Rep. Markt Lytle has introduced HOUSE BILL No. 1758 (referred to Ways and
Means Committee):
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.
See
http://www.state.in.us/legislative/bills/2001/IN/IN1758.1.html
for full text.
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Rep. Lytle is listed as the co-author of a second bill affecting cemeteries:
HOUSE BILL No. 1960 (referred to Ways and Means Committee)
Citations Affected: IC 6-1.1-6.8.
Synopsis: Assessment of historic sites and cemeteries. Provides that for
property tax purposes, certain land may be classified as a: (1) historic site;
or (2) cemetery; and assessed at $1 per acre. Allows land to be classified as
a historic site if it is listed in the register of Indiana historic sites and
historic structures maintained by the division of historic preservation and
archeology of the department of natural resources. Allows land to be
classified as a cemetery if it is listed in a registry of Indiana cemeteries
and burial
grounds established by the division. Requires an applicant for classification
to: (1) have the land surveyed by a registered surveyor; (2) have the land
assessed by the county assessor; and (3) file an application with the
division. Requires the division to approve an application if the land appears
in the appropriate registry. Requires the division to adopt standards for the
management of classified land and to inspect such land every five years.
Allows the owner or, in certain circumstances, the division, to withdraw land
from classification. Provides that if classification is withdrawn, the
landowner must pay the sum of: (1) the taxes that would have been assessed on
the land during the classification or the ten years before the date of
withdrawal, whichever is less; plus (2) interest on the taxes at a rate of
10%.
Full text at:
http://www.state.in.us/legislative/bills/2001/IN/IN1960.1.html