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IC 23-14-48.5-1
Application
Sec. 1. (a) Except as provided in subsection (b), this chapter does not apply to:
(1) a cemetery owned by a municipal corporation or other governmental unit;
(2) a religious cemetery; or
(3) a cemetery:
(A) that is ten (10) acres or less in size;
(B) that is owned and operated entirely and exclusively by a nonprofit mutual association in existence on June 14, 1939; and
(C) in which burials took place before June 14, 1939.
(b) This chapter applies to the whole of a cemetery described in subsection (a)(3) if, directly or indirectly:
(1) any structure is constructed above or below ground in the cemetery and interment rights in the structure are offered for sale to the general public; or
(2) the acquisition of:
(A) additional land; or
(B) an interest in additional land;
causes the cemetery to exceed ten (10) acres in size.
As added by P.L.65-2007, SEC.3.
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