Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-12

Mineral wealth

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.

As added by P.L.177-2001, SEC.1.

Last modified: May 28, 2006