La. Stat. tit. 8 § 109
Current with operative changes from the 2024 Third Special Legislative Session
A municipal governing authority may establish lots, plots or interment spaces within its public cemeteries and issue permits for the interment therein of deceased persons or sell any lot, plot, or interment space to the public, at terms fixed by the governing authority, to be used and maintained exclusively for such purposes and subject to the laws of this state and ordinances of the municipality governing public cemeteries.
La. R.S. § 8:109