CEMETERIES: Increases the maximum rate of ad valorem taxes the governing authority of Morehouse Parish is authorized to levy for public cemeteries and provides for the use of the proceeds of the taxes

This bill raises the maximum ad valorem tax rate for public cemeteries in Morehouse Parish from its current level to 2.3 mills (2.3 cents per $100 of property value). It requires local voter approval in each affected ward before the tax can be levied, and mandates that all tax proceeds - both current and unspent funds from prior years - be used exclusively for cemetery maintenance, improvements, and upkeep. The policy change directly affects residents in Morehouse Parish wards where public cemeteries are located, as it expands funding options for these municipal assets. The bill does not alter existing cemetery management practices but provides a new revenue mechanism for upkeep.