Pursuant to I.C. 23-14-67, there may be cemeteries in the county that: Are without funds or sources of funds for reasonable maintenance; have suffered neglect and deterioration; may be the burial grounds for pioneer leaders of the state or veterans of an American war, including the Revolutionary War; and were established before 1850.
(A) The Board of County Commissioners establishes the county’s Cemetery Commission consisting of five residents of the county who shall be appointed for a term of five years, and their terms shall be staggered to permit the appointment or reappointment of one Commission member per year.
(B) The Cemetery Commission may request the levy of an annual tax for restoration and maintenance pursuant to I.C. 23-14-67-3.
(C) The Cemetery Commission shall file an annual report with the state’s Historical Bureau pursuant to I.C. 23-14-67-3.5 and shall present an annual plan and budget and make an annual report as required by I.C. 23-14-67-4.
(Ord. 1999-3-16, passed 3-16-1999)