157.123157.123 Columbaria maintained by religious associations. 157.123(2)(2) Exemption. A columbarium that is established and used by a religious association is not subject to any requirement under this subchapter applicable to a mausoleum or cemetery if all of the following requirements are satisfied: 157.123(2)(a)(a) The columbarium shall be located on property owned by the religious association and on which is located the religious association’s church building or other place of worship. 157.123(2)(b)(b) The religious association shall ensure that the columbarium is perpetually kept and maintained in a manner consistent with the intent of this chapter. 157.123(2)(c)(c) If the religious association ceases to use or occupy the church building or other place of worship where the columbarium is located, the religious association shall relocate all of the urns in the columbarium containing cremated remains. 157.123(2)(d)(d) The religious association shall deposit, within 30 days after receipt of the payment, at least 25 percent of each payment of principal received from the sale of a niche in the columbarium into a care fund, until the care fund equals 25 percent of the cost of constructing the columbarium. The care fund and any income from investment of the care fund may be used only to maintain the columbarium. 157.123(2)(e)1.1. Annually, the religious association shall file a certification with the department on a form prescribed and furnished by the department that includes all of the following: 157.123(2)(e)1.a.a. The name and address of the religious association and the address where the columbarium is located. 157.123(2)(e)1.b.b. A notarized statement of an authorized agent of the religious association that the religious association is in full compliance with par. (d). 157.123(2)(e)2.2. A certification under this paragraph is effective for a 12-month period, beginning on the date the certification is filed with the department. 157.123(2)(e)3.3. During the effective period specified under subd. 2., the department may not audit the care fund or any records or accounts of the religious association relating to the care fund for the columbarium to which the certification applies. 157.123(2)(e)4.4. The religious association is liable for the damages of any person resulting from the failure of the religious association to fully comply with par. (d) during the effective period specified under subd. 2. 157.123(3)(a)(a) Except as provided under par. (b), this section applies to all columbaria, including columbaria for which initial construction was commenced prior to November 13, 2015. 157.123(3)(b)(b) This section does not apply to a columbarium for which initial construction was commenced during the period beginning on November 13, 2015, and ending on November 30, 2016. 157.123 HistoryHistory: 2015 a. 95. 157.125157.125 Trustees for the care of cemeteries or cemetery lots. 157.125(1)(1) If a trust is created for the care of a burial place or grave but no trustee is named in the will to administer the trust, the circuit court having jurisdiction may name the county treasurer of the county in which the burial place or grave is situated as trustee, except as provided in sub. (2). If not contrary to the terms of the trust, the county treasurer may contract with the person in charge of the burial place or grave for its care and pay to that person the income from the trust property or the part of the income that may be necessary for that purpose. If there is no person in charge of the burial place or grave, then the income shall be paid to the city, village, or town, in which the burial place or grave is situated, and for the purposes of this subsection, the governing body of that municipality has the duty of caring for the burial place or grave to the extent of money received for that purpose. The county treasurer shall annually render an account to the circuit court as provided in ch. 701 and the person or municipality receiving money for such care shall also render an annual accounting to the circuit court and the cemetery board as provided in s. 157.62 (2) (b) 3. to 7. 157.125(2)(2) If the burial place or grave is located in a cemetery owned and operated by, or affiliated with, a religious association, the court shall name the religious association as the trustee unless the religious association petitions the court to name the county treasurer as the trustee. 157.128157.128 Minimum acreage requirement for cemetery established on or after November 1, 1991. 157.128(1)(1) Except as provided in subs. (2) and (3), no cemetery may be dedicated on or after November 1, 1991, unless the cemetery consists of at least 20 contiguous acres. 157.128(2)(2) A cemetery consisting of less than 20 contiguous acres may be dedicated on or after November 1, 1991, if all of the following apply: 157.128(2)(a)(a) The cemetery is owned by a religious association. 157.128(2)(b)(b) The religious association is responsible for all liabilities of the cemetery. 157.128(2)(c)(c) The total acreage of all other cemeteries owned by the religious association exceeds 20 acres.