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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.d be 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 

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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 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 establishment.' 

This opinion must of necessity be 1imite.d to 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 establishment. 

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. 

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