Minn. Stat. § 365.29

A town's board may require that part of the price paid for a lot in its cemetery goes into a permanent fund. The money in the fund must be deposited under section 365.32 . Money from the fund in an amount sufficient to care for and beautify the lot must be paid annually to the cemetery's directors. The directors shall spend the amount of money needed to care for and beautify the lot as directed by the town board. The amount spent on a lot must be in the same proportion that the part of the price put in the fund from the sale of that lot is of the total fund. Money from the fund must not be used for routine cemetery maintenance.