CHAPTER 66. CARE OF CEMETERIES BY THIRD CLASS CITIES AND TOWNS

IC 23-14-66
    Chapter 66. Care of Cemeteries by Third Class Cities and Towns

IC 23-14-66-1
Petitions for additional care and maintenance for cemetery
    Sec. 1. If:
        (1) a petition is presented to the legislative body of a third classcity or town at a regular meeting of the legislative body;
        (2) the petition is signed by at least ten percent (10%) of thefreeholders and taxpayers of the city or town; and
        (3) the petition states that:
            (A) a cemetery lies within one-half (1/2) mile of thecorporate limits of the city or town;
            (B) the cemetery is in need of additional care andmaintenance;
            (C) at least twenty-five percent (25%) of the burial lots inthe cemetery are owned, maintained, and cared for, in wholeor in part, by freeholders in the city or town; and
            (D) it would be in the best interests of the city or town forthe city or town to provide additional care and maintenancefor the cemetery;
the legislative body shall investigate the accuracy of the petition.
As added by P.L.52-1997, SEC.40.

IC 23-14-66-2
Taxation for costs of additional care and maintenance
    Sec. 2. (a) If the legislative body is satisfied with the accuracy ofthe petition, it shall:
        (1) record its findings at that meeting or at any regular meeting;and
        (2) subject to subsection (b), levy and collect an annual tax, asother taxes are levied and collected, in an amount that itconsiders reasonable, to provide additional care andmaintenance for the cemetery.
    (b) Taxes collected by a city or town for the care and maintenanceof a cemetery lying entirely outside of the corporate limits of the cityor town may not exceed three cents ($0.03) on each one hundreddollars ($100) of assessed valuation of property in the city or town.
As added by P.L.52-1997, SEC.40.