Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. IC 6-1.1-6.8 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2001]:
Chapter 6.8. Assessment of Cemetery Land
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.
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.
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.
Sec. 4. A parcel of land may not be classified as cemetery land
if a dwelling or other building is situated on the parcel.
Sec. 5. A parcel of land may not be classified as cemetery land
if it is grazed by a domestic animal.
Sec. 6. (a) A person who wishes to have a parcel of land
classified as cemetery land must have it surveyed by a registered
land surveyor. The surveyor shall make the survey by metes and
bounds and locate the parcel with reference to some established
corner. In addition, the surveyor shall identify the parcel by
section, township, range, and county references. The 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.
(b) The registered land surveyor may use an aerial photograph
in order to obtain a description of the parcel. However, the
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.
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.
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 registered land 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.
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.
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.
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).
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.
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.
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.
Sec. 15. The owner of land that is classified under this chapter
as cemetery land must allow family members and descendants of
persons buried in the cemetery to have at least one (1) day each
year to gain access to and visit the cemetery. The date of the visit
to the cemetery must be agreed upon between the owner and the
family members and descendants of persons buried in the
cemetery.
SECTION 2. IC 14-21-1-13.5, AS ADDED BY P.L.46-2000,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2001]: Sec. 13.5. (a) The division may conduct a program to
survey and register in a registry of Indiana cemeteries and burial
grounds that the division establishes and maintains all cemeteries and
burial grounds in each county in Indiana. The division may conduct the
program alone or by entering into an agreement with one (1) or more
of the following entities:
(1) The Indiana Historical Society established under IC 23-6-3.
altering, or repairing any structure without having a development plan
approved by the department under section 25 of this chapter or in
violation of a development plan approved by the department under
section 25 of this chapter. The department must review the
development plan not later than sixty (60) days after the development
plan is submitted.
(b) A development plan:
(1) must be approved if a person intends to construct a new
structure or alter or repair an existing structure that would
significantly impact the burial ground or cemetery; and
(2) is not required if a person intends to erect, alter, or repair an
existing structure for an incidental or existing use that would not
impact the burial ground or cemetery.
(c) A development plan for a governmental entity to disturb ground
within one hundred (100) feet of a recorded burial ground or cemetery
must be approved as follows:
(1) A development plan of a municipality requires approval of the
executive of the municipality and does not require the approval of
the department. However, if the burial ground or cemetery is
located outside the municipality, approval is also required by the
executive of the county where the burial ground or cemetery is
located. A county cemetery commission established under
IC 23-14-67-2 may advise the executive of the municipality on
whether to approve a development plan.
(2) A development plan of a governmental entity other than:
(A) a municipality; or
(B) the state;
requires the approval of the executive of the county where the
governmental entity is located and does not require the approval
of the department. However, if the governmental entity is located
in more than one (1) county, only the approval of the executive of
the county where the burial ground or cemetery is located is
required. A county cemetery commission established under
IC 23-14-67-2 may advise the county executive on whether to
approve a development plan.
(3) A development plan of the state requires the approval of the
department.
(d) A person who recklessly, knowingly, or intentionally violates
this section commits a Class A misdemeanor. However, the offense is
a Class D felony if the person disturbs buried human remains or grave
markers while committing the offense.
SECTION 4. IC 35-43-1-2.1, AS ADDED BY P.L.100-1999,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2001]: Sec. 2.1. (a) This section does not apply to the
following:
(1) A person who acts in a proper and acceptable manner as
authorized by IC 14-21 other than a person who disturbs the earth
for an agricultural purpose under the exemption to IC 14-21 that
is provided in IC 14-21-1-24.
(2) A person who acts in a proper and acceptable manner as
authorized by IC 23-14.
(b) A person who recklessly, knowingly, or intentionally:
(1) damages a cemetery, a burial ground (as defined in
IC 14-21-1-3), or a facility used for memorializing the dead;
(2) damages the grounds owned or rented by a cemetery or facility
used for memorializing the dead; or
(3) disturbs, defaces, or damages a cemetery monument, grave
marker, grave artifact, grave ornamentation, or cemetery
enclosure;
commits cemetery mischief, a Class A misdemeanor. However, the
offense is a Class D felony if the pecuniary loss is at least two thousand
five hundred dollars ($2,500).