Section 6-1.1-6.8-11 - Assessment rate(a) Except as provided in subsection (b), land that is classified under this chapter as cemetery land shall be assessed at one dollar ($1) per acre for general property taxation purposes.(b) A cemetery that is less than one (1) acre shall be assessed in the amount of one dollar ($1).As added by P.L. 177-2001, SEC.1.