71-2-1. Memorials by cities and towns. The boards of city commissioners, city councils and town boards, respectively, may appropriate from any fund of the city or town available for general purposes such sums as they may deem expedient for the purpose of erecting or contributing to the erection of, a memorial to commemorate the achievements […]
71-2-2. Memorials by counties. (1) The county legislative body of the several counties may erect and maintain, appropriate money for, and contribute to the erection and maintenance of, memorials to the memory of veterans of the several wars in which the United States of America participated. (2) Memorials may be in the form of grave […]
71-2-3. County tax for memorials. For the raising of funds with which to carry out the provisions of the next preceding section, and for such use only, the county legislative body may levy and collect an annual tax upon the property situate within the county. Amended by Chapter 227, 1993 General Session