---
urn: urn:us-la:rs:8:114
citation: "R.S. 8:114"
status: active
breadcrumb: "Title 8 › Chapter 3"
acts_citations:
  - { year: 1997, number: 196, section: 1, effective_date: null, role: enactment }
---

# Publicly owned cemeteries; mandatory trust accounts

A. Funds received by a municipality for a publicly owned cemetery shall be deposited immediately into a trust account and shall be used by a municipality only for the purposes of constructing, operating, or maintaining a publicly owned cemetery within that municipality.

B. If a municipality desires to use such funds for a purpose other than the purposes provided for in Subsection A of this Section, the municipality shall submit the measure to the electorate of the municipality in a special election called for that purpose.