- (a) A county with a population of 8,200 or less may own, operate, and maintain a cemetery and sell the right of burial in the cemetery.
- (b) The sale of the right of burial is exempt from the requirements of Sections 263.001-263.006, Local Government Code.
- (c) Revenue received from the sale of the right of burial may be used to purchase additional land for cemetery purposes and for maintenance of county cemetery property.
- (d) The commissioners court of the county may spend money in the general fund to maintain a public cemetery in the county and may dedicate not more than one-eighth of the maximum allowable tax levy for that purpose.
- (e) The commissioners court of the county serves as the county cemetery board and shall manage cemetery property.
Acts 1989, 71st Leg., ch. 678, Sec. 1, eff. Sept. 1, 1989.