Original Continuity: New Earth
Valhalla is the commentary located outside the city of Metropolis in which the members and families of fallen heroes can come and pay they're respects at. It is a place of awe and solemn remembrance where statues and monuments to former super-heroes now mark the time of history of the heroics of mankind.
Many fallen comrades from the Justice Society, Justice League and other super-powered teams are put to rest here. During Blackest Night, Black Rings raided the cemetery and brought the dead back to life.
Since that time the commentary has also been attacked by the Sons of Anubis while commemorating the passing of Wesley Dodds the original Sandman. The JSA was able to defeat the Sons of Anubis however this battle made the superhero community reconsider the commentary as a safe place for the resting.
Superman, Nightwing, and Green Lantern would assist in the relocation of any of the buried corpses to the Hall of Justice to further protect them from evil use ever again.
On the other dimensional counterpart of Earth known as Earth-Two the Batman of this continuity would be laid to rest in Valhalla Commentary next to his wife the former jewel thief Catwoman.