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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Health and Safety Code § 713.006: TAX.

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Where this section sits in the code
  1. HEALTH AND SAFETY CODE
  2. TITLE 8. DEATH AND DISPOSITION OF THE BODY
  3. SUBTITLE C. CEMETERIES AND CREMATORIES
  4. CHAPTER 713. LOCAL REGULATION OF CEMETERIES
  5. SUBCHAPTER A. MUNICIPAL REGULATION OF CEMETERIES

(a) A municipality acting as a trustee for a cemetery may include in the municipality's annual budget an amount considered necessary for cemetery maintenance.

(b) The municipality may impose a tax on all property in the municipality in an amount not exceeding five cents for each $100 valuation of the property for maintenance of the cemetery, regardless of whether the cemetery is located inside or outside the municipal limits.

Acts 1989, 71st Leg., ch. 678, Sec. 1, eff. Sept. 1, 1989.

Collected 2026-08-27T01:47:17Z. Source file · JSON

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