Health and Safety Code §713.027

(a) A county with a population of 8,200 or less may own, operate, and maintain a cemetery and sell the right of burial in the cemetery. (b) The sale of the right of burial is exempt from the requirements of Sections 263.001-263.006, Local Government Code. (c) Revenue received from the sale of the right of burial may be used to purchase additional land for cemetery purposes and for maintenance of county cemetery property. (d) The commissioners court of the county may spend money in the general fund to maintain a public cemetery in the county and may dedicate not more than one-eighth of the maximum allowable tax levy for that purpose. (e) The commissioners court of the county serves as the county cemetery board and shall manage cemetery property.