: c
Honorable Henry Wade Opinion No, M-115
District Attorney, Dallas County
Dallas County Government Center
Dallas, Texas Re: Would Article 458213,
v.c.s be violated
by a ‘he-dedication”
of the two acre tract
in question from its
prior dedication for
cemetery purposes and
its subsequent sale to
a certain bank, as
trustee of a certain
Perpetual Care Endowqent
Fund, and subsequentl.y
thereafter being leased
to a duly licensed
Dear Mr. Wade: funeral establishment?
By reoent letter you have requested an opinion of this
offioe with regard to the above stated matter.
The only portion of Article 4582b, Vernon’s Civil Statutes,
which is relevant to a determination of your request is Sectlon
4, Subseotion C, Paragraph 8, which is as follows:
“c . Each funeral establishment shall be
required to have a physical plant, equipment
and personnel consisting of the following, . .
8. A physical plant located at a fixed
place and not located on any tax exempt
properly or cemetery;” nmphasis added7.
A determination of the validity of the proposed procedure
is a matter of ascertaining whether the two acre tract will be
tax exempt property or a cemetery; it it were neither, there
cou1.dbe no violation of Article 4582b, (4) (C) (8). If, as
you indicated in your letter, the dedication is removed by
court order obtained pursuant to proceedings initiated under
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Honorable Henry Wade, page 2, Opinion No. M-115
Article 912a-11, Vernon's Civil Statutes, the property would
lose its status as being tax exempt according to this Article,
and thereby eliminate that question from our consideration.
We must next consider whether or not such property would
then be a cemetery. Article 912a-1 defines cemetery as "a place
dedicated to and used and intended to be used for the permanent
intermeni;of the human dead". Tb*us, the two acre tract in
question, no longer being so dedicated, would no longer be a
cemetery.
The subsequent sale of such tract to a bank as trustee of
a perpetual care fund is not prohibited by Article 4582b; thus
it would not be in violation thereof.
It is the opinion of this office that Article 458213,
would not be violated by a "de-dedication" of the two acre
tract in question from its prior dedication for cemetery pur-
poses and its subsequent sale to a certain bank, as trustee of
a certain Perpetual Care Endowment Fund, and subsequent lease
thereafter to a duly licensed funeral establishment.'
This opinion must of necessity be 1imite.dto the fact
situation herein presented.
SUMMARY
_------
Article 4582b, Vernon's Civil Statutes, is not violated
by a "de-dedication of the two acre tract in question
from its prior dedication for cemetery purposes and
its subsequent sale to a certain bank, as trustee of
a certain Perpetual Care Endowment Fund, and subsequent
lease thereafter to a duly licensed funeral establish-
ment.
very truly,"
MARTIN
ney General of Texas
Prepared by Charles 61.Bardwe
Assistant Attorney General
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- -
Honorable Henry Wade, page 3, Opinion No. M-115
APPROVED:
OPINION COMMITTEE
Hawthorne Phillips, Chairman
Kerns Taylor, Co-Chairman
Brock Jones
Marvih Sentell
Brandon Bickett
Fielding Early
STAFF LEGAL ASSISTANT
A. J. Carubbi, Jr.
- 530 -
Untitled Texas Attorney General Opinion
Combined Opinion