Indiana Code § 23-14-69-7

Duties of township trustee
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Sec. 7. (a) When a township acquires title to land by donation, purchase, or otherwise for a public cemetery, the trustee of the township shall: (1) lay out the land in lots with streets and walks; (2) plat the land; and (3) record the plat in the office of the recorder of the county.       (b) For recording a plat under subsection (a), the recorder shall collect the same fees as are allowed for similar recordings.       (c) The lots laid out and platted under subsection (a) must be numbered. A specific part of the lots must be: (1) set apart; and (2) designated on the plat; for a potter's field.       (d) After the plat has been recorded, the township trustee shall appoint: (1) one (1) disinterested freeholder of the township; and (2) one (1) disinterested appraiser licensed under IC 25-34.1 ; who are residents of Indiana to appraise and fix the value of all the lots on the plat, except the part assigned to the potter's field under subsection (c). The appraisal shall be filed with and preserved by the township trustee.

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