§ 23-14-66-2 — Taxation for costs of additional care and maintenance

Indiana § 23-14-66-2

• Jurisdiction: Indiana
• Title 23: BUSINESS AND OTHER ASSOCIATIONS
• Art. 14: CEMETERY ASSOCIATIONS
• Ch. 66: Care of Cemeteries by Third Class Cities and Towns

Text

(a) If the legislative body is satisfied with the
accuracy of the petition, it shall:
(1) record its findings at that meeting or at any regular meeting;
and
(2) subject to subsection (b), levy and collect an annual tax, as
other taxes are levied and collected, in an amount that it considers
reasonable, to provide additional care and maintenance for the
cemetery.
(b) Taxes collected by a city or town for the care and maintenance
of a cemetery lying entirely outside of the corporate limits of the city
or town may not exceed three cents ($0.03) on each one hundred
dollars ($100) of assessed valuation of property in the city or town.

Legislative History

As added by P.L.52-1997, SEC.40.