§2740.45. Public cemeteries; ad valorem tax; Morehouse Parish

            A. In addition to the ad valorem tax authorized by R.S. 33:2740.1, the governing authority of Morehouse Parish may levy ad valorem taxes in any ward in Morehouse Parish not to exceed three mills, to be used for the acquisition, improvement, maintenance, and upkeep of public cemeteries located in such ward. The taxes shall be levied only after the question of the imposition of the taxes has been submitted to the qualified electors of such ward at an election to be conducted in accordance with the general election laws of the state of Louisiana and a majority of those voting in the election have voted in favor of the imposition of the taxes.

            B. In addition to any previously authorized purposes, the governing authority of Morehouse Parish may use unexpended proceeds of any tax levied pursuant to this Section in tax years prior to 2025 for the acquisition and improvement of public cemeteries located in any such ward.

            Acts 1998, No. 11, §1, eff. June 22, 1998; Acts 2025, No. 493, §1, eff. June 30, 2025.