15-1015.   Same; conveyances to district; tax levies;election.(a) Subsequent to the establishment of the cemetery district and after theboard has organized, the township board of any township owning a cemeterywithin the newly created district shall convey the township cemetery to thenewly organized district, and the governing body of any cityof the third class located within the organized district shall convey thecity cemeterylocated either within or outside the district to the newly createdcemetery district and the board of trustees or other governing board of anyreligious organization located within the district desiring to come underthe provisions of this act shall convey its cemetery to the cemeterydistrict. Thereafter, the board of directors is authorized to certify thelevy of a tax of not to exceed 1 mill on all the taxabletangibleproperty within the district for the purpose of maintaining and improvingthe cemeteries located within the newly organized district, including themaintenance and improvement of any abandoned cemeteries located therein.

      (b)   Whenever the board determinesthat the tax levy of 1 mill authorized by subsection (a) is insufficientto maintain and improve cemeteries, the board may adopt a resolutionto certify a levy of a tax of more than 1 mill but not more than 3 mills inany year. Any suchresolution adopted under this subsection shall state the total amountof the tax to be certified and shall be published once each week for twoconsecutive weeks in a newspaper of general circulation within the cemeterydistrict. Whereupon such annuallevy in an amount not to exceed the amount stated in the resolution maybe made for the ensuing budget year and each successive budget yearunless a petition, signed by at least 5% of the qualified electors of thecemetery district, requesting an election upon the proposition toincrease the tax levy in excess of the current tax levy, is filed with thecounty election officer within 30days following the date of the last publication of theresolution. In the event a valid petition is filed, no such increasedlevy shall be made without such proposition having been submitted to andhaving been approved by a majority of the electors of the cemetery districtvoting at anelectioncalled and held thereon. All such elections shall be called and held inthe manner provided by the general bond law. Suchtaxes shall be levied and collected in like manner as other taxes, whichlevy the board shall certify, on or before August 25of each year, to the county clerk who is hereby authorized andrequired to place the same on the tax roll of the county to becollected by the county treasurer and paid over by the county treasurer tothe treasurer of such board.

      (c)   If a sufficient protest petition is not filed, or if an election isheld pursuant to subsection (b) and the question is approved at suchelection, the tax levy herein authorized shall be levied by the board ofcountycommissioners upon certification to them, by the board of directors of thecemetery district, of the rate of levy to be made. The tax so collectedshall be paid over by the county treasurer to the treasurer of the cemeterydistrict upon order of the board of directors of the district, which ordershall be signed by the chairperson and secretary ofthe board.

      History:   L. 1953, ch. 475, § 3; L. 1969, ch. 111,§ 2; L. 1975, ch. 132, § 2;L. 1996, ch. 200, § 1; July 1.