[Amended 6-17-1997 by Ord. No. 29-97; 10-2-2007 by Ord. No. 30-07]
A.
The municipality owns and manages the municipal cemetery through the Cemetery Board and City Administrator.[1] The Mayor and Council, for the purpose of defraying the cost of the care, management, improvement, beautifying, and welfare of such cemeteries and the inhabitants thereof, may each year levy a tax not exceeding 5 2/10 cents on each $100 upon the taxable value of all the taxable property in the municipality subject to taxation for general purposes. The tax shall be collected and paid to the municipality as taxes for general purposes are collected and paid to the municipality. All taxes collected for this purpose shall constitute and be known as the "Cemetery Fund" and shall be used for the general care, management, improvement, beautifying, and welfare of such cemeteries and the inhabitants thereof. The Cemetery Fund shall also include all gifts, grants, deeds of conveyance, bequests, money, stocks, bonds, or other valuable income-producing personal property and real estate from any source for the purpose of endowing the cemetery. Warrants upon this fund shall be drawn by the Cemetery Board and shall be paid by the Municipal Treasurer. The City Council may issue a warrant from the Cemetery Fund if a payment is due and the Cemetery Board is not scheduled to meet prior to such due date to authorize the warrant.[2]
B.
After the burial and cemetery grounds are fully paid for, the City may set aside the proceeds of the sale of lots as a perpetual fund to be invested as provided by ordinance. The income from the fund may be used for the general care, management, maintenance, improvement, beautifying, and welfare of the cemetery. The principal of the perpetual fund may be used for the general care, management, maintenance, improvement, beautifying, and welfare of the cemetery as long as no more than 20% of the principal is so used in any fiscal year and no more than 40% of the principal is so used in any period of 10 consecutive fiscal years. The principal of the perpetual fund may also be used for the purchase and development of additional land to be used for cemetery purposes as long as no more than 25% of the principal is so used in any fiscal year and no more than 35% of the principal is so used in any period of 10 consecutive fiscal years.[3]
C.
The City may receive money by donation, bequest, or otherwise for credit to the perpetual fund to be invested as provided by ordinance or as conditioned by the donor. The income therefrom may be used for the general care, management, maintenance, improvement, beautifying, and welfare of the cemetery as the donor may designate. The principal therefrom may be used for the general care, management, maintenance, improvement, beautifying, and welfare of the cemetery as the donor may designate as long as no more than 20% of the principal is so used in any fiscal year and no more than 40% of the principal is so used in any period of 10 consecutive fiscal years. The principal therefrom may also be used for the purchase and development of additional land to be used for cemetery purposes as the donor may designate, so long as no more than 25% of the principal is so used in any fiscal year and no more than 35% of the principal is so used in any period of 10 consecutive fiscal years.[4]
D.
The City Treasurer shall be the custodian of such funds, and the same shall be invested by a board composed of the Mayor, City Treasurer, and City Clerk.
E.
This section does not limit the use of any money that comes to the City by donation, bequest, or otherwise that is not designated to be credited to the perpetual fund or that allows greater use for purchase or development of additional land to be used for cemetery purposes.
(Neb. RS 12-401 through 12-403)