Sec. 713.006. TAX. (a) A municipality acting as a trustee for a cemetery may include in the municipality's annual budget an amount considered necessary for cemetery maintenance.
(b) The municipality may impose a tax on all property in the municipality in an amount not exceeding five cents for each $100 valuation of the property for maintenance of the cemetery, regardless of whether the cemetery is located inside or outside the municipal limits.
Acts 1989, 71st Leg., ch. 678, Sec. 1, eff. Sept. 1, 1989.
Structure Texas Statutes
Title 8 - Death and Disposition of the Body
Subtitle C - Cemeteries and Crematories
Chapter 713 - Local Regulation of Cemeteries
Subchapter A. Municipal Regulation of Cemeteries
Section 713.001. Municipal Cemetery Authorized
Section 713.002. Local Trust for Cemetery
Section 713.003. Local Authority to Receive Gifts; Deposits for Care; Certificates
Section 713.005. Deposit Records
Section 713.007. Appointment of Successor Trustee
Section 713.008. Termination of Municipal Trust by Certain Municipalities
Section 713.008. Termination of Municipal Trust by Certain Municipalities
Section 713.009. Local Possession and Control of Unkept or Abandoned Cemetery