Contents
331.325 Control and
maintenance of pioneer cemeteries--cemetery commission.
331.424B Cemetery levy.
359.28 Condemnation.
359.33 Tax for nonowned
cemetery.
359.34 Scope of levy.
359.35 Cemetery funds--use.
359.37 Regulations.
359.40 Cemeteries--plats--records.
1. As used in this section, "pioneer
cemetery" means a cemetery where there have been six
or fewer burials in the preceding fifty years.
2. Each county board of supervisors may adopt an
ordinance assuming jurisdiction and control of pioneer cemeteries
in the county. The board shall exercise the powers and duties of
township trustees relating to the maintenance and repair of
cemeteries in the county as provided in sections 359.28 through
359.41 except that the board shall not certify a tax levy
pursuant to section 359.30 or 359.33 and except that the
maintenance and repair of all cemeteries under the jurisdiction
of the county including pioneer cemeteries shall be paid from the
county general fund. The maintenance and improvement program for
a pioneer cemetery may include restoration and management of
native prairie grasses and wildflowers.
3. In lieu of management of the cemeteries, the
board of supervisors may create, by ordinance, a cemetery
commission to assume jurisdiction and management of the pioneer
cemeteries in the county. The ordinance shall delineate the
number of commissioners, the appointing authority, the term of
office, officers, employees, organizational matters, rules of
procedure, compensation and expenses, and other matters deemed
pertinent by the board. The board may delegate any power and
duties relating to cemeteries which may otherwise be exercised by
township trustees pursuant to sections 359.28 through 359.41 to
the cemetery commission except the commission shall not certify a
tax levy pursuant to section 359.30 or 359.33 and except that the
expenses of the cemetery commission shall be paid from the county
general fund.
4. Notwithstanding sections 359.30 and 359.33, the
costs of management, repair, and maintenance of pioneer
cemeteries shall be paid from the county general fund.
96 Acts, ch 1182, §1
Referred to in § 331.424B, 359.28, 455B.161
The board may levy annually a tax not to exceed six and
three-fourths cents per thousand dollars of the assessed value of
all taxable property in the county to repair and maintain all
cemeteries under the jurisdiction of the board including pioneer
cemeteries and to pay other expenses of the board or the cemetery
commission as provided in section 331.325. The proceeds of the
tax levy shall be credited to the county general fund. Sections
444.25A and 444.25B do not apply to the property tax levied or
expended for cemeteries pursuant to section 331.325.
96 Acts, ch 1182, §2
Referred to in § 331.422, 331.426, 331.434,
331.435
The township trustees are hereby empowered to condemn, or
purchase and pay for out of the general fund, or the specific
fund voted for such purpose, and enter upon and take, any lands
within the territorial limits of such township for the use of
cemeteries, a community center or juvenile playgrounds, in the
same manner as is now provided for cities. However, the board of
supervisors or a cemetery commission appointed by the board of
supervisors shall control and maintain pioneer cemeteries as
defined in section 331.325.
[C97, § 585; S13, § 585; C24, 27, 31, 35, 39, §
5558; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 359.28]
96 Acts, ch 1182, § 3
Referred to in § 331.325
Procedure, chapter 6B
They may levy a tax not to exceed six and three-fourths cents
per thousand dollars of assessed value of taxable property to
improve and maintain any cemetery not owned by the township,
provided the same is devoted to general public use.
[C97, § 586; SS15, § 586; C24, 27, 31, 35, 39,
§ 5562; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §
359.33]
Referred to in § 331.325, 331.402, 359.34
The levy authorized in sections 359.30 and 359.33 may be
extended to property within the limits of any city so far as same
is situated within the township, unless such city is already
maintaining a cemetery, or has levied a tax in support thereof.
The said tax may be so expended for the support and maintenance
of any such cemetery after the same has been abandoned and is no
longer used for the purpose of interring the dead.
[SS15, § 586; C24, 27, 31, 35, 39, § 5563; C46,
50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 359.34]
Referred to in § 331.325
Cemetery tax funds of a township may be used for the
maintenance and support of cemeteries in adjoining counties and
townships and in cities, if such cemeteries are utilized for
burial purposes by the people of the township and, when any such
cemetery has been so utilized for more than twenty-five years and
has been maintained by township funds, the township trustees of
the township where the cemetery is located shall continue to
improve and maintain the same.
[C24, 27, 31, 35, 39, § 5564; C46, 50, 54, 58,
62, 66, 71, 73, 75, 77, 79, 81, § 359.35]
Referred to in § 331.325
The trustees, board of directors, or other officers having the
custody and control of any cemetery in this state, shall have
power, subject to the bylaws and regulations of such cemetery, to
enclose, improve, and adorn the ground of such cemetery; to
construct avenues in the same; to erect proper buildings for the
use of said cemetery; to prescribe rules for the improving or
adorning the lots therein, or for the erection of monuments or
other memorials of the dead upon such lots; and to prohibit any
use, division, improvement or adornment of a lot which they may
deem improper.
The trustees, after such land has been advertised for sealed
bids by the trustees, shall have authority to sell and dispose of
any lands or parcels of lands heretofore dedicated for cemetery
purposes and which are no longer necessary for such purposes, for
the reason that no burials are being made in such cemetery,
provided that any portion of said cemetery in which burials have
been made shall be kept and maintained by said trustees. The
proceeds from such sales shall be deposited in the tax fund
established in accordance with section 359.30, to be used for the
purposes of that fund.
[C97, § 587; SS15, § 587; C24, 27, 31, 35, 39,
§ 5566; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §
359.37]
Referred to in § 331.325
Where there is located in any township one or more cemeteries,
the owner of the same, or any party owning an interest therein,
may cause the same to be surveyed, platted, and laid out into
subdivisions and lots, numbering the same by progressive numbers,
giving the length and breadth, also the location with reference
to known or permanent monuments to be made. The plat shall
accurately describe all the subdivisions of the tract of land
used, or designed to be used as a cemetery, and shall be recorded
in the office of the county recorder, and filed with and recorded
by the township clerk, and preserved by the township clerk among
the records of the office.
[C97, § 583; C24, 27, 31, 35, 39, § 5569; C46,
50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 359.40]
Referred to in § 331.325
