16-242 Cemeteries; maintenance; funds; how used.
16-242. Cemeteries; maintenance; funds; howused.(1) A city of the first class may survey, plat, map,grade, fence, ornament, and otherwise improve all burial and cemetery groundsand avenues leading thereto owned by such city. It may construct walks, rearand protect ornamental trees therein, and provide for paying the expensesthereof.(2) After the burial and cemetery grounds are fully paid for, the citymay set aside the proceeds of the sale of lots as a perpetual fund to be investedas provided by ordinance. The income from the fund may beused for the general care, management, maintenance,improvement, beautifying, and welfare of the cemetery. The principal of theperpetual fund may be used for the general care, management, maintenance,improvement, beautifying, and welfare of the cemetery as long as no more thantwenty percent of the principal is so used in any fiscal year and no morethan forty percent of the principal is so used in any period of ten consecutivefiscal years. The principal of the perpetual fund may also be used for the purchaseand development of additional land to be used for cemetery purposes as longas no more than twenty-five percent of the principal is so used in any fiscalyear and no more than thirty-five percent of the principal is so used in anyperiod of ten consecutive fiscal years.(3) The city may receive money by donation, bequest, or otherwise for credit to the perpetual fund tobe invested as provided by ordinance or as conditionedby the donor. The income therefrom may be used for the generalcare, management, maintenance, improvement, beautifying, and welfare of thecemetery as the donor may designate. The principal therefrom may be used for the general care,management, maintenance, improvement, beautifying, and welfare of the cemeteryas the donor may designate as long as no more than twenty percent of the principalis so used in any fiscal year and no more than forty percent of the principalis so used in any period of ten consecutive fiscal years. Theprincipal therefrom may also beused for the purchase and development of additional land to be used for cemeterypurposes as the donor may designate as long as no more than twenty-five percentof the principal is so used in any fiscal year and no more than thirty-fivepercent of the principal is so used in any period of ten consecutive fiscalyears.(4) The city treasurer shall be the custodian of such funds, and thesame shall be invested by a board composed of the mayor, city treasurer, andcity clerk.(5) This section does not limit the use of any money that comes to thecity by donation, bequest, or otherwise that is not designated to be creditedto the perpetual fund or that allows greater use for purchase or developmentof additional land to be used for cemetery purposes. SourceLaws 1901, c. 18, § 48, XLVIII, p. 258; Laws 1913, c. 256, § 1, p. 790; R.S.1913, § 4858; C.S.1922, § 4026; C.S.1929, § 16-243; R.S.1943, § 16-242; Laws 2005, LB 262, § 2; Laws 2009, LB500, § 2.