157.061(9)

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(9) “Mausoleum” means a building, structure or part of a building or structure that is used or intended to be used for the burial of human remains.

157.061(11)

(11) “Municipality” means town, village or city.

157.061(10)

(10) “Mausoleum space” means a niche, crypt or specific place in a mausoleum that contains or is intended to contain human remains.

157.061(13)

(13) “Preneed trust fund” means an account or other investment in which a portion of the proceeds received under a preneed sales contract is deposited.

157.061(16)

(16) “Sale” means a transfer for consideration of any interest in ownership, title or right to use.

157.061(17)

(17) “Undeveloped space” means a mausoleum space that is not ready for the burial of human remains on the date of the sale of the mausoleum space.

157.061(1)

(1) “Burial” means entombment, inurnment or interment.

157.061(1m)

(1m) “Care fund” means one or more accounts or other investments established for the care of a cemetery.

157.061(5)

(5) “Department” means the department of safety and professional services.

157.061(8)

(8) “Human remains” means the body of a deceased individual that is in any stage of decomposition or has been cremated.

157.061(1g)

(1g) “Business day” has the meaning given in § 421.301 (6).

157.061(1r)

(1r) “Cemetery association” means an association formed under § 157.062.

157.061(2)

(2) “Cemetery authority” means any person who owns or operates a cemetery specified in § 157.065 (1).

157.061(2g)

(2g) “Cemetery board” means the board created in § 15.405 (3m).

157.061(2m)

(2m) “Cemetery lot” means a grave or 2 or more contiguous graves and, when used in reference to the sale, purchase or ownership of a cemetery lot, includes the right to bury human remains in that cemetery lot.

157.061(3)

(3) “Cemetery merchandise” means goods associated with the burial of human remains, including monuments, markers, nameplates, vases and urns, and any services that are associated with supplying or delivering those goods or with the burial of human remains and that may be lawfully provided by a cemetery authority. The term does not include caskets or outer burial containers.

157.061(4)

(4) “Dedicated” means platted for use exclusively as a cemetery and qualified for the exemption from general property taxes under § 70.11 (13).

157.061(7)

(7) “Family member” means a spouse or an individual related by blood, marriage or adoption within the 3rd degree of kinship as computed under § 990.001 (16).

157.061(7m)

(7m) “Grave” means a piece of land that is used or intended to be used for an underground burial of human remains, other than a burial in an underground mausoleum space.

157.061(11g)

(11g) “Outer burial container” means any container that is placed or intended to be placed into the burial excavation of a grave and into which a casket is placed or intended to be placed at the time of burial.

157.061(11r)

(11r) “Payment of principal” means the portion of a payment for the purchase of a cemetery lot, cemetery merchandise or a mausoleum space that represents the principal amount owed by the purchaser for the cemetery lot, cemetery merchandise or mausoleum space, and does not include any portion of the payment that represents any taxes, finance or interest charges or insurance premiums.

157.061(12)

(12) “Preneed sales contract” means an agreement for the sale of cemetery merchandise that is to be delivered after the date of the initial payment for the merchandise, or for the sale of an undeveloped space.

157.061(14)

(14) “Public mausoleum” means a mausoleum that holds or is intended to hold more than 10 human remains or a mausoleum in which at least one mausoleum space is offered for sale to the general public.

157.061(15)

(15) “Religious association” means any church, synagogue or mosque or any religious society organized under ch. 187.