(A) The Mayor, by and with the consent of the Council or a majority thereof, may appoint a Board of not fewer than three nor more than six members, to be known as the Cemetery Board, from among the citizens at large of the city, who shall serve without pay and shall have entire control and management of any cemetery belonging to the city. Neither the Mayor nor any member of the Council may be a member of the Cemetery Board. At the time of establishing a Cemetery Board, approximately one-third of the members shall be appointed for a term of one year, one-third for a term of two years, and one-third for a term of three years, and thereafter members shall be appointed for terms of three years. Vacancies in the membership of the Board other than through the expiration of a term shall be filled for the unexpired portion of the term.
(B) (1) The Mayor and Council, for the purpose of defraying the cost of the care, management, improvement, beautifying, and welfare of the cemeteries and the inhabitants thereof, may each year levy a tax not exceeding five and two-tenths cents on each $100 upon the taxable value of all the taxable property in the city subject to taxation for general purposes. The tax shall be collected and paid to the city as taxes for general purposes are collected and paid to the city. 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 the cemetery and the inhabitants thereof. Warrants upon this fund shall be drawn by the Cemetery Board and shall be paid by the City 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 the due date to authorize the warrant.
(2) The Mayor and Council 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 ten 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 ten consecutive fiscal years.
(3) The Mayor and Council 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 ten 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 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 ten consecutive fiscal years.
(4) 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.
(C) The members of the Cemetery Board may select officers from among their own number as they may deem necessary, and shall have the power to employ labor and assistants as they may deem necessary from persons not belonging to the Board.
(Neb. RS 12-401 through 12-403) (Prior Code, § 2-206)