State Codes and Statutes
Statutes > Indiana > Title23 > Ar14 > Ch66IC 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 class
city or town at a regular meeting of the legislative body;
(2) the petition is signed by at least ten percent (10%) of the
freeholders and taxpayers of the city or town; and
(3) the petition states that:
(A) a cemetery lies within one-half (1/2) mile of the
corporate limits of the city or town;
(B) the cemetery is in need of additional care and
maintenance;
(C) at least twenty-five percent (25%) of the burial lots in
the cemetery are owned, maintained, and cared for, in whole
or in part, by freeholders in the city or town; and
(D) it would be in the best interests of the city or town for
the city or town to provide additional care and maintenance
for 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 of
the 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, as
other taxes are levied and collected, in an amount that it
considers reasonable, to provide additional care and
maintenance for the cemetery.
(b) Taxes collected by a city or town for the care and maintenance
of a cemetery lying entirely outside of the corporate limits of the city
or town may not exceed three cents ($0.03) on each one hundred
dollars ($100) of assessed valuation of property in the city or town.
As added by P.L.52-1997, SEC.40.
