Indiana Code Title 6. Taxation § 6-1.1-6.8-7

Sec. 7. (a) A person who wishes to have a parcel of land classified as cemetery land must have the land assessed by the county assessor of the county in which the land is located.

(b) The county assessor shall assess the land at its fair market value, including any mineral, stone, oil, or gas value it has.

(c) If the assessment made by the county assessor is not satisfactory to the owner, the owner may appeal the assessment to a board consisting of the assessor, auditor, and treasurer of the county in which the land proposed for classification is located.  The decision of the board is final.