Sec. 713.003.  LOCAL AUTHORITY TO RECEIVE GIFTS;  DEPOSITS FOR CARE;  CERTIFICATES.  (a)  A municipality that is a trustee for the perpetual maintenance of a cemetery may adopt reasonable rules to receive a gift or grant from any source and to determine the amount necessary for permanent maintenance of a grave or burial lot, including a family lot.
(b)  A municipality that is a trustee for any person shall accept the amount the municipality requires for permanent maintenance of a grave or burial lot on behalf of that person or a decedent.
(c)  The municipality's acceptance of the deposit is a perpetual trust for the designated grave or burial lot.
(d)  On acceptance of the deposit, the municipality's secretary, clerk, or mayor shall issue a certificate in the name of the municipality to the trustee or depositor.  The certificate must state:
(1)  the depositor's name; 
(2)  the amount and purpose of the deposit; 
(3)  the location, as specifically as possible, of the grave, lot, or burial place to be maintained;  and
(4)  other information required by the municipality.
(e)  An individual, association, foundation, or corporation that is interested in the maintenance of a neglected cemetery in a municipality's possession and control may donate funds to the perpetual trust fund to beautify and maintain the entire cemetery or burial grounds generally.
Acts 1989, 71st Leg., ch. 678, Sec. 1, eff. Sept. 1, 1989.