26.02   BOARD ESTABLISHED.
   A Board of Trustees (hereinafter referred to as the “Board”) of the Nevada Municipal Cemetery (or any future property designated as a cemetery) is hereby created, the members of which shall be appointed by the Mayor, with the approval of the Council, to plan, maintain and operate the City’s cemetery.  Pursuant to Section 523I.502 of the Code of Iowa, the Board hereby states its willingness and intention to act as the trustee for the perpetual maintenance of the cemetery property.
(Code of Iowa, Sec. 523I.502)