Sec. 2. (a) If the legislative body is satisfied with the accuracy of the petition, it shall: (1) record its findings at that meeting or at any regular meeting; and (2) subject to subsection (b), levy and collect an annual tax, as other taxes are levied and collected, in an amount that it considers reasonable, to provide additional care and maintenance for the cemetery. (b) Taxes collected by a city or town for the care and maintenance of a cemetery lying entirely outside of the corporate limits of the city or town may not exceed three cents ($0.03) on each one hundred dollars ($100) of assessed valuation of property in the city or town. IC 23-14-67 Chapter 67. Care of Cemeteries by Counties 23-14-67-1 Application of chapter; determination of Civil War burial grounds 23-14-67-2 County cemetery commission 23-14-67-3 Annual tax for restoration and maintenance 23-14-67-3.5 Annual reports filed with Indiana historical bureau 23-14-67-4 Annual budget and annual report 23-14-67-5 Transfer of control and management to a cemetery caretaker
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