Indiana Code
Chapter 72. Annexation of Unincorporated Cemetery
23-14-72-3. Levying Assessments

Sec. 3. After the grounds of an unincorporated cemetery are brought into an incorporated cemetery under section 2 of this chapter, the association of the incorporated cemetery may periodically levy an assessment against each lot that was brought into the incorporated cemetery to provide a fund with which to maintain and provide for the upkeep of the lots.
As added by P.L.52-1997, SEC.46.