Minnesota Statutes
Chapter 306 — Public Cemeteries
Section 306.88 — Acquisition Of Cemetery.

Subdivision 1. Conditions of acquisition. A lodge, order, or association of a purely religious, charitable, or benevolent description, may acquire the cemetery property of the cemetery association by gift or purchase and maintain and enlarge it if it: (1) does not operate for purposes of profit; (2) is exempt from chapter 64B under section 64B.38; (3) has been organized under state law; (4) has been in existence for 20 years; (5) one of its purposes under its charter is to provide free burial ground for its members and their families; and (6) all of its members are also members of a cemetery association by virtue of a specific provision in the charter of the association and the provision has been in effect for 15 years before enactment of this section. The cemetery association may convey to the lodge, order, or association any cemetery land or property.
A lodge, order, or association that acquires cemetery land under this section in a county with a population of 600,000 or more and maintains the land for cemetery purposes may also acquire by gift or purchase the cemetery land or any part of it owned by a public or other cemetery association that is adjacent to the land maintained for cemetery purposes or is separated from it by a public highway or street. A public or other cemetery association owning the land may convey it or any part of it to the previously described lodge, order, or association by deed, in accordance with authorization by its board of directors or trustees. Sections 306.76 to 306.85 do not apply to the proceeds of the sale. On acquisition, the lodge, order, or association succeeds to all the rights to maintain and use the other land for cemetery purposes as were possessed by the public or other cemetery association from which the land was acquired.
Subd. 2. Application. Sections 306.10 and 306.76 to 306.85 do not apply to lodges, orders, or associations acquiring, maintaining, or enlarging cemeteries as authorized by this section. Section 306.14 applies to land or property acquired or maintained by the lodge, order, or association for cemetery purposes. Sections 307.01 to 307.10, in so far as they relate to cemeteries owned or managed by religious corporations, also apply to cemeteries acquired, owned, and managed by the lodge, order, or association under this section.
1945 c 297 s 1,2; 1955 c 63 s 1; 1969 c 6 s 39; 1985 c 49 s 41; 1988 c 469 art 5 s 1

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.