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