Sharon & others, True, when the church ceases to exist as an organization, then the church and property can become taxable. But NOT the cemetery! This will take lawyers far smarter than me to sort it out, but one of two things likely should have happened, depending on the circumstances. Some congregations belong to larger associations. I have had experience relating to cemeteries with only two, a General Baptist Church and a Methodist Church. In the case of the General baptist church, they belonged to a larger General Baptist Association, but the local church actually owns the property. When they ended up with too few members to keep the church active, they sold the building and property. A cemetery CANNOT be sold unless you abide by the rules in IC 23-14, chapter 52, "Conditions Applying to the Sale of a Cemetery". Chapter 62 also may apply, Conveyance to Private Corporations, or chapter 64, Conveyance to Townships. However, if the church ceased to be a viable organization and was without funds to care for the cemetery, then chapter 68 applies, and the Township Trustee becomes the owner!! The Trustee can also claim any assets that organization has. In the case of the Methodist church, they belonged to a larger Association, and when the local church dis-banded all properties became properties of the larger Association. They would be responsible for paying taxes if it is no longer being used as a church, or disposing of the property. The same laws apply here as above concerning the sale of the cemetery, except that the larger Association is still a viable organization, and CANNOT just turn the cemetery over to the Township Trustee! They must maintain it ot sell it by the rules in IC 23-14. They can separate the church and land from the cemetery ground and sell the church as they see fit, and either keep and maintain the cemetery or sell it under the IC 23-14 rules. I think in your case, the Township Attorney and the County Attorney need to get together to determine what laws applied in this case. If the church dis-banded and had no funds, the Township Trustee becomes the "owner". If there was a larger Association that "received ownership" when the local group ceased to exist, then they are responsible for taxes on the building (if it is no longer being used as a church, it is taxable), and responsible for maintaining the cemetery or selling it under chapters 52, 62, or 64. In any case, the County CANNOT SELL the cemetery! At least this is the way I am reading it. Sorry for the long answer, I hope this sheds some light on it. The lawyers need to do some researching here, they may have to declare the sale null and void and proceed in a different direction to abide by the rules set out in 23-14. Ernie At 02:08 PM 11/7/01, you wrote: >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 > > > > > >==== INPCRP Mailing List ==== >If we cannot respect the dead, how can we respect the living?

Hello all, I'm not sure about Indiana, but here's how a defunct church's cemetery is handled here. When the church closes and the property no longer under church sanction, the cemetery reverts to a tax status UNTIL it is dedicated by deed as a cemetery. Until it is legally a cemetery (here the code is 62400), it is taxed as a regular parcel of property. Just because there are burials, doesn't mean it is a cemetery. We have many old cemeteries here that are on private property and the entire property is taxed. The only way for the actual cemetery to avoid being taxed is to set aside by deed that portion of the property. Several senior citizens have been approached to do this with their small private family cemeteries, and they choose to not do it. They say they would rather pay taxes and keep the cemetery hidden from the public (desecration, etc.). Andi ----- Original Message ----- From: "Ernie & Connie" <elasley@sigecom.net> To: <INPCRP-L@rootsweb.com> Sent: Wednesday, November 07, 2001 3:42 PM Subject: Re: [INPCRP] going after a cemetery for taxes > Sharon & others, > > True, when the church ceases to exist as an organization, then the church > and property can become taxable. But NOT the cemetery! This will take > lawyers far smarter than me to sort it out, but one of two things likely > should have happened, depending on the circumstances. > > Some congregations belong to larger associations. I have had experience > relating to cemeteries with only two, a General Baptist Church and a > Methodist Church. In the case of the General baptist church, they belonged > to a larger General Baptist Association, but the local church actually owns > the property. When they ended up with too few members to keep the church > active, they sold the building and property. A cemetery CANNOT be sold > unless you abide by the rules in IC 23-14, chapter 52, "Conditions Applying > to the Sale of a Cemetery". Chapter 62 also may apply, Conveyance to > Private Corporations, or chapter 64, Conveyance to Townships. However, if > the church ceased to be a viable organization and was without funds to care > for the cemetery, then chapter 68 applies, and the Township Trustee becomes > the owner!! The Trustee can also claim any assets that organization has. > > In the case of the Methodist church, they belonged to a larger Association, > and when the local church dis-banded all properties became properties of > the larger Association. They would be responsible for paying taxes if it > is no longer being used as a church, or disposing of the property. The > same laws apply here as above concerning the sale of the cemetery, except > that the larger Association is still a viable organization, and CANNOT just > turn the cemetery over to the Township Trustee! They must maintain it ot > sell it by the rules in IC 23-14. They can separate the church and land > from the cemetery ground and sell the church as they see fit, and either > keep and maintain the cemetery or sell it under the IC 23-14 rules. > > I think in your case, the Township Attorney and the County Attorney need to > get together to determine what laws applied in this case. If the church > dis-banded and had no funds, the Township Trustee becomes the "owner". If > there was a larger Association that "received ownership" when the local > group ceased to exist, then they are responsible for taxes on the building > (if it is no longer being used as a church, it is taxable), and responsible > for maintaining the cemetery or selling it under chapters 52, 62, or 64. > > In any case, the County CANNOT SELL the cemetery! At least this is the way > I am reading it. Sorry for the long answer, I hope this sheds some light > on it. The lawyers need to do some researching here, they may have to > declare the sale null and void and proceed in a different direction to > abide by the rules set out in 23-14. > > Ernie > > At 02:08 PM 11/7/01, you wrote: > >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 > > > > > > > > > > > >==== INPCRP Mailing List ==== > >If we cannot respect the dead, how can we respect the living? > > > ==== INPCRP Mailing List ==== > Blessed are the Elderly, for they remember what we will never know. > >