18 | | - | (a) Except as provided by Subsections (b), (f), (g), (g-1), |
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19 | | - | (h), [and] (k), and (l), an individual, corporation, partnership, |
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20 | | - | firm, trust, or association may not establish or operate a |
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21 | | - | cemetery, or use any land for the interment of remains, located: |
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22 | | - | (1) in or within one mile of the boundaries of a |
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23 | | - | municipality with a population of 5,000 to 25,000; |
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24 | | - | (2) in or within two miles of the boundaries of a |
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25 | | - | municipality with a population of 25,000 to 50,000; |
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26 | | - | (3) in or within three miles of the boundaries of a |
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27 | | - | municipality with a population of 50,000 to 100,000; |
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28 | | - | (4) in or within four miles of the boundaries of a |
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29 | | - | municipality with a population of 100,000 to 200,000; or |
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30 | | - | (5) in or within five miles of the boundaries of a |
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31 | | - | municipality with a population of at least 200,000. |
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32 | | - | (l) Not later than September 1, 2022, an individual, |
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33 | | - | corporation, partnership, firm, trust, or association may file a |
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34 | | - | written application with the governing body of a municipality to |
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35 | | - | which this subsection applies to establish or use a cemetery |
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36 | | - | located inside the legal boundaries of the municipality. The |
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37 | | - | municipality by ordinance shall prescribe the information to be |
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38 | | - | included in the application. The governing body by ordinance may |
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39 | | - | authorize the establishment or use of the cemetery if the |
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40 | | - | municipality determines and states in the ordinance that the |
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41 | | - | establishment or use of the cemetery does not adversely affect |
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42 | | - | public health, safety, and welfare. This subsection applies only |
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43 | | - | to a municipality: |
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| 13 | + | (b) Subsection (a) does not apply to: |
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| 14 | + | (1) a cemetery heretofore established and operating; |
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| 15 | + | (2) the establishment and use of a columbarium by an |
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| 16 | + | organized religious society or sect that is exempt from income |
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| 17 | + | taxation under Section 501(a), Internal Revenue Code of 1986, by |
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| 18 | + | being listed under Section 501(c)(3) of that code, as part of or |
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| 19 | + | attached to the principal church building owned by the society or |
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| 20 | + | sect; |
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| 21 | + | (3) the establishment and use of a columbarium by an |
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| 22 | + | organized religious society or sect that is exempt from income |
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| 23 | + | taxation under Section 501(a), Internal Revenue Code of 1986, by |
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| 24 | + | being listed under Section 501(c)(3) of that code, on land that: |
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| 25 | + | (A) is owned by the society or sect; and |
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| 26 | + | (B) is part of the campus on which an existing |
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| 27 | + | principal church building is located; |
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| 28 | + | (4) the establishment and use of a columbarium on the |
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| 29 | + | campus of a private or independent institution of higher education, |
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| 30 | + | as defined by Section 61.003, Education Code, that is wholly or |
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| 31 | + | substantially controlled, managed, owned, or supported by or |
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| 32 | + | otherwise affiliated with an organized religious society or sect |
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| 33 | + | that is exempt from income taxation under Section 501(a), Internal |
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| 34 | + | Revenue Code of 1986, by being listed under Section 501(c)(3) of |
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| 35 | + | that code, if a place of worship is located on the campus; |
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| 36 | + | (5) the establishment and use of a mausoleum that is: |
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| 37 | + | (A) constructed beneath the principal church |
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| 38 | + | building owned by an organized religious society or sect that: |
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| 39 | + | (i) is exempt from income taxation under |
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| 40 | + | Section 501(a), Internal Revenue Code of 1986, by being listed |
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| 41 | + | under Section 501(c)(3) of that code; and |
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| 42 | + | (ii) has recognized religious traditions |
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| 43 | + | and practices of interring the remains of ordained clergy in or |
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| 44 | + | below the principal church building; and |
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| 45 | + | (B) used only for the interment of the remains of |
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| 46 | + | ordained clergy of that organized religious society or sect; |
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| 47 | + | (6) the establishment and operation, if authorized in |
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| 48 | + | accordance with Subsection (h), of a perpetual care cemetery [by an |
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| 49 | + | organized religious society or sect] that: |
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| 50 | + | (A) is exempt from income taxation under Section |
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| 51 | + | 501(a), Internal Revenue Code of 1986, by being listed under |
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| 52 | + | Section 501(c)(3) of that code; |
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| 53 | + | (B) has been in existence for at least five |
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| 54 | + | years; |
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| 55 | + | (C) has at least $500,000 in assets; and |
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| 56 | + | (D) establishes and operates the cemetery on land |
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| 57 | + | that: |
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| 58 | + | (i) is owned by the society or sect; |
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| 59 | + | (ii) together with any other land owned by |
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| 60 | + | the society or sect and adjacent to the land on which the cemetery |
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| 61 | + | is located, is not less than 10 acres; and |
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| 62 | + | (iii) is in a municipality with a |
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| 63 | + | population of at least one million that is located predominantly in |
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| 64 | + | a county that has a total area of less than 1,000 square miles; or |
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| 65 | + | (7) the establishment and use of a private family |
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| 66 | + | cemetery by an organization that is exempt from income taxation |
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| 67 | + | under Section 501(a), Internal Revenue Code of 1986, by being |
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| 68 | + | listed under Section 501(c)(3) of that code, on land that is: |
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| 69 | + | (A) owned by the organization; and |
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| 70 | + | (B) located in a county: |
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| 71 | + | (i) with a population of more than 125,000; |
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| 72 | + | and |
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| 73 | + | (ii) that is adjacent to a county that has a |
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| 74 | + | population of more than 1.5 million and in which more than 75 |
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| 75 | + | percent of the population lives in a single municipality. |
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| 76 | + | (d-1) Subsection (a) does not apply to a cemetery |
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| 77 | + | established and operating before September 1, 2021, in a |
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| 78 | + | municipality: |
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