The bill enacts R.S. 8:908, which establishes regulations for the management of abandoned cemeteries in Louisiana. It allows municipal or parochial governments to utilize their labor and resources to address public health or safety risks associated with abandoned cemeteries within their jurisdiction. The governing body must determine, through a majority vote, that the conditions in the cemetery pose a risk and that addressing these risks serves a public purpose. The bill defines "abandoned cemetery" as per R.S. 25:933 and outlines that the abatement process does not permit the disturbance of graves or the removal of human remains or grave markers.

Additionally, the bill mandates that if human remains are discovered during abatement activities, the appropriate state authorities must be notified. It also provides provisions for abatement in the event of a declared disaster, allowing local officials to address public safety risks in both public and private cemeteries affected by such disasters. The act will take effect upon the governor's signature or after the designated period for bills to become law without a signature.