15-1015. Same; conveyances to district; tax levies; election.
15-1015
15-1015. Same; conveyances to district; tax levies;
election.
(a) Subsequent to the establishment of the cemetery district and after the
board has organized, the township board of any township owning a cemetery
within the newly created district shall convey the township cemetery to the
newly organized district, and the governing body of any city
of the third class located within the organized district shall convey the
city cemetery
located either within or outside the district to the newly created
cemetery district and the board of trustees or other governing board of any
religious organization located within the district desiring to come under
the provisions of this act shall convey its cemetery to the cemetery
district. Thereafter, the board of directors is authorized to certify the
levy of a tax of not to exceed 1 mill on all the taxable
tangible
property within the district for the purpose of maintaining and improving
the cemeteries located within the newly organized district, including the
maintenance and improvement of any abandoned cemeteries located therein.
(b) Whenever the board determines
that the tax levy of 1 mill authorized by subsection (a) is insufficient
to maintain and improve cemeteries, the board may adopt a resolution
to certify a levy of a tax of more than 1 mill but not more than 3 mills in
any year. Any such
resolution adopted under this subsection shall state the total amount
of the tax to be certified and shall be published once each week for two
consecutive weeks in a newspaper of general circulation within the cemetery
district. Whereupon such annual
levy in an amount not to exceed the amount stated in the resolution may
be made for the ensuing budget year and each successive budget year
unless a petition, signed by at least 5% of the qualified electors of the
cemetery district, requesting an election upon the proposition to
increase the tax levy in excess of the current tax levy, is filed with the
county election officer within 30
days following the date of the last publication of the
resolution. In the event a valid petition is filed, no such increased
levy shall be made without such proposition having been submitted to and
having been approved by a majority of the electors of the cemetery district
voting at an
election
called and held thereon. All such elections shall be called and held in
the manner provided by the general bond law. Such
taxes shall be levied and collected in like manner as other taxes, which
levy the board shall certify, on or before August 25
of each year, to the county clerk who is hereby authorized and
required to place the same on the tax roll of the county to be
collected by the county treasurer and paid over by the county treasurer to
the treasurer of such board.
(c) If a sufficient protest petition is not filed, or if an election is
held pursuant to subsection (b) and the question is approved at such
election, the tax levy herein authorized shall be levied by the board of
county
commissioners upon certification to them, by the board of directors of the
cemetery district, of the rate of levy to be made. The tax so collected
shall be paid over by the county treasurer to the treasurer of the cemetery
district upon order of the board of directors of the district, which order
shall be signed by the chairperson and secretary of
the board.
History: L. 1953, ch. 475, § 3; L. 1969, ch. 111,
§ 2; L. 1975, ch. 132, § 2;
L. 1996, ch. 200, § 1; July 1.