‘Sec. 1. 36 MRSA §656, sub-§1, ¶K is enacted to read:
K. Family burying grounds. For the purposes of this section, "family burying grounds" means an area appropriated as a family burying ground in accordance with Title 13, section 1142 that is not located within shoreland areas as described in Title 38, section 435 and where human remains are known to be buried.
Sec. 2. Application. This Act applies to property tax years beginning on or after April 1, 2012.’