Assessment by county assessor
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.
As added by P.L.177-2001, SEC.1.
Last modified: May 28, 2006