In any county having a population of not less than sixteen thousand (16,000) and not more than eighteen thousand (18,000) in which there is located a city of the first class and in which there is located a township cemetery district in which there are at least nine (9) cemeteries, the board of county commissioners is hereby authorized to make an annual levy of not to exceed one (1) mill on all the taxable tangible property within said township cemetery district for the purpose of providing funds for the care and maintenance of cemeteries within such district. Such tax levy shall be in addition to all other tax levies authorized or limited by law and shall not be subject to or within any aggregate tax levy limit prescribed by law.

No tax levy provided for or authorized by this section may be made if prior to the levy of such tax a petition in opposition to the levy, signed by not less than five percent (5%) of the qualified electors in such township cemetery district, is filed with the county election officer. If such petition is filed within the prescribed time, no such tax may be levied unless a majority of the qualified electors of the township cemetery district approve such levy at the next general election.