(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.
Terms Used In Tennessee Code 46-7-101
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Trustee: A person or institution holding and administering property in trust.
(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.
