§ 962 Cemetery Tax Levy Authority

• •Officials must collect enough taxes to maintain cemeteries.
• •The tax amount should cover all the costs needed for upkeep.
• •This ensures cemeteries are properly cared for.

A small town has a cemetery that needs money for upkeep, like cutting the grass and fixing fences.

The town officials must set the tax amount high enough to cover these costs so the cemetery stays nice and well-kept.