2010 Tennessee Code
Title 46 - Cemeteries
Chapter 7 - Trusts for Perpetual Care of Private Cemeteries
46-7-101 - Legislative intent.
46-7-101. Legislative intent.
(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.
[Acts 1989, ch. 222, § 1.]
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