2015 Indiana Code TITLE 6. TAXATION ARTICLE 1.1. PROPERTY TAXES CHAPTER 6.8. ASSESSMENT OF CEMETERY LAND
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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 of
the division of historic preservation and archeology of the department
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 a
cemetery or burial ground (as defined by IC 14-21-1-3) is located
may be classified and assessed under this chapter if the land satisfies
the conditions prescribed in this chapter for classification as cemetery
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 included in
the registry of Indiana cemeteries and burial grounds established
under 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 if
a 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 if
it 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 classified
as cemetery land must have it surveyed by a professional surveyor.
The professional surveyor shall make the survey by metes and
bounds and locate the parcel with reference to some established
corner. In addition, the professional surveyor shall identify the parcel
by section, township, range, and county references. The professional
surveyor shall prepare plats of the parcel in ink, and shall prepare the
plats on the scale, and in the number, prescribed by the director.
Indiana Code 2015
(b) The professional surveyor may use an aerial photograph in
order to obtain a description of the parcel. However, the professional
surveyor's description must be accurate and it must meet the
requirements specified in subsection (a). If an aerial photograph is
used, that fact shall be noted on the application referred to in section
8 of this chapter.
As added by P.L.177-2001, SEC.1. Amended by P.L.57-2013, SEC.7.
IC 6-1.1-6.8-7
Assessment by county assessor
Sec. 7. (a) A person who wishes to have a parcel of land classified
as cemetery land must have the land assessed by the county assessor
of the county in which the land is located.
(b) The county assessor shall assess the land at its fair market
value, including any mineral, stone, oil, or gas value it has.
(c) If the assessment made by the county assessor is not
satisfactory to the owner, the owner may appeal the assessment to a
board consisting of the assessor, auditor, and treasurer of the county
in which the land proposed for classification is located. The decision
of 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 classified
as cemetery land must file an application in duplicate with the
director on the forms prescribed by the director. The application must
include the following items:
(1) The plats referred to in section 6 of this chapter.
(2) The assessment required under section 7 of this chapter
entered in ink by the county assessor.
(3) The signature of the owner, the professional surveyor, and
the county assessor.
(b) If an error or omission affecting the eligibility of the
application is discovered by the director or county assessor, the
director or county assessor shall promptly notify the applicant of the
deficiency and allow the applicant to amend the application.
As added by P.L.177-2001, SEC.1. Amended by P.L.57-2013, SEC.8.
IC 6-1.1-6.8-9
Approval of application
Sec. 9. If in the opinion of the director an application filed under
section 8 of this chapter and the land to be classified comply with this
chapter, the director shall approve the application. In addition, the
director shall notify the auditor and the recorder of the county in
which the land is located that the application has been approved, and
shall return one (1) approved application form to the applicant.
As added by P.L.177-2001, SEC.1.
Indiana Code 2015
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 the
applicant's name. If the applicant is a partnership, corporation, limited
liability company, or association, the applicant shall record the
approved application in the name of the partnership, corporation,
limited liability company, or association. When an approved
application is properly recorded, the county auditor shall enter the
land for taxation at an assessed value determined under section 11 of
this 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 is
classified under this chapter as cemetery land shall be assessed at one
dollar ($1) per acre for general property taxation purposes.
(b) A cemetery that is less than one (1) acre shall be assessed in
the 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 obtained
from land that is classified as cemetery land, the parcel shall
immediately be assessed for the oil, gas, stone, coal, or other mineral
wealth. The assessed value of the mineral wealth shall then be placed
on 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 land
does not release any person acquiring an interest in the land from any
obligation 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 this
chapter shall be paid by the applicant. The expense of an assessment
that is required under this chapter shall be paid from the county
general 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
Repealed
Indiana Code 2015
(As added by P.L.177-2001, SEC.1. Repealed by P.L.68-2012,
SEC.1.)
Indiana Code 2015
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