N.D.C.C. § 57-15-27.1 — Cemetery tax levies

A city may levy a tax, not exceeding the limitation in subsection 14 of section 57-15-10 to be
used exclusively for the care, maintenance, and improvement of established cemeteries, owned
and maintained by the city. An organized township may provide funding from revenues derived
from its general fund levy authority for the care, maintenance, and improvement of established
cemeteries maintained by the township.