Sec. 3. Land may be classified as cemetery land if it is included in the registry of Indiana cemeteries and burial grounds established under IC 14-21-1-13.5. As added by P.L.177-2001, SEC.1.
Registry of Indiana cemeteries and burial grounds
Ind. Code § 6-1.1-6.8-3, under Chapter 6.8. Assessment of Cemetery Land.
Ind. Code § 6-1.1-6.8-3