The Commissioner has the discretion to grant an exemption from the registration requirements of this chapter to a community cemetery after taking into consideration the intent of T.C.A. Title 46, Chapter 1 and factors including, but not limited to, the following:

1. (1) The age of the cemetery;
2. (2) The remaining area for future use;
3. (3) The sale of lots over the preceding ten (10) years and the price at which sold;
4. (4) The population of the community normally served by the cemetery;
5. (5) Whether a community cemetery association has been formed and such association has been incorporated or has been granted tax exempt status;
6. (6) The historic nature of the cemetery and/or its environs;
7. (7) Whether a savings account or a trust fund in the name of the cemetery has been established at a financial institution for the maintenance and upkeep of the cemetery;
8. (8) The source or sources of funds used for the maintenance and upkeep of the cemetery; and
9. (9) Whether the exemption is in the best interest of the citizens of the State of Tennessee.

Authority: T.C.A. §§ 46-1-106(b) and 46-1-301(b). Administrative History: Original rule filed October 22, 2002; effective January 5, 2003. Repeal and new rule filed November 2, 2007; effective January 16, 2008. Repeal and new rule filed November 14, 2014; effective February 12, 2015.