Current through Register Vol. XLI, No. 50, December 13, 2024
Section 82-3-8 - Procedures for Establishing Property Tax Exemptions For Burial Grounds and Unmarked Graves8.1. When a private property owner has evidence for the presence of a burial ground or unmarked grave on his or her property, they may apply for a tax exemption in the manner outlined below. 8.1.1. The property owner shall submit a letter to the Director seeking a determination of the suspected burial ground or unmarked graves authenticity and eligibility for tax exemption.8.1.2. A response to the letter shall be made within thirty (30) days about the availability of an archaeologist from the Division of Culture and History to make the determination.8.1.3. Upon completion of archaeological fieldwork to determine the location and extent of the burial ground, a response shall be prepared, after which, if verifying the presence of the burial ground, a certificate of authenticity will be issued to the property owner. The certificate may then be presented to the county assessor for processing.8.1.4. The property owner has the option to establish a protective easement of the burial ground or unmarked grave by making arrangements with officials from the Division of Culture and History.