(a) A municipality acting as a trustee for a cemetery may include in the municipality's annual budget an amount considered necessary for cemetery maintenance.(b) The municipality may impose a tax on all property in the municipality in an amount not exceeding five cents for each $100 valuation of the property for maintenance of the cemetery, regardless of whether the cemetery is located inside or outside the municipal limits.Tex. Health and Safety Code § 713.006
Acts 1989, 71st Leg., ch. 678, Sec. 1, eff. 9/1/1989.