Tennessee § 67-5-214 - Cemeteries and monuments.
Full text of Tennessee Tennessee Code Annotated § 67-5-214 — Cemeteries and monuments., with citation guidance and answers to common questions.
§ 67-5-214. Cemeteries and monuments.
Places of burial used as such, monuments of the dead and all nonprofit cemeteries shall be exempt from taxation. 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. 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. Acts 1973, ch. 226, § 5; 1980, ch. 689, § 1; T.C.A., § 67-515; Acts 1994, ch. 541, § 9. Compiler's Notes. Acts 1994, ch. 541, § 10 provided that the amendment by the act, which amended subdivision (b)(2), shall not be construed to terminate the tax-exempt status of any parcel of property on January 1, 1995. Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 20.
Frequently Asked Questions About Tennessee § 67-5-214
What does Tennessee Code Annotated § 67-5-214 cover?
Section 67-5-214 ("Cemeteries and monuments.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-5-214?
A common citation format is "Tennessee Code Annotated § 67-5-214" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-5-214 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.