Untitled Texas Attorney General Opinion

: 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 - 528 - 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 - 529 - - - 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 -