(60 ILCS 1/135-50)

Sec. 135-50. Tax; petition and referendum.

(a) When 50 legal voters of each township or road district present a petition to the board of managers asking that an annual tax be levied for the control and maintenance of cemeteries under this Article, the board shall certify the proposition to the proper election officials, who shall submit the proposition to the voters at an election in accordance with the general election law. The proposition shall be in substantially the following form: "For the levy of a tax to control and maintain cemeteries" or "Against the levy of a tax to control and maintain cemeteries".

(b) If a majority of all the votes cast in each township or road district upon the proposition is for a levy of the tax, the board of managers shall thereafter annually levy a tax, upon all property taxable by the townships or road districts, of not more than 0.10% of value, as equalized or assessed by the Department of Revenue, in each township or road district.

(c) The tax shall be collected in the same manner as other general taxes in the townships and road districts and, when collected, shall be deposited into a separate fund known as the Cemetery Fund.

(d) The tax shall be in addition to all other taxes that the townships or road districts are authorized to levy and collect.

(e) The limitations upon tax rates in subsection (b) are subject to the provisions of the General Revenue Law of Illinois.

(Source: P.A. 81-1489; 81-1509; 88-62.)