(A) The municipality owns and manages the Municipal Cemetery through the Cemetery Board. The governing body, for the purpose of defraying the cost of the care, management, maintenance and beautification of the Cemetery, may each year levy a tax not exceeding the maximum limit prescribed by state law, on the actual valuation of all real estate and personal property within the municipality that is subject to taxation. The revenue from said tax shall be known as the Cemetery Fund and shall 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.
(B) The Cemetery Fund shall at all times be in the custody of the Municipal Treasurer. The Board shall have the power and authority to hire and supervise such employees as they may deem necessary and to pass such rules and regulations for the operation of the Cemetery as may be proper for its efficient operation. All actions by the Board shall be under the supervision and control of the governing body.
Statutory reference:
Similar provisions, see Neb. RS 12-301 through 12-403