SUBPART E.  MISCELLANEOUS SPECIAL TAXES

§2740.1.  Public cemetery maintenance; ad valorem tax

Any parish in this state or any ward in any parish, subject to the approval of a majority of the property taxpayers both in number and assessed valuation, may levy an ad valorem tax of not to exceed one mill on the dollar for a period of not to exceed ten years, to be used for the maintenance and upkeep of public cemeteries located therein.  As used in this Section, the word "ward" includes any district from which any member of any parish governing authority is elected.

Acts 1958, No. 153, §1; Acts 2001, No. 468, §2.