Neb. Rev. Stat. §§ 12-606
Current with changes through the 2024 First Special Legislative Session
No person, firm, partnership, limited liability company, corporation, or association shall construct any vault, crypt, columbarium, or mausoleum for public use, wholly or partially above the surface of the ground, to be used to contain the body of any dead person unless the same is located within the confines of an established cemetery, which cemetery has been in existence and operation for a period of at least five years immediately preceding the time of erection thereof.
Neb. Rev. Stat. §§ 12-606