Neb. Rev. Stat. § 12-803

The terms trustees of any cemetery or the trustees, as used in sections 12-801 to 12-804 , shall include trustees of a cemetery association, cemetery boards, or other persons, public or private corporations, municipalities, townships, boards or governing bodies having the management or control of a cemetery or cemeteries in this state. The term lot, as used in sections 12-801 to 12-804 , shall include part or all of one or more lots owned of record by the same person or persons.