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 Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2000 General Assembly.

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).