Illinois Code § 60 ILCS 1/35-45

Control of public graveyards; tax.
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(a) The electors may vest control of public graveyards not under the control
of any corporation sole, organization, or society in 3 trustees and may elect
the 3 trustees.

 
(b) The electors may authorize the cemetery trustees to levy a tax for the
control, management, and maintenance of cemeteries under the Public
Graveyards Act.

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