H.B. No. 788
 
 
 
 
AN ACT
  relating to the establishment and use of a private family cemetery
  by certain organizations in certain counties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 711.008(b), Health and Safety Code, is
  amended to read as follows:
         (b)  Subsection (a) does not apply to:
               (1)  a cemetery heretofore established and operating;
               (2)  the establishment and use of a columbarium by an
  organized religious society or sect that is exempt from income
  taxation under Section 501(a), Internal Revenue Code of 1986, by
  being listed under Section 501(c)(3) of that code, as part of or
  attached to the principal church building owned by the society or
  sect;
               (3)  the establishment and use of a columbarium by an
  organized religious society or sect that is exempt from income
  taxation under Section 501(a), Internal Revenue Code of 1986, by
  being listed under Section 501(c)(3) of that code, on land that:
                     (A)  is owned by the society or sect; and
                     (B)  is part of the campus on which an existing
  principal church building is located;
               (4)  the establishment and use of a columbarium on the
  campus of a private or independent institution of higher education,
  as defined by Section 61.003, Education Code, that is wholly or
  substantially controlled, managed, owned, or supported by or
  otherwise affiliated with an organized religious society or sect
  that is exempt from income taxation under Section 501(a), Internal
  Revenue Code of 1986, by being listed under Section 501(c)(3) of
  that code, if a place of worship is located on the campus; [or]
               (5)  the establishment and use of a mausoleum that is:
                     (A)  constructed beneath the principal church
  building owned by an organized religious society or sect that:
                           (i)  is exempt from income taxation under
  Section 501(a), Internal Revenue Code of 1986, by being listed
  under Section 501(c)(3) of that code; and
                           (ii)  has recognized religious traditions
  and practices of interring the remains of ordained clergy in or
  below the principal church building; and
                     (B)  used only for the interment of the remains of
  ordained clergy of that organized religious society or sect; or
               (6)  the establishment and use of a private family
  cemetery by an organization that is exempt from income taxation
  under Section 501(a), Internal Revenue Code of 1986, by being
  listed under Section 501(c)(3) of that code, on land that is:
                     (A)  owned by the organization; and
                     (B)  located in a county:
                           (i)  with a population of more than 125,000;
  and
                           (ii)  that is adjacent to a county that has a
  population of more than 1.5 million and in which more than 75
  percent of the population lives in a single municipality.
         SECTION 2.  This Act takes effect September 1, 2011.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 788 was passed by the House on April
  26, 2011, by the following vote:  Yeas 148, Nays 0, 2 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 788 on May 25, 2011, by the following vote:  Yeas 143, Nays 0, 2
  present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 788 was passed by the Senate, with
  amendments, on May 24, 2011, by the following vote:  Yeas 31, Nays
  0
  .
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor