In a message dated 10/29/01 6:38:49 PM US Eastern Standard Time, mills@reliable-net.net writes: > Can a county government sell for non-payment of taxes, non-taxed > land? > > Sharon Mills > > > Sharon, The Answer to your first Question is, NO. as to Your second Question, If there is an Association Fund, the Trustee is not obligated to take care of the cemetery. But I believe if the Fund, and the cemetery was turned over to the Township Trustee, he should accept and permanently take care of the cemetery. Unless someone wants to maintain it on their own. Someone else may know more than I do on this. Feel Free to straighten me out. There can be no non payment of Taxes on Property which was not Taxed, You can't be charged Taxes for something which was Tax Exempt. No Taxes are paid on a cemetery, unless maybe it is still Active. (Well I shouldn't say you can't). There is a cemetery in New Albany, Floyd Co. which is listed as a cemetery on the Plot Plan. The Stones were moved, but it is still listed as a cemetery. There are no Taxes Paid on the 52 X 32 foot Lot. The Residents next door ran a Driveway thru the property and built a Garage on 18 feet of the property. The Assessor said they can't do anything about this. The People adjacent to the Cemetery use the Site, and Pay no Taxes. AND NO ONE CARES. If it is a cemetery, the DNR is responsible I guess. No one Else is. Until recently, unless your conscience bothered you, you could do what ever you wanted to do with a Pioneer Cemetery (or Any cemetery in existence prior to February 1939 Without Funds) The Laws have improved, but enforcement is Lagging. I have the Subdivision Plat for the cemetery in New Albany, and it clearly states "Cemetery" But Joe 6 Pack next door doesn't care. He uses it Tax Free. And until March of this year, I was the only person in the County who knew it. I wasted my time looking up the Plat, I honestly thought I could do something. So much for that. Jack E. Briles Sr.

Jack, This is a cemetery that was given by two separate, adjoining land-owners. So there is an original part given by one pioneer land owner and additions provided in a deed to the cemetery association by a succeeding land-owner. There have been no burials in the original part for many years, perhaps around 1940. I need to check the placement of the tombstones against the records I hold. There have been burials in the first and second additions (all part of the second bequest) very recently. You say no taxes are paid on a cemetery, unless perhaps it is still active. Would that apply to all cemeteries, or cemeteries that are privately owned by a for-profit group or company? The association for this cemetery was never a for-profit group. There are reportedly funds for the cemetery upkeep, so the association, if it were active, could once again maintain the cemetery. Many members of my husband's family are buried in New Albany. Some are buried in the large, newer cemetery at the corner of Old Ford Rd and Charleston Rd. Others are buried further down in town. The cemetery is large and well-maintained (or was when I saw it), and maybe further down on Charleston Rd near town. I haven't visited the site in perhaps five years. Where is the cemetery you mention? And why were the stones removed? Sharon Mills At 07:23 PM 10/29/01 EST, you wrote: >In a message dated 10/29/01 6:38:49 PM US Eastern Standard Time, >mills@reliable-net.net writes: > > >> Can a county government sell for non-payment of taxes, non-taxed >> land? >> >> Sharon Mills >> >> >> > >Sharon, The Answer to your first Question is, NO. as to Your second >Question, If there is an Association Fund, the Trustee is not obligated to >take care of the cemetery. But I believe if the Fund, and the cemetery was >turned over to the Township Trustee, he should accept and permanently take >care of the cemetery. Unless someone wants to maintain it on their own. > Someone else may know more than I do on this. Feel Free to straighten me out. > There can be no non payment of Taxes on Property which was not >Taxed, You can't be charged Taxes for something which was Tax Exempt. No >Taxes are paid on a cemetery, unless maybe it is still Active. (Well I >shouldn't say you can't). There is a cemetery in New Albany, Floyd Co. which >is listed as a cemetery on the Plot Plan. The Stones were moved, but it is >still listed as a cemetery. There are no Taxes Paid on the 52 X 32 foot Lot. >The Residents next door ran a Driveway thru the property and built a Garage >on 18 feet of the property. The Assessor said they can't do anything about >this. > The People adjacent to the Cemetery use the Site, and Pay no Taxes. AND >NO ONE CARES. If it is a cemetery, the DNR is responsible I guess. No one >Else is. Until recently, unless your conscience bothered you, you could do >what ever you wanted to do with a Pioneer Cemetery (or Any cemetery in >existence prior to February 1939 Without Funds) The Laws have improved, but >enforcement is Lagging. I have the Subdivision Plat for the cemetery in New >Albany, and it clearly states "Cemetery" But Joe 6 Pack next door doesn't >care. He uses it Tax Free. And until March of this year, I was the only >person in the County who knew it. I wasted my time looking up the Plat, I >honestly thought I could do something. So much for that. > >Jack E. Briles Sr. > > >==== INPCRP Mailing List ==== >Cemetery: (n) A marble orchard not to be taken for granite. > > >