Indiana Code
Chapter 6.8. Assessment of Cemetery Land
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.