FREQUENTLY ASKED
QUESTIONS ABOUT
CEMETERY LAW IN TEXAS
by Donald Ray Burger
Attorney at Law

Question:
Can the government tax cemetery land?

Answer:
All property of a dedicated cemetery, including a road, alley or walk that is in the cemetery, is exempt from public improvement assessments, fees and public taxation. See 711.035.

However, that protection is not as absolute as it appears. In Mount Olivet Cemetery Co. v. City of Fort Worth, 275 S.W. 2d 152 (Tex. Civ. App.--Ft. Worth 1955, ref'd n.r.e ), the City tried to enforce an assessment against the cemetery organization for paving the public road that ran along the cemetery. The Court of Appeals allowed the City to obtain a judgment against the cemetery company on the theory that the assessment was not a tax, but the court also refused to grant the City a lien on the actual cemetery land. Thus, the cemetery company had a judgment against it, but the judgment could not be enforced by selling cemetery land.

Last updated: May, 2003

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Question:
Who has the right to determine whether a decedent will be buried or cremated?

Answer:
Adults can leave explicit instructions as to how they want their body disposed in (1)a will, (2)a prepaid funeral contract or (3)a written instrument signed and acknowledged (notarized) by such person. See Health & Safety Code 711.002(g).

In the absence of such explicit instructions, the following persons, in the priority listed, have the right to control the disposition of the decedent's body, including cremation, if they are willing to assume liability for the reasonable cost of same:
(1) The person designated in a written instrument signed by decedent.
(2) The decedent's spouse.
(3) Any one of the decedent's adult children.
(4) Either one of decedent's parents.
(5) Any one of decedent's adult brothers or sisters.
(6) Any adult person in the next degree of kinship in the order named by law to inherit the estate of decedent. Health & Safety Code, 711.002.
In State v. Johnson, 896 S.W. 2d 277, 299, (Tex. App--Houston[1st Dist.] 1995, judgment aff'd , 939 S.W. 2d 586 (Tex. Crim App., 1996) the court noted that "spouse" includes a spouse by reason of a common-law marriage.

To read more about burial instructions, click here.

Last updated: May, 2003

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Question:
I have some specific wording I want on my grave stone. Is there a way I can make sure the wording is as I want it?

Answer:
Section 711.002(g) states that one can provide written instructions about this. "The directions may govern the inscription to be placed on a grave marker attached to any plot in which the decedent is subsequently interred." For more information about burial instructions, click here.

Last updated: May, 2003

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Question:
Are there any restrictions on the burial of pets in a (human) cemetery?

Answer:
A District Attorney asked this very question, which was the subject of an Attorney General opinion on February 26, 1993 (Letter Opinion 93-16).
The opinion first noted that nothing in Section 711 of the Texas Health & Safety Code expressly prohibits the burial of non-humans. It is noted that certain sections of 711 imply that burial is limited to humans (such as references to "the person's remains" or "the decedent's surviving spouse"). "Nevertheless," the Letter Opinion noted, "we are loath to infer an express prohibition in such an indirect manner."
The Letter Opinion also noted that, pursuant to Section 713.027, a commissioners court has the power to operate a county cemetery in counties with a population of 8,200 or less and, therefore, it is up to the commissioners to decide this issue for that cemetery.
By the same logic, the decision on whether to allow pets to be buried should be up to the owner/operator of non-county cemeteries also.

Last updated: May, 2003

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Question:
Can utility companies or cities force a cemetery to allow a road, pipeline, telephone line or electric line to be put through a cemetery?

Answer:
No. Section 711.035(d) prohibits a railroad, street, road, alley, pipeline, telephone, telegraph or electrical line or other public utility to be placed through or over a cemetery without either (1) consent of the directors of the cemetery organization or (2) consent of at least two-thirds of the owners of plots in the cemetery.

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Last updated: May, 2003

Question:
Which governmental agencies are charged with regulating dead bodies?

Answer:
The Texas Department of Health regulates the disposal, transportation, interment and disinterment of dead bodies. 694.001.

Disposition of bodies of paupers is charged to the commissioner's court of each county. Type-A municipalities may regulate the burial of paupers in Type-A municipalities.

Last updated: May, 2003

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Question:
Where are the regulations for funeral directing?

Answer:
Chapter 651 of the Occupation Code regulates funeral directing, including funeral services.

Last updated: May, 2003

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Question:
Where are the regulations of prepaid funeral benefits?

Answer:
The selling of prepaid funeral benefits is under the regulation of the Texas Department of Banking and Chapter 154 of the Texas Finance Code.

Last updated: May, 2003

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Written by Donald Ray Burger, Attorney at Law

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