Neb. Rev. Stat. § 17-941: Neb. Rev. Stat. § 17-941

The mayor and city council of a city of the second class or village board of trustees may convey cemetery lots by certificate signed by the mayor or chairperson of the village board of trustees, and countersigned by the city clerk or village clerk, under the seal of the city or village, specifying that the person to whom the same is issued is the owner of the lot or lots described therein by number as laid down on such map or plat, for the purpose of interment; and such certificate shall vest in the proprietor, his or her heirs and assigns, a right in fee simple to such lot for the sole purpose of interment, under the regulation of the city council or village board of trustees.