The district and its board/commission get tax-related powers, but the tax must be approved by voters and kept within stated limits.
§141.3. District as a political subdivision; election imposing taxes, maximum tax; authority A. Each district shall be considered a political subdivision of the state, and is granted all the powers to sue and be sued, and own equipment on property acquired by it for cemetery purposes and without limitation shall have all the rights and powers, and authority enumerated for a cemetery governing board. B. The board shall have the power to levy and collect, within the boundaries of a district, an ad valorem tax not exceeding one mill on the dollar of assessed valuation on all immovable property in the district, for a period not to exceed ten years, as authorized by R.S. 33:2740.1. C. The imposition, collection, and enforcement of the tax and any procedural details necessary to be established to supplement the provisions of this Section and to make provisions applicable to the tax imposed in Subsection B of this Section shall be fixed by the resolution of the commission. The commission shall have the authority to contract with the sheriff, the Department of Revenue, or any other agency or political subdivision for the collection of the tax. D. The board shall set forth the purposes for which the proceeds of the tax are to be used in the proposition submitted at the election hereinafter required, and such proceeds may be funded into negotiable bonds. E. The tax shall be adopted by a commission only after the question of the imposition of such tax and the funding thereof into bonds pursuant to the provisions of this Section shall have been submitted to the qualified electors within the boundaries of such district at an election to be called, conducted, canvassed, and promulgated by the governing authority of such district in accordance with the general laws of the state governing the authorization of general obligation bonds and the majority of the qualified electors voting in such election shall have voted in favor of such additional tax and the funding thereof into bonds. F. The resolution imposing any tax in Subsection B of this Section, or amendments hereto, shall specify that the avails of proceeds of the tax after payment of collection costs shall be used solely by such commission for the maintenance of all areas that fall under the heading of Public Cemetery. The proposition approved at the election shall constitute a full and complete dedication of the avails or proceeds of the tax and its provisions shall control the allocation and expenditure thereof. G. All revenue raised by taxes levied pursuant to this Section shall be used within the district levying the tax. Acts 2003, No. 499, §1; Acts 2022, No. 574, §1.