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.
Structure Indiana Code
Chapter 6.8. Assessment of Cemetery Land
6-1.1-6.8-1. "Director" Defined
6-1.1-6.8-2. Classification as Cemetery Land
6-1.1-6.8-3. Registry of Indiana Cemeteries and Burial Grounds
6-1.1-6.8-4. Buildings on Property
6-1.1-6.8-7. Assessment by County Assessor
6-1.1-6.8-8. Application for Assessment as Cemetery Land
6-1.1-6.8-9. Approval of Application
6-1.1-6.8-10. Recordation of Approved Application