Neb. Rev. Stat. § 17-942: Neb. Rev. Stat. § 17-942

The mayor and city council of a city of the second class or village board of trustees may limit the number of cemetery lots which shall be owned by the same person at the same time. The city or village may prescribe rules for enclosing, adorning, and erecting monuments and tombstones on cemetery lots and may prohibit any diversion of the use of such lots and any improper adornment thereof; but no religious test shall be made as to the ownership of lots, the burial therein, or the ornamentation of graves or of such lots.