CHAPTER 6.8. ASSESSMENT OF CEMETERY LAND

IC 6-1.1-6.8
    Chapter 6.8. Assessment of Cemetery Land

IC 6-1.1-6.8-1
"Director" defined
    Sec. 1. As used in this chapter, "director" refers to the director ofthe division of historic preservation and archeology of thedepartment of natural resources.
As added by P.L.177-2001, SEC.1.

IC 6-1.1-6.8-2
Classification as cemetery land
    Sec. 2. For the purpose of property taxation, land on which acemetery or burial ground (as defined by IC 14-21-1-3) is locatedmay be classified and assessed under this chapter if the land satisfiesthe conditions prescribed in this chapter for classification ascemetery land.
As added by P.L.177-2001, SEC.1.

IC 6-1.1-6.8-3
Registry of Indiana cemeteries and burial grounds
    Sec. 3. Land may be classified as cemetery land if it is includedin the registry of Indiana cemeteries and burial grounds establishedunder IC 14-21-1-13.5.
As added by P.L.177-2001, SEC.1.

IC 6-1.1-6.8-4
Buildings on property
    Sec. 4. A parcel of land may not be classified as cemetery land ifa dwelling or other building is situated on the parcel.
As added by P.L.177-2001, SEC.1.

IC 6-1.1-6.8-5
Grazing land
    Sec. 5. A parcel of land may not be classified as cemetery land ifit is grazed by a domestic animal.
As added by P.L.177-2001, SEC.1.

IC 6-1.1-6.8-6
Surveys
    Sec. 6. (a) A person who wishes to have a parcel of land classifiedas cemetery land must have it surveyed by a registered land surveyor.The surveyor shall make the survey by metes and bounds and locatethe parcel with reference to some established corner. In addition, thesurveyor shall identify the parcel by section, township, range, andcounty references. The surveyor shall prepare plats of the parcel inink, and shall prepare the plats on the scale, and in the number,prescribed by the director.
    (b) The registered land surveyor may use an aerial photograph inorder to obtain a description of the parcel. However, the surveyor's

description must be accurate and it must meet the requirementsspecified in subsection (a). If an aerial photograph is used, that factshall be noted on the application referred to in section 8 of thischapter.
As added by P.L.177-2001, SEC.1.

IC 6-1.1-6.8-7
Assessment by county assessor
    Sec. 7. (a) A person who wishes to have a parcel of land classifiedas cemetery land must have the land assessed by the county assessorof the county in which the land is located.
    (b) The county assessor shall assess the land at its fair marketvalue, including any mineral, stone, oil, or gas value it has.
    (c) If the assessment made by the county assessor is notsatisfactory to the owner, the owner may appeal the assessment to aboard consisting of the assessor, auditor, and treasurer of the countyin which the land proposed for classification is located. The decisionof the board is final.
As added by P.L.177-2001, SEC.1.

IC 6-1.1-6.8-8
Application for assessment as cemetery land
    Sec. 8. (a) A person who wishes to have a parcel of land classifiedas cemetery land must file an application in duplicate with thedirector on the forms prescribed by the director. The applicationmust include the following items:
        (1) The plats referred to in section 6 of this chapter.
        (2) The assessment required under section 7 of this chapterentered in ink by the county assessor.
        (3) The signature of the owner, the registered land surveyor,and the county assessor.
    (b) If an error or omission affecting the eligibility of theapplication is discovered by the director or county assessor, thedirector or county assessor shall promptly notify the applicant of thedeficiency and allow the applicant to amend the application.
As added by P.L.177-2001, SEC.1.

IC 6-1.1-6.8-9
Approval of application
    Sec. 9. If in the opinion of the director an application filed undersection 8 of this chapter and the land to be classified comply withthis chapter, the director shall approve the application. In addition,the director shall notify the auditor and the recorder of the county inwhich the land is located that the application has been approved, andshall return one (1) approved application form to the applicant.
As added by P.L.177-2001, SEC.1.

IC 6-1.1-6.8-10
Recordation of approved application
    Sec. 10. If an application filed under section 8 of this chapter is

approved, the applicant shall record the approved application in theapplicant's name. If the applicant is a partnership, corporation,limited liability company, or association, the applicant shall recordthe approved application in the name of the partnership, corporation,limited liability company, or association. When an approvedapplication is properly recorded, the county auditor shall enter theland for taxation at an assessed value determined under section 11 ofthis chapter.
As added by P.L.177-2001, SEC.1.

IC 6-1.1-6.8-11
Assessment rate
    Sec. 11. (a) Except as provided in subsection (b), land that isclassified under this chapter as cemetery land shall be assessed at onedollar ($1) per acre for general property taxation purposes.
    (b) A cemetery that is less than one (1) acre shall be assessed inthe amount of one dollar ($1).
As added by P.L.177-2001, SEC.1.

IC 6-1.1-6.8-12
Mineral wealth
    Sec. 12. If any oil, gas, stone, coal, or other mineral is obtainedfrom land that is classified as cemetery land, the parcel shallimmediately be assessed for the oil, gas, stone, coal, or other mineralwealth. The assessed value of the mineral wealth shall then be placedon the tax duplicate.
As added by P.L.177-2001, SEC.1.

IC 6-1.1-6.8-13
Conveyance
    Sec. 13. A conveyance of land that is classified as cemetery landdoes not release any person acquiring an interest in the land from anyobligation or liability imposed under this chapter.
As added by P.L.177-2001, SEC.1.

IC 6-1.1-6.8-14
Payment of expenses
    Sec. 14. The expense of the survey required by section 6 of thischapter shall be paid by the applicant. The expense of an assessmentthat is required under this chapter shall be paid from the countygeneral fund of the county in which the parcel is located.
As added by P.L.177-2001, SEC.1.

IC 6-1.1-6.8-15
Access to cemetery land
    Sec. 15. The owner of land that is classified under this chapter ascemetery land must allow family members and descendants ofpersons buried in the cemetery to have at least one (1) day each yearto gain access to and visit the cemetery. The date of the visit to thecemetery must be agreed upon between the owner and the family

members and descendants of persons buried in the cemetery.
As added by P.L.177-2001, SEC.1.