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90. Discusses the "municipal takeover" statute, sec. 157.115(1)(b)2., Wis. Stats., which provides that if a cemetery has been "abandoned" or subject to a failure of "management or care" for a period of five years or more, the municipality within which it is located must take it over, manage it, care for it, and administer its endowment and trust funds, presumably in perpetuity. Also reviews the state statute governing municipal cemeteries. Sec. 157.50, Wis. Stats. 2/26/99.