reglab/housing_qa huggingface dataset:
TN Code § 46-1-108 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 1 - General Provisions|§ 46-1-108. Purchase and Subdivision of Land — Sale of Lots — Approval of Location for Cemetery Use — Purchase Contract — Attachment or Levy of Execution

  A cemetery company has the power to purchase land, not exceeding two hundred (200) acres, to be used as a cemetery forever, to lay the land off in suitable avenues or walks and embellish with trees, shrubbery, and flowers, and to subdivide the land into lots suitable for graves, monuments, and vaults, and sell the lots in the manner that the board of directors of the cemetery determines; provided, that any land may be purchased and used as a cemetery at any place within a town or city after the proposed location has been approved by resolution of the governing body of the town or city.   Each contract for the sale of burial space or the conveyance of interment rights shall be executed in duplicate, and an executed copy shall be given to the purchaser.   If a specific interment site is selected by the purchaser at the time the purchase contract is executed, the contract shall contain a detailed description of the location of the interment site purchased. All such contracts must also contain the following or similar notices to the purchaser:  “This cemetery is regulated by the State of Tennessee Department of Commerce and Insurance Burial Services Section. The purchaser or the purchaser's designated legal agent has the right upon request to access the cemetery's records relating to the purchaser's interment right or interment site. Within ninety (90) days of the receipt of the final payment on the purchase contract for any interment right, the purchaser shall receive from the cemetery company proof of ownership of that interment right. The purchaser, at the purchaser's own cost, may record a copy of such proof of ownership with the register of deeds for the county in which the cemetery is located.”    All lots sold to purchasers pursuant to subsection (c) shall forever be free from attachment or the levy of an execution.
TN Code § 46-1-109 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 1 - General Provisions|§ 46-1-109. Receiving and Holding of Grants and Bequests

  A cemetery company may hold any grant or bequest in money or other property, and shall faithfully apply the grants or bequests for the improvements of the cemetery, or in the erection or preservation of any tomb or monument, according to the terms of the grant or bequest, except those funds required to be held in trust, or paid into the improvement care trust fund as provided by § 46-1-204.   No cemetery company shall accept any special grant or bequest, unless it is in writing and made a part of the permanent records of the cemetery.
TN Code § 46-1-110 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 1 - General Provisions|§ 46-1-110. Sale of Land Not Suitable or Needed for Cemetery Purposes

  Cemetery companies owning lands never actually used by them for cemetery purposes, and that are not suitable or adapted to such purpose, or are found by them to be not needful for such purposes, are empowered to sell and convey or otherwise dispose of the lands for secular or general use; provided, that:  No later than thirty (30) days prior to the disposition of the land, the cemetery company notifies the commissioner in writing and obtains written approval of the disposition from the commissioner or the commissioner's designee; and   The commissioner may order the cemetery company disposing of the land to deposit up to one hundred percent (100%) of the net proceeds of the disposition in the cemetery's improvement care trust fund or the cemetery's pre-need merchandise and services trust fund, or both, within thirty (30) days after the disposition, if there is a deficiency in either trust fund. The order may not exceed the actual amount of the deficiency in the improvement care trust fund or the pre-need merchandise and services trust fund, or both.     Nothing in this section shall be construed to authorize cemetery companies to acquire any lands for the purpose of selling the land or to engage in speculation of real estate.
TN Code § 46-1-111 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 1 - General Provisions|§ 46-1-111. Records

  A record shall be kept of every burial in the cemetery of the cemetery company, showing the date of burial and name of the person buried, together with the designation of lot or space in which the burial was made. In addition, the cemetery company shall keep records showing the date of the sale, the contract number, the name of the purchaser, and the amount of the sale to be held for inclusion in the improvement care trust fund and the date of the receipt of any payment on the sale, all on a form approved by the commissioner. The cemetery company shall also keep records showing the full amount received for installation of each commodity and the full amount deposited into the improvement care trust fund for memorial care of each commodity, identified by lot owner and decedent occupying the grave space. The identical information is required if deposits to the improvement care trust fund are made on a collection basis. All sales records, trust fund records, accounting records, and all other records of the cemetery company shall be available at its principal place of business or principal office in this state, and shall be readily available at all reasonable times for examination or inspection by the commissioner or the commissioner's authorized representatives.   A record shall be kept of every interment site or interment right sold to a consumer. The record required under this section shall contain a detailed description of the location of the interment site or interment right sold.   Any consumer purchasing an interment site or interment right in a cemetery located in this state shall receive from the cemetery company at the time of purchase a copy of the executed purchase contract. If a specific interment site is selected by the consumer at the time the purchase contract is executed, the contract shall contain a detailed description of the location of the interment site purchased.   After January 1, 2007, all cemetery companies applying for and obtaining a new registration in accordance with § 46-1-103 shall develop and maintain a map of the cemetery detailing the location of interment sites. For all cemetery companies registered January 1, 2007, a map must be developed and maintained for all interment sites newly developed or planned for development before the sites may be made available for sale to consumers.   All records required to be kept under this section shall be considered as part of the cemetery, and shall be included in any sale or transfer of the cemetery. All burial and interment rights records, including copies of contracts for the sale of lots, shall be retained indefinitely. All other records shall be retained for at least ten (10) years, unless the commissioner approves a shorter period of retention.
TN Code § 46-1-201 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 2 - Financial Management|§ 46-1-201. Purpose of Part

 It is the purpose of this part to require cemetery companies in the state to carry at all times a sufficient improvement care trust fund to maintain, keep up and beautify the cemeteries, without commercializing the operation of the cemeteries, and to maintain a pre-need merchandise and services trust fund to ensure that the pre-need sale of cemetery merchandise and services is properly accounted for and administered.
TN Code § 46-1-202 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 2 - Financial Management|§ 46-1-202. Fidelity Bond Coverage — Exemptions

  Every cemetery company shall carry fidelity bond coverage of at least one hundred thousand dollars ($100,000) or a higher amount that the commissioner deems sufficient for officers and employees who handle money and securities.   The annual financial report required by § 46-1-214 to be filed with the commissioner shall indicate the amount of fidelity bond coverage, the classes of employees included, name of carrier and policy number, and the expiration date of coverage.   Cemeteries with combined funds, defined as cash, investments and assets, of less than forty thousand dollars ($40,000) may apply to the commissioner for an exemption from meeting the requirements of subsections (a) and (b). The commissioner may grant an exemption upon receiving satisfactory documentation demonstrating that all financial transactions, including withdrawals from the pre-need merchandise and services trust fund or operating funds, require the signatures of two (2) or more designated cemetery officials.   If any cemetery that is currently exempt should, at any time in the future, obtain combined funds in excess of forty thousand dollars ($40,000), the cemetery shall, within sixty (60) days of notification of the commissioner, obtain the fidelity bond required by subsections (a) and (b).
TN Code § 46-1-203 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 2 - Financial Management|§ 46-1-203. Requirements for Organization — Improvement Care Fund Deposit

  No person or group of persons shall engage in the business of owning and operating a cemetery company, except as authorized by this chapter and chapter 2 of this title, and without first:  If an entity required to register with or obtain any form of approval from the secretary of state, obtaining the registration or approval and retaining the registration and approval in an active status as long as the cemetery company is owned and operated by the applicant;   Entering into a trust agreement in accordance with § 46-1-204; and   Depositing either cash or a surety bond approved by the commissioner in its improvement care trust fund, in an amount to be determined according to the population of the county in which the cemetery is located, as estimated by the 1960 federal census or any subsequent federal census, as follows:  10,000 or under  $ 40,000   10,001 to 15,000  60,000   15,001 to 20,000  80,000   20,001 to 100,000  100,000   100,001 or more  200,000.      The requirements of this section shall also be applicable to any existing cemetery company that establishes or opens a new cemetery, or an addition to an existing cemetery, on or after January 1, 2007.
TN Code § 46-1-205 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 2 - Financial Management|§ 46-1-205. Payment of Dividends — Restrictions — Recovery

 No dividend, salary or compensation of any description shall be paid to any stockholder of any cemetery company or any cemetery operator until the company has first set up the improvement care trust fund in the manner and amount provided in § 46-1-204, and no dividend, salary or compensation shall be paid to any stockholder of any cemetery company or any cemetery operator while any improvement care trust fund is deficient because of not having received the payments required by § 46-1-204; provided, that a receiver, as provided for in this chapter, may pay the salaries and compensation that the receiver deems necessary to restore the cemetery to a sound financial condition. Any dividend, salary or commission paid in violation of this section shall be recoverable at the suit of the commissioner, any lot owner, or descendant or next of kin of a lot owner, in the circuit or chancery court, and all stockholders of the cemetery company and cemetery operators receiving the unlawful dividends, salaries or compensation may be joined in the same suit. The proceeds of the suit or claim shall be added to the improvement care trust fund to assist in making the fund current.
TN Code § 46-1-208 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 2 - Financial Management|§ 46-1-208. Disposition of Trust Funds

  The pre-need cemetery merchandise and services trust funds, including the income from the trust funds, after payment of any appropriate trustee fees, commissions and costs, shall remain intact until the cemetery merchandise is delivered or the services performed as specified in the sales contract. However, a seller may, upon proper certification to the trustee, withdraw specific funds previously deposited if no deposit was required by § 46-1-207. Upon complete performance of the services or delivery of the cemetery merchandise specified in the sales contract, the seller shall certify the performance of the services or the delivery of the cemetery merchandise to the trustee by affidavit. Upon the receipt of the certification, the amount of specific funds in the trust account identified to the delivered cemetery merchandise or the performed services, including any income or interest earned from the specific funds and not paid pursuant to subsection (b), shall be paid to the seller. The trustee may rely upon all proper certifications required to be made pursuant to this subsection (a), and shall not be liable to anyone for such reliance.   Notwithstanding subsection (a), the trustee shall pay the seller, at the seller's option, the net income accumulated as of the end of any fiscal year; provided, that the trust assets after disbursement of income shall not have a market value of less than one hundred twenty percent (120%) of the aggregate procurement costs of all cemetery merchandise and services for which deposits are held in trust, subject to proration allowed under § 46-1-207. The seller shall exercise its option by delivering to the trustee a notarized certification of the procurement costs as of the first day of the seller's current fiscal year.   Any specified funds held on behalf of a purchaser that have been dormant for a period of seventy-five (75) years since the time of deposit or last withdrawal against those moneys, may be considered to be closed accounts against which no further demand will be made by the purchaser, and the principal amount may be paid by the trustee to the seller's improvement care trust.
TN Code § 46-1-209 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 2 - Financial Management|§ 46-1-209. Satisfaction of Contract — Cancellation of Contract — Substitution of Cemetery Merchandise or Services

  If for any reason a cemetery company that has entered into a contract for the sale of cemetery merchandise or services and has made the deposit into the trust funds as required in this part, cannot or does not provide the cemetery merchandise or perform the services called for by the contract within a reasonable time upon request, the purchaser, or the purchaser's heirs or assigns, or duly authorized representatives, shall have the right to provide the cemetery merchandise or services; and, having done so, shall be entitled to receive the deposit to the credit of that particular contract. Written instructions to the trustee by the cemetery company directing the trustee to refund the amount of money on deposit, or an affidavit by either the purchaser, or one (1) of the purchaser's heirs or assigns, or duly authorized representative, stating that the cemetery merchandise or services were not provided, shall be sufficient authority for the trustee to make refund of the funds on deposit to the person submitting the affidavit. However, nothing in this subsection (a) shall relieve the cemetery company from any liability for nonperformance of the contract.   If the purchaser is in default on making payments under the sales contract for a period of ninety (90) consecutive days, the cemetery company shall have the right to cancel the contract and to withdraw from the trust fund the entire balance to the credit of the defaulting purchaser's account as liquidated damages. In that event, the trustee shall deliver the balance to the cemetery company upon its certification of the default by the purchaser; and upon receiving the certification, the trustee may rely on the certification and shall not be liable to anyone for such reliance.   In the event the purchaser, or the purchaser's heirs or assigns, or authorized representatives, desire to substitute cemetery merchandise or services different from that which is specified in the sales contract because of changed conditions or practices in burial customs, the cemetery company shall give credit to the extent of all moneys already paid toward the payment of the substituted cemetery merchandise or services; provided, that the original sales contract has not been completed.
TN Code § 46-1-210 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 2 - Financial Management|§ 46-1-210. Waiver Invalid

 Any provision of any contract for the sale of cemetery merchandise or the performance of services that purports to waive any of this part shall be null and void.
TN Code § 46-1-211 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 2 - Financial Management|§ 46-1-211. Part Applicable to Mausoleums, Crypts and Columbariums

 This part also applies to all corporations, persons, or businesses, except those corporations, persons or businesses owning and operating a cemetery that maintains an improvement care trust fund, and in which the mausoleum is to be, is being, or has been constructed, engaged in the construction and/or sale of mausoleums, crypts, columbariums or other structures constructed for public use, space in which is offered to the public by sale, and constructed wholly or partially above the surface of the ground or partly covered with earth or sod, for the purpose of permanently containing the dead or cremated remains of human bodies.
TN Code § 46-1-212 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 2 - Financial Management|§ 46-1-212. Sale of Unconstructed or Unfinished Mausoleums, Crypts and Columbariums

 Any corporation, person, or business, except those corporations, persons or businesses owning and operating a cemetery that maintains an improvement care trust fund, and in which the mausoleum is to be, is being, or has been constructed, engaged in the public sale of burial space in a mausoleum, crypt or columbarium that is not completely constructed at the time of a sale, shall withhold the first seventy-five percent (75%) of the proceeds of the sale, to be placed in trust or invested under this part, until such time as the mausoleum, crypt, or columbarium, space in which was sold, is completed. After completion, the improvement care trust fund provided in § 46-1-204 shall apply to the completed structure.
TN Code § 46-1-213 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 2 - Financial Management|§ 46-1-213. Construction of Crypts

 A cemetery company shall commence construction or development of any undeveloped ground or building in which lawn or mausoleum crypts are to be constructed and in which sales, contracts for sale, or agreements for sales, are being made, within thirty-six (36) months after the date of the first sale. The construction or development of the undeveloped ground or building shall be completed within five (5) years after the date of the first sale. Failure to complete construction, as represented at the time of the first sale, shall entitle any purchaser, on demand, to recover all sums paid on the purchase price, plus interest at the rate of six percent (6%) per annum.
TN Code § 46-1-216 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 2 - Financial Management|§ 46-1-216. Verification of Reports — Public Records

 The annual reports required to be filed in this part shall be duly verified under oath by the owner of the cemetery company and the annual reports by the trustee of the trust fund. Upon filing, the reports shall become public records.
TN Code § 46-1-217 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 2 - Financial Management|§ 46-1-217. Agreement With Owners of Real Property to Conduct Improvement Care to Graves Located on Property

 Interested persons, as that term is defined in § 46-4-102, may enter into an agreement with the owners of real property that is not designated as a cemetery, but does have human remains with marked and identifiable graves, to conduct improvement care, as that term is defined in § 46-1-102, to the graves located on the real property. This section shall not be construed to require real property owners to provide the improvement care.
TN Code § 46-1-301 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 3 - Records and Report, Violations, and Criminal and Civil Penalties|§ 46-1-301. Powers and Duties of Commissioner

  The commissioner is responsible for administering and enforcing this chapter.   The commissioner may promulgate rules and regulations that are reasonably necessary to effectuate the purposes of this chapter. All rules and regulations shall be promulgated in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5.   The commissioner may seek relief at law or equity to restrain or enjoin any act or practice in violation of this chapter, or of any rule and regulation promulgated for the administration or enforcement of this chapter. Jurisdiction is conferred upon the chancery and circuit courts of this state to hear and determine such a suit. No bond is required for the prosecution of the suit or for the issuance of an injunction.
TN Code § 46-1-302 (2021)
2021 Tennessee Code|Title 46 - Cemeteries|Chapter 1 - Regulation of Cemeteries|Part 3 - Records and Report, Violations, and Criminal and Civil Penalties|§ 46-1-302. Penalty for Failure to File Report

  Any owner or officer of a cemetery company or officer of the trustee of the respective improvement care fund who willfully fails to make the required report, or to file the report of the trustee, required in this chapter, commits a Class A misdemeanor.   Upon failure to receive an annual report from any cemetery company when due, the commissioner shall be notified, and shall immediately notify the cemetery company, by registered letter sent to the address found on the cemetery company's registration form, that the annual report has not been received. Failure of the cemetery company to file the annual report within fifteen (15) days after the registered letter is mailed shall constitute prima facie evidence of willful failure to file, and the commissioner has the discretion to order a conditional suspension of the certificate of registration and institute proceedings as set forth in §§ 46-1-311 and 46-1-312.