Nebraska Revised Statutes
Chapter 12 - Cemeteries
12-1102 - Terms, defined.

12-1102. Terms, defined.
For purposes of the Burial Pre-Need Sale Act, unless the context otherwise requires:
(1) Agent shall mean any person who acts for or on behalf of a pre-need seller in making pre-need sales;
(2) Burial or funeral merchandise or services shall mean all items of real or personal property or a combination of both or services, sold or offered for sale to the general public by any pre-need seller, which may be used in any manner in connection with a funeral or the interment, entombment, inurnment, or other alternate disposition of human remains. Such term shall not include a lot or grave space or a crypt or niche located in a mausoleum, columbarium, or lawn crypt upon which construction has been substantially completed;
(3) Columbarium shall mean an aboveground structure or building which is used or intended to be used for the inurnment of human remains in a niche. A columbarium may be combined with a mausoleum;
(4) Crypt or niche shall mean a chamber in a lawn crypt, columbarium, or mausoleum of sufficient size to inter or entomb cremated or noncremated human remains;
(5) Delivery shall mean the act of performing the service required by or the act of placing the item purchased in the physical possession of the pre-need purchaser, including, but not limited to, the installing or depositing of the item sold on or in real property owned by or designated by the person entitled to receive such item, except that (a) the pre-need burial of a vault shall constitute delivery only if the burial is with the consent of the pre-need purchaser and the pre-need seller has made other pre-need vault burials prior to January 1, 1986, and (b) delivery of a crypt or niche in a mausoleum, lawn crypt, or columbarium or a marker or monument may be accomplished by delivery of a document of title;
(6) Department shall mean the Department of Insurance;
(7) Director shall mean the Director of Insurance;
(8) Document of title shall mean a deed, bill of sale, warehouse receipt, or any other document which meets the following requirements:
(a) The effect of the document is to immediately vest the ownership of the item described in the person purchasing the item;
(b) The document states the exact location of such item; and
(c) The document gives assurances that the item described exists in substantially completed form and is subject to delivery upon request;
(9) Human remains shall mean the body of a deceased person;
(10) Lawn crypt shall mean an inground burial receptacle of single or multiple depth, installed in multiples of ten or more in a large mass excavation, usually constructed of concrete and installed on gravel or other drainage underlayment and which acts as an outer container for the interment of human remains;
(11) Letter of credit shall mean an irrevocable undertaking issued by any financial institution which qualifies as a trustee under the Burial Pre-Need Sale Act, given to a pre-need seller and naming the director as the beneficiary, in which the issuer agrees to honor drafts or other demands for payment by the beneficiary up to a specified amount;
(12) Lot or grave space shall mean a space in a cemetery intended to be used for the inground interment of human remains;
(13) Marker, monument, or lettering shall mean an object or method used to memorialize, locate, and identify human remains;
(14) Master trust agreement shall mean an agreement between a pre-need seller and a trustee, a copy of which has been filed with the department, under which proceeds from pre-need sales may be deposited by the pre-need seller;
(15) Mausoleum shall mean an aboveground structure or building which is used or intended to be used for the entombment of human remains in a crypt. A mausoleum may be combined with a columbarium;
(16) Pre-need purchaser shall mean a member of the general public purchasing burial or funeral merchandise or services or a marker, monument, or lettering from a pre-need seller for personal use;
(17) Pre-need sale shall mean any sale by any pre-need seller to a pre-need purchaser of:
(a) Any items of burial or funeral merchandise or services which are not purchased for the immediate use in a funeral or burial of human remains;
(b) Any unspecified items of burial or funeral merchandise or services which items will be specified either at death or at a later date; or
(c) A marker, monument, or lettering which will not be delivered within six months of the date of the sale;
(18) Pre-need seller shall mean any person, partnership, limited liability company, corporation, or association on whose behalf pre-need sales are made to the general public;
(19) Substantially completed shall mean that time when the mausoleum, columbarium, or lawn crypt being constructed is then ready for the interment, entombment, or inurnment of human remains;
(20) Surety bond shall mean an undertaking given by an incorporated surety company naming the director as the beneficiary and conditioned upon the faithful performance of a contract for the construction of a mausoleum, columbarium, or lawn crypt by a pre-need seller;
(21) Trust account shall mean either a separate trust account established pursuant to the Burial Pre-Need Sale Act for a specific pre-need purchaser by a pre-need seller or multiple accounts held under a master trust agreement when it is required by the act that all or some portion of the proceeds of such pre-need sale be placed in trust by the pre-need seller;
(22) Trustee shall mean a bank, trust company, building and loan association, or credit union within the state whose deposits or accounts are insured or guaranteed by the Federal Deposit Insurance Corporation or the National Credit Union Share Insurance Fund;
(23) Trust principal shall mean all deposits, including amounts retained as required by section 12-1114, made to a trust account by a pre-need seller less all withdrawals occasioned by delivery or cancellation; and
(24) Vault shall mean an item of burial or funeral merchandise or services which is an inground burial receptacle installed individually, as opposed to lawn crypts, which is constructed of concrete, steel, or any other material, and which acts as an outer container for the interment of human remains.
Source

Structure Nebraska Revised Statutes

Nebraska Revised Statutes

Chapter 12 - Cemeteries

12-101 - Wyuka Cemetery; declared a public charitable corporation; powers; trustees; appointment; terms; vacancies; reports; retirement plan reports; duties.

12-101.01 - Trustee; potential conflict of interest; actions required.

12-102 - Portion under joint control of trustees and Department of Health and Human Services.

12-103 - Rules and regulations; revenue; investment; treasurer; bond.

12-104 - Soldiers burial grounds; selection; acquisition; use.

12-105 - Soldiers burial grounds; joint control.

12-201 - Condemnation; conditions; procedure.

12-301 - Endowments authorized.

12-302 - Endowments; exemption from taxation and certain claims.

12-401 - Cemetery board; members; appointment; terms; vacancies.

12-402 - Cemetery fund; disbursement; tax levy; limit; collection; perpetual fund; use authorized.

12-403 - Cemetery board; officers; employees.

12-501 - Formation; trustees; election; notice; clerk; right to establish cemetery limited.

12-502 - Formation; record of proceedings; certification; effect; certified transcript as evidence; duty of county clerk; fees.

12-503 - Trustees; perpetual succession; general powers; service of process.

12-504 - General powers.

12-505 - Lots; resale or reclamation; conditions; notice; requirements.

12-506 - Real estate; power to acquire; exemption from taxation and legal process; revenue; disbursement.

12-507 - Debts; power to contract; limitations.

12-508 - Lots; receptacles; sale; power to regulate.

12-509 - Perpetual care fund; power to establish; sources; investment; protection; disbursement of income; requirements.

12-510 - Perpetual special care trusts; power to act as trustee; investment of funds; disbursement of income.

12-511 - Perpetual care funds; perpetual special care trusts; use; exemption from taxation and certain claims; declaration of policy.

12-512 - Perpetual care funds; perpetual special care trusts; acquisition of property under; validity.

12-512.01 - Perpetual care trust fund; trustees; duties.

12-512.02 - Perpetual care trust fund; proceeds; investment.

12-512.03 - Perpetual care trust fund; trustees; qualifications; appointment; bond.

12-512.04 - Perpetual care trust fund; audit; exception; filing; expense.

12-512.05 - Perpetual care and maintenance guarantee fund; establish; amount required.

12-512.06 - Perpetual care trust fund; withdrawal; when authorized; amount.

12-512.07 - Perpetual care trust fund; violations; penalty.

12-512.08 - Perpetual care trust fund; violations; separate offenses; what constitutes.

12-515 - Real estate; acquisition by condemnation; lands subject.

12-516 - Trustees; bond; terms; approval; filing; fee; cost paid by association.

12-517 - Lots; use; exemption from taxation and other claims.

12-518 - Lots; plat; care, improvement, adornment; annual exhibit; powers and duties of association.

12-520 - Grounds; sale on execution; taxation; partition; exemption.

12-521 - Grounds; abandonment; sale; disposition; procedure; petition; contents; requirements.

12-522 - Grounds; abandonment; sale; notice of petition; contents; form.

12-523 - Grounds; abandonment; sale; objections; reply.

12-524 - Grounds; abandonment; sale; time for hearing.

12-525 - Grounds; abandonment; sale; hearing; finding; decree.

12-526 - Grounds; abandonment; sale; confirmation of sale.

12-527 - Grounds; abandonment; sale; costs and expenses.

12-528 - Grounds; abandonment; sale; appeal.

12-529 - Grounds; abandonment; sale; scope and application of law.

12-530 - Transfer of cemetery to city or village; powers and duties; effect.

12-531 - Abandoned or neglected pioneer cemetery; management and operation; cemetery association; duties; map; perpetual care trust fund; duties.

12-532 - Mowing.

12-601 - Formation; trustees; election; notice; terms; officers.

12-602 - Formation; certificate; contents; filing; effect; certified copy as evidence; amendments to bylaws; certification; filing.

12-603 - Powers; rights; laws governing.

12-604 - Bonds and other evidences of indebtedness; acquisition of property; contracts with members; powers; limitations.

12-605 - Lots, receptacles; sale; limitation; exempt from taxation and other claims.

12-606 - Construction; location.

12-613 - Trust fund for perpetual care.

12-614 - Sale of crypts or niches; amount set aside for maintenance.

12-615 - Trustees of perpetual care trust fund; appointment; bond.

12-616 - Trustees of perpetual care trust fund; authority to receive gifts; investment of funds.

12-617 - Violations; penalty.

12-618 - Violations; cumulative offenses.

12-701 - Abandonment; failure to maintain; presumption; reversion; notice; service.

12-702 - Abandonment; presumption; rebuttal by notice; sale authorized; proceeds; disposition.

12-801 - Trustees; change or improve conditions of lot; repair and remove property; powers; procedure.

12-802 - Notice; contents; how served.

12-803 - Terms, defined.

12-804 - Sections, how construed.

12-805 - Abandoned or neglected cemeteries; care and maintenance.

12-806 - Abandoned or neglected cemeteries; care; item in county budget.

12-807 - Abandoned or neglected pioneer cemeteries; preservation.

12-808 - Abandoned or neglected pioneer cemetery, defined.

12-808.01 - Abandoned and neglected pioneer cemeteries; access; when.

12-809 - Abandoned and neglected pioneer cemeteries; maintenance.

12-810 - Abandoned or neglected pioneer cemeteries; mowing; historical and directional markers.

12-812 - Abandoned or neglected pioneer cemetery; county transfer management; conditions.

12-909 - Organization; territory.

12-910 - Petition; filing; contents.

12-911 - County board; examine petition; hearing; notice.

12-912 - Completion of organization; meeting; notice.

12-913 - Board of trustees; officers; election; terms; compensation.

12-914 - Budget; adoption; certification of tax; levy; collection; use.

12-915 - Bylaws; adoption.

12-916 - Warrants; amount authorized; rate of interest.

12-917 - Area; addition; withdrawal; procedure.

12-918 - Area withdrawn; outstanding obligations; assessment.

12-919 - Area withdrawn; obligations incurred after withdrawal; not subject to assessment.

12-920 - Powers; duties; liabilities.

12-921 - Organization under unconstitutional law; reorganization; procedure.

12-922 - Dissolution; procedure.

12-923 - Property; acquisition; tax; excess funds.

12-1001 - Power to borrow money; issuance of bonds.

12-1002 - Bonds; term; interest rate; notice of election.

12-1003 - Bond election; petition; percentage of voters required.

12-1004 - Extension of water supply to cemetery.

12-1101 - Act, how cited.

12-1102 - Terms, defined.

12-1103 - Pre-need sale; proceeds; trust requirements.

12-1104 - Proceeds of sale; trust requirements; exclusions.

12-1105 - Pre-need seller; records required.

12-1106 - Pre-need purchaser; designate irrevocable funds.

12-1107 - Trustees; acceptance of funds; conditions; powers.

12-1108 - Pre-need seller; license required; application; requirements; fee; renewal; records.

12-1109 - Rules and regulations.

12-1110 - Pre-need seller; report; requirements; fee.

12-1111 - Contracts; requirements; provisions.

12-1112 - Act; when applicable.

12-1113 - Trust funds; distributions; conditions; accumulation.

12-1114 - Pre-need seller; trust funds; retain cost-of-living amount.

12-1115 - Pre-need sales agent; license required; fee; failure to surrender license; penalty.

12-1116 - Licenses; disciplinary actions; grounds; notice; administrative fine.

12-1117 - Licenses; surrender; effect; reinstatement.

12-1118 - Violations; penalty.

12-1119 - Violations; action to enjoin.

12-1120 - Pre-need seller; failure to perform obligations; director; powers.

12-1121 - Trust; validity.

12-1201 - Act, how cited.

12-1202 - Legislative findings and declarations.

12-1203 - Purposes of act.

12-1204 - Terms, defined.

12-1205 - Person discovering remains or goods; duties; violation; penalty.

12-1206 - Discovery of remains or goods; law enforcement officer; notice.

12-1207 - Discovery of remains or goods; county attorney; duties.

12-1208 - Discovery of remains or goods; society; duties.

12-1209 - Entity possessing or controlling remains or goods on August 25, 1989; duties.

12-1210 - Entity possessing or controlling remains or goods; request for return; duties.

12-1211 - Dispute; resolution; procedure.

12-1212 - Civil action; statute of limitation; recovery; attorney's fees.

12-1301 - Director of Veterans' Affairs; state veteran cemetery system; powers and duties; Veteran Cemetery Construction Fund; Nebraska Veteran Cemetery System Endowment Fund; Nebraska Veteran Cemetery System Operation Fund; created; use; investment.

12-1401 - Statewide Cemetery Registry; established and maintained.