The village owns and manages the village cemetery through the Cemetery Board. The Board of Trustees, 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 village that is subject to taxation. The revenue from the 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. The Cemetery Fund shall at all times be in the custody of the Village Treasurer. 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 Cemetery Board shall be under the supervision and control of the Board of Trustees.
(Neb. RS 12-401 through 12-403) (1996 Code, § 3-601)