CHAPTER 67. CARE OF CEMETERIES BY COUNTIES

IC 23-14-67
    Chapter 67. Care of Cemeteries by Counties

IC 23-14-67-1
Application of chapter
    Sec. 1. This chapter applies to cemeteries that:
        (1) are without funds or sources of funds for reasonablemaintenance;
        (2) have suffered neglect and deterioration;
        (3) may be the burial grounds for Indiana pioneer leaders orveterans of an American war, including the Revolutionary War;and
        (4) were established before 1850.
As added by P.L.52-1997, SEC.41.

IC 23-14-67-2
County cemetery commission
    Sec. 2. (a) The board of commissioners of a county may appointa county cemetery commission consisting of five (5) residents of thecounty.
    (b) The members of a county cemetery commission shall beappointed for a term of five (5) years. The board of countycommissioners shall stagger the terms of the members to permit theappointment or a reappointment of one (1) commission member peryear.
As added by P.L.52-1997, SEC.41.

IC 23-14-67-3
Annual tax for restoration and maintenance
    Sec. 3. A county cemetery commission may request the levy of anannual tax for the purpose of restoring and maintaining one (1) ormore cemeteries described in section 1 of this chapter that arelocated in the county. The tax may not exceed fifty cents ($0.50) oneach one hundred dollars ($100) of assessed valuation of property inthe county.
As added by P.L.52-1997, SEC.41.

IC 23-14-67-3.5
Annual reports filed with Indiana historical bureau
    Sec. 3.5. (a) Before March 1 of each year, a county cemeterycommission shall file an annual report with the Indiana historicalbureau established by IC 4-23-7-3.
    (b) An annual report filed under this section must includeinformation on the following:
        (1) The budget of the county cemetery commission for thepreceding calendar year.
        (2) Expenditures made by the county cemetery commissionduring the preceding calendar year.
        (3) Activities of the county cemetery commission during thepreceding calendar year.        (4) Plans of the county cemetery commission for the calendaryear during which the report is filed.
    (c) The Indiana historical bureau shall make reports filed underthis section available for public inspection under IC 5-14-3.
As added by P.L.2-1998, SEC.64.

IC 23-14-67-4
Annual budget and annual report
    Sec. 4. A county cemetery commission established under thischapter shall:
        (1) present an annual plan and budget; and
        (2) make an annual report;
to the board of county commissioners and the county council forapproval.
As added by P.L.52-1997, SEC.41.