Texas Health and Safety Code 713.003 – Local Authority to Receive Gifts; Deposits for Care; Certificates
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(a) A municipality that is a trustee for the perpetual maintenance of a cemetery may adopt reasonable rules to receive a gift or grant from any source and to determine the amount necessary for permanent maintenance of a grave or burial lot, including a family lot.
(b) A municipality that is a trustee for any person shall accept the amount the municipality requires for permanent maintenance of a grave or burial lot on behalf of that person or a decedent.
Terms Used In Texas Health and Safety Code 713.003
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Decedent: A deceased person.
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Trustee: A person or institution holding and administering property in trust.
(c) The municipality’s acceptance of the deposit is a perpetual trust for the designated grave or burial lot.
(d) On acceptance of the deposit, the municipality’s secretary, clerk, or mayor shall issue a certificate in the name of the municipality to the trustee or depositor. The certificate must state:
(1) the depositor’s name;
(2) the amount and purpose of the deposit;
(3) the location, as specifically as possible, of the grave, lot, or burial place to be maintained; and
(4) other information required by the municipality.
(e) An individual, association, foundation, or corporation that is interested in the maintenance of a neglected cemetery in a municipality’s possession and control may donate funds to the perpetual trust fund to beautify and maintain the entire cemetery or burial grounds generally.