Tennessee Statutes
§ 46-7-101 — Legislative intent
Tennessee·Title 46
(a)The general assembly recognizes that the operation of a cemetery is a public purpose and further recognizes that the proper maintenance of a cemetery or burial grounds, whether private or public, is in the interest of the public health and safety serving a valid public purpose.
(b)A trust created for the perpetual care or improvement of a cemetery or graves lessens the burden of government and, therefore, is found and declared to be a charitable trust. To that end, the general assembly declares its support for the establishment and formation of a trust corporation to act as trustee of a charitable trust for the perpetual care of private cemeteries.
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Legislative History
Acts 1989, ch. 222, § 1.
Nearby Sections
15
§ 46-1-101
Application - Short title - Penalty§ 46-1-102
Chapter definitions§ 46-1-104
Renewal of certificate§ 46-1-105
Cemetery consumer protection account§ 46-1-106
Exemptions§ 46-1-107
Sale or transfer§ 46-1-111
Records§ 46-1-113
§ 46-1-113§ 46-1-201
Purpose of part§ 46-1-202
Fidelity bond coverage - Exemptions