Tennessee § 67-5-214 Cemeteries and monuments

Tennessee Statutes

§ 67-5-214 — Cemeteries and monuments

Tennessee § 67-5-214

Title67

This text of Tennessee § 67-5-214 (Cemeteries and monuments) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-5-214 (2026).

Text

(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.

Free access — add to your briefcase to read the full text and ask questions with AI

(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.