(A)   The municipality owns and manages the municipal cemetery through the Cemetery Board.  The City Council, 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 taxable value of all taxable property within the municipality that is subject to taxation for general purposes.  The revenue from the 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.  The cemetery fund shall at all times be in the custody of the Municipal Clerk/Treasurer.
   (B)   The Board shall have the power and authority to hire and supervise such employees as it 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 City Council.
(`77 Code, § 3-801)
Statutory reference:
   Cemetery board; taxing authority, see Neb. RS 12-401 through 12-403
   Levy limits, see Neb. RS 12-402, 17-928 and 77-3442