Minnesota Statutes
Chapter 306 — Public Cemeteries
Section 306.243 — Maintaining Abandoned Cemeteries.

Subdivision 1. Appropriation for improvement. A county board may appropriate the general revenue funds it determines necessary for the improvement and maintenance of the cemetery if there is in the county, whether or not within the corporate limits of a town or statutory city, either of the following:
(1) a cemetery that has been abandoned or neglected and the association having had charge of the cemetery has disbanded or fails to act; or
(2) an abandoned or neglected private cemetery containing the remains of pioneers or residents of this state, deceased before 1875 or civil war veterans or veterans of the armed services of the United States of any previous war.
Subd. 2. Duties of county board. If there is an isolated grave or graves located outside the boundaries of a cemetery or outside an abandoned or neglected private cemetery, as described in subdivision 1, the county board of the county where the grave is located may order the disinterment and the reinterment of the body in some cemetery controlled by an organized cemetery association. The county board may appropriate funds for paying perpetual care to that association for the care of the grave or graves.
Subd. 3. Delegation of duties. The management and supervision of the maintenance and care of the abandoned cemeteries, and abandoned or neglected private cemeteries, or the removal of bodies as provided in this section must be delegated by the county board to the county highway department or to some existing cemetery association, veterans organization or Boy Scouts of America Area Council, or other charitable institution. That organization is responsible to the county board for its acts.
Subd. 4. Disbursement of funds. If funds for the care and maintenance of an abandoned or neglected private cemetery described in subdivision 1 are raised by an organization or institution other than an existing cemetery association, the funds may be paid to the county treasurer to be held or disbursed by the county board for the purposes for which the funds are raised.
Subd. 5. Transfer. A county that has assumed maintenance of an abandoned cemetery under this section for a period of at least one year may transfer the cemetery land and property as provided in section 306.02.
Subd. 6. Abandonment; end of operation as cemetery. A county that has accepted responsibility for an abandoned cemetery may prohibit further burials in the abandoned cemetery, and may cease all acceptance of responsibility for new burials.
1943 c 468; 1947 c 382 s 1; 1955 c 844 s 1; 1973 c 123 art 5 s 7; 1974 c 211 s 2; 1986 c 444; 1988 c 469 art 5 s 1; 1996 c 413 s 4; 2009 c 152 s 3

Structure Minnesota Statutes

Minnesota Statutes

Chapters 300 - 323A — Business, Social, And Charitable Organizations

Chapter 306 — Public Cemeteries

Section 306.01 — Cemetery Associations And Private Cemeteries, How Governed.

Section 306.02 — Cemetery Corporations Or Associations.

Section 306.023 — Unused Public Cemetery; Transfer To Operating Public Cemetery.

Section 306.025 — Transfer Of Cemetery To Local Government Unit.

Section 306.027 — Merger Of Cemeteries.

Section 306.03 — Actuary; Records; Reports.

Section 306.04 — Failure To Keep Register; Forfeiture.

Section 306.05 — Land Acquired For Cemetery Purposes.

Section 306.06 — Conveyance Of Certain Lands To Cemetery Associations.

Section 306.07 — Fraternal Corporations To Transfer Lands For Cemetery Purposes.

Section 306.08 — Lands To Be Subject To Rules Of Cemetery Associations.

Section 306.09 — Sale Of Lots.

Section 306.10 — Use Of Funds; Grants In Trust.

Section 306.11 — Vacancies; Annual Meeting; Report Of Trustees.

Section 306.111 — Vacancies Among Associates, Procedure For Filling.

Section 306.12 — Action For Damages.

Section 306.14 — Taxes; Roads; Special Assessments.

Section 306.141 — Relocation.

Section 306.15 — Lots, Conveyance.

Section 306.155 — Correction Of Interment Errors.

Section 306.16 — Title To Burial Lots Regained By Association; Procedure.

Section 306.17 — Records Of Association.

Section 306.18 — Description Of Lots In Notice And Proceedings.

Section 306.19 — Limitation.

Section 306.20 — Reinvestment; Redemption.

Section 306.21 — Upkeep Of Lots; Abandonment.

Section 306.22 — Action To Quiet Title.

Section 306.23 — Evidence Of Abandonment.

Section 306.24 — Recording Of Judgment.

Section 306.241 — Deposit Of Net Proceeds From Lot Resales.

Section 306.242 — Title To Lots Regained By Association After 60 Years.

Section 306.243 — Maintaining Abandoned Cemeteries.

Section 306.245 — Neglected Cemeteries; Duties Of Town Board.

Section 306.246 — Cemetery Maintenance Funds.

Section 306.25 — Cancellation And Termination Of Contracts For Purchase Of Lots By Certain Associations; Refunds.

Section 306.26 — Existing Contracts.

Section 306.27 — Limitation.

Section 306.28 — Property Sales By Public Cemetery Associations.

Section 306.29 — Disposal Of Lots By Owners.

Section 306.31 — Cemetery Association May Establish Permanent Fund.

Section 306.32 — Trustees Of Fund.

Section 306.33 — Trustees; Powers; Term; Accounting.

Section 306.34 — Bonds.

Section 306.35 — Vacancy In Board Of Trustees.

Section 306.36 — New Board; Organization.

Section 306.37 — Care And Improvement Fund.

Section 306.38 — Expenditures And Investments.

Section 306.39 — Compensation.

Section 306.40 — Secretary's Annual Report.

Section 306.41 — Establishment Of Permanent Care And Improvement Fund.

Section 306.42 — Use Of Interest.

Section 306.43 — Use Of Gifts To Fund.

Section 306.44 — Investment And Use Of Funds.

Section 306.45 — County Cemetery Fund; Management, Investment, Interest.

Section 306.46 — Deposit Of And Interest On County Fund.

Section 306.47 — Depository For County Fund; Bond.

Section 306.48 — Investment Of County Cemetery Fund.

Section 306.49 — Accounts Kept By Auditor.

Section 306.50 — Annual Report By Secretary; Deposit Of Excess Interest.

Section 306.51 — Interest On County Fund, Apportionment.

Section 306.52 — Report By Auditor To Secretary.

Section 306.53 — Interest Paid To Treasurer Of Board.

Section 306.54 — Audit Of County Fund.

Section 306.55 — Assessments Levied For Lot Care; Enforcement.

Section 306.56 — Fund For Perpetual Care Of Graves Set Aside By Court.

Section 306.57 — Application.

Section 306.58 — Reorganization Of Certain Associations.

Section 306.59 — Notice For Meeting Of Lot Owners.

Section 306.60 — Meeting And Election Of Officers.

Section 306.61 — Certificate; Record; Effect.

Section 306.62 — Powers And Duties Of Officers.

Section 306.63 — Sale Of Certain Real Estate.

Section 306.64 — Real Estate, When Sold.

Section 306.65 — Plats Filed, Cities Of Over 50,000.

Section 306.66 — Subdivision Or Rearrangement Of Cemeteries.

Section 306.67 — Application.

Section 306.68 — Reorganization Of Certain Associations.

Section 306.69 — Certain Corporations May Amend Articles.

Section 306.70 — Certificate Of Amended Articles To Be Recorded.

Section 306.71 — Right And Duties After Amendment.

Section 306.72 — Association, How Governed.

Section 306.73 — Amendment Of Articles Of Incorporation.

Section 306.74 — Certificate Of Amendment.

Section 306.75 — Application.

Section 306.76 — Permanent Care And Improvement Fund Maintained By Certain Associations.

Section 306.761 — Permanent Care And Improvement Funds.

Section 306.762 — Permanent Retention Of Records.

Section 306.77 — Appointment Of Trust Company.

Section 306.773 — Investment Of Fund Of Cemetery Associations.

Section 306.78 — Percentage Of Sale Of Lots And Mausoleums Paid Into Fund; Other Additions To Fund.

Section 306.79 — Principal Inviolate; Invested In Certain Securities.

Section 306.80 — Trust Company To Make Annual Report.

Section 306.81 — Disposition Of Property To Successor Trustee.

Section 306.82 — Power Of Court To Remove Trustee Or Compel Accounting.

Section 306.83 — Application To Certain Associations.

Section 306.84 — Certain Sections Not Applicable.

Section 306.85 — Application.

Section 306.851 — Public Cemeteries For The Poor.

Section 306.86 — Conveyances Of Cemetery Lots And Lands To Holding Corporations Legalized; Reconveyance To Cities Of First Class For Cemetery Purposes.

Section 306.87 — Definitions.

Section 306.88 — Acquisition Of Cemetery.

Section 306.90 — Construction Performance Bond.

Section 306.93 — Certified Letter.

Section 306.95 — Duties Of The County Auditor.

Section 306.99 — Winter Burials.