This site is dedicated to the Preservation
of Cemeteries in the State of
Iowa
HF 2491
Section 1. New Section. 331.325
CONTROL AND MAINTENANCE OF PIONEER CEMETRIES - CEMETERY COMMISSION
(1) As used in this section, "Pioneer Cemetery" means a cemetery where there have been six or fewer burials in the 50 preceding years.
(2) Each County Board of Supervisors may adopt an ordinance assuming jurisdiction and control of Pioneer Cemeteries in the county. The Board shall exercise the powers and duties of Township Trustees relating to the maintenance and repair of cemeteries in the county as provided in sections 359.28 through 359.41, except that the Board shall not certify a tax levy pursuant to Section 359.30 or 359.33 and except that the maintenance and repair of all cemeteries under the jurisdiction of the county, including pioneer cemeteries, shall be paid from the county general fund. The maintenance and improvement program for a Pioneer Cemetery may include restoration and management of native prairie grasses and wildflowers.
(3) In lieu of management of the cemeteries, the Board of Supervisors may create, by ordinance, a Cemetery Commission to assume jurisdiction and management of the Pioneer Cemeteries in the county.The ordinance shall delineate the number of commissioners, the appointing authority, the term of office, officers, employees, organizational matters, rules of procedure, compensation and expenses, and other matters deemed pertinent by the Board. The Board may delegate any power and duties relating to cemeteries which may otherwise be exercised by Township Trustees pursuant to section 359.28 through 359.41 to the Cemetery Commission except the Commission shall not certify a tax levy pursuant to Section 359.30 or 359.33 and except the the expenses of the Cemetery Commission shall be paid from the county general fund.
(4) Not withstanding sections 359.30 and 359.33, the costs of management, repair and maintenance of Pioneer Cemeteries shall be paid from the county general fund.
Section. 2. NEW SECTION. 331.424B CEMETERY LEVY
The Board may levy annually a tax not to exceed six and three-fourths cents per thousand dollars of the assessed value of all taxable property in the county to repair and maintain all cemeteries under the jurisdiction of the Board, including Pioneer Cemeteries, and to pay other expenses of the Board or the Cemetery Commission as provided in section 331.325. The proceeds of the tax levy shall be credited to the county general fund. Sections 444.25 and 444.25B do not apply to the property tax levied or expended for cemeteries pursuant to section 331.325.
Section. 3. Section 359.28, Code 1995, is amended to read as follows
359.28. CONDEMNATION
The Township Trustees are hereby empowered to condemn, or purchase and pay for out of the general fund, or the specific fund voted for such purpose, and enter upon and take, any lands within the territorial limits of such township for the use of cemeteries, a community center or juvenile playgrounds, in the same manner as is now provided for cities. However, the Board of Supervisors or a Cemetery Commission appointed by the Board of Supervisors, shall control and maintain Pioneer Cemeteries as defined in section 331.325
The following important links to the Code of Iowa contain more laws pertaining to cemetery concerns in Iowa:
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