§ 33:2740.45 — Public cemeteries; ad valorem tax; Morehouse Parish

Louisiana § 33:2740.45

• Jurisdiction: Louisiana
• Title 33: Municipalities and Parishes

Text

§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.

Legislative History

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