(2) The establishment and use of a columbarium by an organized religious society or sect that is exempt from income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed under Section 501(c) (3) of that code, as part of or attached to the principal church building owned by the society or sect; (3) The establishment and use of a columbarium by an organized religious society or sect that is exempt from income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed under Section 501(c)(3) of that code, on land that: (A) Is owned by the society or sect; and (B) Is part of the campus on which an existing principal church building is located; (4) The establishment and use of a columbarium on the campus of a private or independent institution of higher education, as defined by Section 61.003, Education Code, that is wholly or substantially controlled, managed, owned, or supported by or otherwise affiliated with an organized religious society or sect that is exempt from income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed under Section 501(c)(3) of that code, if a place of worship is located on the campus; (5) The establishment and use of a mausoleum that is: (A) Constructed beneath the principal church building owned by an organized religious society or sect that: (i) Is exempt from income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed under Section 501(c)(3) of that code; and practices of interring the remains of ordained clergy in or below the principal church building; and (B) Used only for the interment of the remains of ordained clergy of that organized religious society or sect; (ii) Has recognized religious traditions and (6) The establishment and operation, if authorized in accordance with Subsection (h), of a perpetual care cemetery by an organized religious society or sect that: (A) Is exempt from income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed under Section 501(c)(3) of that code; (B) Has been in existence for at least five years; (C) Has at least $500,000 in assets; and (D) Establishes and operates the cemetery on land that: (i) Is owned by the society or sect; (ii) Together with any other land owned by the
designated under Subsection (a) not later than the fifth day after the date the remains are removed. The notice must indicate that the remains were removed, the reason for the removal of the remains, and the location of the reinterment of the remains. (l) For purposes of Subsections (d) and (k), “emergency circumstance” means: (1) A natural disaster; or (2) An error in the interment of remains. Sec. 711.007. Nuisance; Abatement and Injunction (a) A district court of the county in which a cemetery is located may, by order, abate the cemetery as a nuisance and enjoin its continuance if the cemetery is: (1) Maintained, located, or used in violation of this chapter or Chapter 712; or (2) Neglected so that it is offensive to the inhabitants of the surrounding section. (b) The proceeding may be brought by: (1) The attorney general; (2) The Banking Commissioner of Texas; (3) The governing body of a municipality with a population of more than 25,000, if the cemetery is located in the municipality or not farther than five miles from the municipality; (4) The district attorney of the county, if the cemetery is located in an area of the county not described by Subdivision (3); (5) The owner of a residence: (A) In or near the municipality in which the cemetery is located; or (B) In the area proscribed for the location of a cemetery by Section 711.008; or (6) The owner of a plot in the cemetery. (c) The court shall grant a permanent injunction against each person responsible for the nuisance if a cemetery nuisance exists or is threatened. (d) If a cemetery nuisance under Subsection (a)(2) is located in a municipality, the governing body of the municipality may authorize the removal of all bodies, monuments, tombs, or other similar items from the cemetery to a perpetual care cemetery. (e) Notice of an action under this section must be provided to the Texas Historical Commission and to the county historical commission of the county in which the cemetery is located. The Texas Historical Commission and the county historical commission may intervene and become parties to the suit. (f) In an action under this section, the court shall determine: (1) Whether the cemetery nuisance must be abated by repair and restoration or by removal of the cemetery; and (2) The party or parties liable for the costs associated with the abatement. 711.008. Location of Cemetery (a) Except as provided by Subsections (b), (f), (g), (g-1), (g-2), (g-3), (g-4), (h), (k), and (m), an individual, corporation, partnership, firm, trust, or association may not establish or operate a cemetery, or use any land for the interment of remains, located: (1) In or within one mile of the boundaries of a municipality with a population of 5,000 to 25,000; (2) In or within two miles of the boundaries of a municipality with a population of 25,000 to 50,000; (3) In or within three miles of the boundaries of a municipality with a population of 50,000 to 100,000; (4) In or within four miles of the boundaries of a municipality with a population of 100,000 to 200,000; or (5) In or within five miles of the boundaries of a municipality with a population of at least 200,000. (b) Subsection (a) does not apply to: (1) A cemetery heretofore established and operating;
society or sect and adjacent to the land on which the cemetery is located, is not less than 10 acres; and
(iii) Is in a municipality with a population of at least one million that is located
predominantly in a county that has a total area of less than 1,000 square miles;
(7) The establishment and use of a private family cemetery by an organization that is exempt from income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed under Section 501(c)(3) of that code, on land that is: (A) Owned by the organization; and (B) Located in a county: (i) With a population of more than 165,000; and (ii) That is adjacent to a county that has a
population of more than 1.5 million and in which more than 70 percent of the population lives in a single municipality; or
(8) The establishment and use of a private family cemetery located at the site of a presidential library and museum.
Book Code: FTX1624
Page 55
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