Nebraska Code § 12-812

Abandoned or neglected pioneer cemetery; county transfer management; conditions.
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A county which is maintaining an abandoned or neglected pioneer cemetery may transfer the management of the cemetery to a cemetery association formed under sections 12-501 to 12-532 or to a cemetery district organized under sections 12-909 to 12-923 if:
(1) The county has been maintaining the cemetery pursuant to sections 12-807 to 12-810 for at least five years;
(2) The planning commission appointed pursuant to section 23-114.01, if any, reviews the proposed transfer; and
(3) The county board approves the transfer of the cemetery by resolution after a public hearing for which notice is provided to the public.

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