Wisconsin Code § 157.63

Reporting and auditing exemptions; certification of compliance of cemetery organized and operated by, or affiliated with, a religious association
Open in Lexace · Ask the AI about this section
(1)
In lieu of filing an annual report under s. 157.62 (2), a religious
association or a cemetery authority of a cemetery that is affiliated
with a religious association, or that religious association, may file
an annual certification with the cemetery board as provided in
this section.
(2) A certification under this section shall be made on a form
prescribed and furnished by the cemetery board and include all of
the following:
(a) The name and address of each cemetery to which the certification applies.
(b) A statement of a person who is legally authorized to act on
behalf of the religious association under this section that, during
the reporting period under s. 157.62, each cemetery and the
cemetery authority of each cemetery specified under par. (a) have
either fully complied or have substantially complied with ss.
157.11 (9g) (c) and 157.12 (3).
(3) If the statement under sub. (2) (b) includes a statement of
substantial compliance, the statement under sub. (2) (b) must also
specify those instances when the cemetery or cemetery authority
did not fully comply with s. 157.11 (9g) or 157.12 (3).
(4) A certification under this section is effective for the 12month period immediately following the reporting period under
s. 157.62 (2) for which the cemetery authority is certified under

this section to have fully or substantially complied with ss.
157.11 (9g) and 157.12 (3).
(5) During the effective period specified under sub. (4), the
cemetery board may not audit the care funds or any records or accounts relating to the care funds of a cemetery to which a certification under this section applies.
(6) The religious society that is affiliated with a cemetery to
which a certification under this section applies is liable for the
damages of any person that result from the failure of the cemetery
or cemetery authority to fully comply with s. 157.11 (9g) or
157.12 (3) during the reporting period under s. 157.62 (2) for
which such compliance has been certified under this section.

‹ Prev All Wisconsin sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.