In a message dated 11/4/01 2:38:47 PM US Eastern Standard Time, andimac@oz.net writes: > Check the local laws. > > Andi > > Andi, If it is a deeded cemetery and the property owner doesn't pay taxes, or if it is Excepted in a Deed, under Indiana Law, either way, the Township Trustee is Responsible for both types of cemeteries in existence prior to 1939, if there were an assessment the County would be Assessing itself thru the Trustee, that's a No-No. The Assessor's in Harrison and Floyd Counties say there are no taxes paid on a Deeded, or Excepted cemetery. As I noted above, the county can't Asses the cemeteries the property owners don't own. If they don't own them, how can they be penalized for taxes, or assessments. I can give anyone an Assessors ruling by 10: am Monday morning. I am not being argumentative with anyone, just trying to INTERPRET Indiana Laws. Heck I've been wrong lot's of times in my Life. Jack E. Briles, Sr. Floyd County PCRP Coordinator PO Box 444 New Albany, In. 47151-0444 (812) 282-6585

Hi Jack, You wrote: > If it is a deeded cemetery and the property owner doesn't pay taxes, or > if it is Excepted in a Deed, under Indiana Law, either way, the Township > Trustee is Responsible for both types of cemeteries in existence prior to > 1939, if there were an assessment the County would be Assessing itself thru > the Trustee, that's a No-No. In Washington, and I'm sure in most other states, a tax is placed on a property, not an owner. Anyone can pay a property tax if they would like, whether they own the property or not. The law provides that a property is taxed, and the tax follows the property. Today we have title companies that do "title searches" to locate every assessment or tax or judgement against a property. They do this so a new owner won't be surprised by any of these being placed on the property and having to pay it after they take ownership. > The Assessor's in Harrison and Floyd Counties > say there are no taxes paid on a Deeded, or Excepted cemetery. As I noted > above, the county can't Asses the cemeteries the property owners don't own. No taxes paid, doesn't mean nothing paid. A property can be assessed just as it can be taxed. And, don't forget that someone can sue unknown owner(s) of a cemetery for injuries and that judgement can follow the property until an owner shows up or is found. The cemetery property could be taken as payment if the court allowed and if the person wanted ownership. > If they don't own them, how can they be penalized for taxes, or assessments. I'm truly surprised that an entity would go after a cemetery for payment of a tax or an assessment, especially in Indiana! They have all you guys to contend with, and that would make it pretty unbearable :-) Andi

You wrote, >I'm truly surprised that an entity would go after a cemetery for payment of >a tax or an assessment, especially in Indiana! They have all you guys to >contend with, and that would make it pretty unbearable :-) > >Andi Andi and group, I met with a regretful county official today who says that is exactly what happened. The cemetery was part of a church property. When the denomination legally dropped the former congregation, the building and grounds became taxable in the eyes of the county. The church building was the smaller portion of the property. I was told the county officials "hated to do it" but they "had no choice." I think they might have taken the action to except the cemetery out, but they did not. I learned today that the new owner wanted to log some mature trees on the back of the property. These trees were not in the old cemetery, and their sale probably paid for his investment in the property (back taxes.) His logging, bull-dozing, razing, and home building, happened before July 2000. I'm not sure what my next course of action is. The county is aware that the owner may now not build within 100 feet of the cemetery. Given that his property is about 264 feet square, the majority of which is cemetery, he probably can't even put up a garage. I'm wondering if he can put in a garden. (: Sharon Mills