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.
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