008 306.90

County auditors, duties regarding, Minn. Statutes 2008 306.95

Execution sales, Minn. Statutes 2008 306.14

Notice, Minn. Statutes 2008 306.95

Permanent care and improvement fund violations, Minn. Statutes 2008 306.37

Reporting or notice violations, Minn. Statutes 2008 306.761

Trust account records, violations, Minn. Statutes 2008 306.762

Trustees, violations, Minn. Statutes 2008 306.34, 2008 306.77, 2008 306.82

Writing, trustees, appointment, Minn. Statutes 2008 306.77