Section 23-14-66-2 - Taxation for costs of additional care and maintenance(a) If the legislative body is satisfied with the accuracy of the petition, it shall:(1) record its findings at that meeting or at any regular meeting; and(2) subject to subsection (b), levy and collect an annual tax, as other taxes are levied and collected, in an amount that it considers reasonable, to provide additional care and maintenance for the cemetery.(b) Taxes collected by a city or town for the care and maintenance of a cemetery lying entirely outside of the corporate limits of the city or town may not exceed three cents ($0.03) on each one hundred dollars ($100) of assessed valuation of property in the city or town.As added by P.L. 52-1997, SEC.40.