Minn. Stat. § 375.273
The board of county commissioners may accept money from private sources or from any person, firm, or corporation, including fiduciaries, donated for the perpetual care of cemeteries located either wholly or partly in the county, and use the funds for the purposes provided in subdivision 2.
The board may expend public funds under its control to maintain and improve, and otherwise permanently care for cemeteries located either wholly or partly in the county. The expenditures shall be included in, and shall not be in excess of, limitations on expenditures fixed by law.
The money donated or made available for use by the board to permanently care for cemeteries, shall be paid into the county treasury, and kept in a separate fund and disbursed only as authorized by the county board.
Minn. Stat. § 375.273
1945 c 364 s 1; 1984 c 629 s 2