Nebraska Revised Statutes Chapter 12. Cemeteries § 12-702. Conveyed lots; reversion; sale authorized; proceeds; disposition

A county, city, or village that is the reversionary owner of a lot, part of a lot, lots, or parts of lots pursuant to section 12-701 may sell the same and convey title to such lots or parts of lots. Any funds realized from the sale of such lot, part of lot, lots, or parts of lots shall constitute a fund to be used solely for the care and upkeep of the used portion of such lot, part of lot, lots, or parts of lots and for the general maintenance of such cemetery. Such funds may be invested as long as such investor acts as a fiduciary and complies with the prudent investor rule set forth in sections 30-3883 to 30-3889.