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Iowa Code 2001

(Source: http://www.legis.state.ia.us/cgi-bin/IACODE/Code2001.pl)


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.


331.325  Control and maintenance of pioneer cemeteries--cemetery commission.

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.

Section History: Recent form

  96 Acts, ch 1182, 1

Internal References

  Referred to in 331.424B, 359.28, 455B.161

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331.424B  Cemetery levy.

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.

Section History: Recent form

  96 Acts, ch 1182, 2

Internal References

  Referred to in 331.422, 331.426, 331.434, 331.435

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359.28  Condemnation.

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.

Section History: Early form

  [C97, 585; S13, 585; C24, 27, 31, 35, 39, 5558; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, 359.28]

Section History: Recent form

  96 Acts, ch 1182, 3

Internal References

  Referred to in 331.325

Footnotes

  Procedure, chapter 6B

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359.33  Tax for nonowned cemetery.

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.

Section History: Early form

  [C97, 586; SS15, 586; C24, 27, 31, 35, 39, 5562; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, 359.33]

Internal References

  Referred to in 331.325, 331.402, 359.34

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359.34  Scope of levy.

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.

Section History: Early form

  [SS15, 586; C24, 27, 31, 35, 39, 5563; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, 359.34]

Internal References

  Referred to in 331.325

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359.35  Cemetery funds--use.

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.

Section History: Early form

  [C24, 27, 31, 35, 39, 5564; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, 359.35]

Internal References

  Referred to in 331.325

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359.37  Regulations.

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.

Section History: Early form

  [C97, 587; SS15, 587; C24, 27, 31, 35, 39, 5566; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, 359.37]

Internal References

  Referred to in 331.325

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359.40  Cemeteries--plats--records.

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.

Section History: Early form

  [C97, 583; C24, 27, 31, 35, 39, 5569; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, 359.40]

Internal References

  Referred to in 331.325

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