Brief(1)
H.B. 2410, as amended, would authorize any cemetery board of trustees, when revenues are insufficient to finance the costs of land acquisition to enlarge the cemetery to adopt a resolution of intent to apply for authority from the Board of Tax Appeals (BOTA) to issue no-fund warrants of up to $35,000 to pay for the costs of land. The board would also be authorized to have such land surveyed, platted into burial lots, and otherwise prepared for burial purposes.
The resolution of intent would be published once each week for two consecutive weeks in a newspaper of general circulation within the cemetery district. If within 30 days after the last publication of the resolution, a protest petition signed by a 5 percent of the qualified voters of the cemetery district requesting an election is filed, an election would be held. The election would be called and held in the manner provided by the general bond law, and the costs of the election would be borne by the cemetery district. If no protest is filed or the proposition carries by a majority of voters, the board of trustees may then submit an application to issue no-fund warrants to BOTA.
No order for the issuance of no-fund warrants could be made without a public hearing before BOTA. Notice of the public hearing would be required to be published at least twice in a newspaper of general circulation within the cemetery district at least ten days prior to such hearing. Any taxpayer of the cemetery district could file a written protest against such application. Warrants issued would have to paid within 15 years after issuance.
Background
The bill, as introduced, allowed the board of trustees of any cemetery to apply for the authority to issue no-fund warrants of up to $35,000 to acquire land to enlarge cemeteries if revenues were insufficient to finance the costs of acquisition. The House Committee amendment added the protest petition procedure, and the authorization for the cemetery board to have land surveyed and platted into burial lots.
Representative Freeborn, the sponsor of the bill, testified in support of the bill, as did a representative of a cemetery board of trustees.
1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/bill_search.html