Tennessee Statutes
§ 67-5-214 — Cemeteries and monuments
Tennessee·Title 67
(a)Places of burial used as such, monuments of the dead and all nonprofit cemeteries shall be exempt from taxation.
(b)(1) There shall also be exempt from taxation any real property owned by cemeteries operated on a for-profit basis that has been prepared and is being held for burial purposes; provided, that the amount of such property shall not exceed the reasonable expectation of public needs.
(2)Cemeteries shall be required to apply for exemption and obtain approval of exemption by the state board of equalization, if charges are imposed for use of burial plots.
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Legislative History
Acts 1973, ch. 226, § 5; 1980, ch. 689, § 1; T.C.A., § 67-515; Acts 1994, ch. 541, § 9.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund