Introduced Version
HOUSE BILL No. 1758
_____
DIGEST OF INTRODUCED BILL
Citations Affected:
IC 6-1.1-6.8
;
IC 14-21-1
;
IC 35-43-1-2.1
.
Synopsis: Cemeteries. Provides that property that is classified by the
director of the division of historic preservation and archeology as
cemetery land shall be assessed for property tax purposes at $1 per
acre. Establishes procedures and conditions to have property classified
as cemetery land. Allows the division to record cemeteries and burial
grounds in each county. Provides that property development near a
cemetery or burial ground must follow certain procedures. (Current law
requires the cemetery or burial ground be recorded.) Adds burial
grounds to the property protected under the cemetery mischief law.
Effective: July 1, 2001.
Lytle
January 17, 2001, read first time and referred to Committee on Agriculture, Natural
Resources and Rural Development.
Introduced
First Regular Session 112th General Assembly (2001)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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NEW will appear in that style type in the introductory clause of each SECTION that adds
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HOUSE BILL No. 1758
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation and natural and cultural resources.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-6.8; (01)IN1758.1.1. -->
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. Land that is classified under this chapter as cemetery
land shall be assessed at one dollar ($1) per acre for general
property taxation purposes.
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. The owner of a parcel of land that is classified as
cemetery land shall mark the parcel with four (4) signs. The owner
shall place the signs on the boundaries of, and on different sides of,
the parcel at the points that are the most conspicuous to the public.
The division of historic preservation and archeology shall furnish
the signs and shall designate the size and the wording of the signs.
Sec. 14. At least once every five (5) years the director shall send
an inspector to inspect each parcel of land that is classified as
cemetery land. On each inspection trip, the inspector shall, if
possible, go over the parcel with the owner and point out to the
owner any needed improvement. In addition, the inspector shall
give the owner a written report of the inspection and the
inspector's recommendations. A permanent record of each
inspection shall be maintained in the office of the director.
Sec. 15. 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. 16. 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.
SOURCE: IC 14-21-1-13.5; (01)IN1758.1.2. -->
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.
(2) A historical society as defined in
IC 20-5-17.5-1
(a).
(3) The Historic Landmarks Foundation of Indiana.
(4) A professional archeologist or historian associated with a
college or university.
(5) A township trustee.
(6) Any other entity that the division selects.
(b) In conducting a program under subsection (a), the division may
receive gifts and grants under terms, obligations, and liabilities that the
director considers appropriate. The director shall use a gift or grant
received under this subsection:
(1) to carry out subsection (a); and
(2) according to the terms of the gift or grant.
(c) At the request of the director, the auditor of state shall establish
a trust fund for purposes of holding money received under subsection
(b).
(d) The director shall administer a trust fund established by
subsection (c). The expenses of administering the trust fund shall be
paid from money in the trust fund.
(e) The treasurer of state shall invest the money in the trust fund
established by subsection (c) that is not currently needed to meet the
obligations of the trust fund in the same manner as other public trust
funds may be invested. The treasurer of state shall deposit in the trust
fund the interest that accrues from the investment of the trust fund.
(f) Money in the trust fund at the end of a state fiscal year does not
revert to the state general fund.
(g) Nothing in this section may be construed to authorize violation
of the confidentiality of information requirements of 16 U.S.C. 470(w)
and 16 U.S.C. 470(h)(h).
(h) The division may record in each county recorder's office the
location of each cemetery and burial ground located in that county.
SOURCE: IC 14-21-1-26.5; (01)IN1758.1.3. -->
SECTION 3.
IC 14-21-1-26.5
, AS ADDED BY P.L.46-2000,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2001]: Sec. 26.5. (a) Notwithstanding
IC 23-14-44-1
, this
section does not apply to the following:
(1) A public utility (as defined in
IC 8-1-2-1
(a)).
(2) A corporation organized under
IC 8-1-13.
(3) A municipally owned utility (as defined in
IC 8-1-2-1
(h)).
(4) A surface coal mining and reclamation operation permitted
under IC 14-34.
Except as provided in this subsection, subsection (b), and subsection
(c), a person may not disturb the ground within one hundred (100) feet
of a recorded burial ground or cemetery for the purpose of erecting,
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.
SOURCE: IC 35-43-1-2.1; (01)IN1758.1.4. -->
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).