Section 23-14-48-1 - Application of chapter(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 have taken place before June 14, 1939.(b) If a cemetery described in subsection (a)(3) directly or indirectly:(1) constructs or permits to be constructed any structure, above or below ground, and offers interment rights in the structure for sale to the general public; or(2) acquires: (B) an interest in additional land; causing the cemetery to exceed ten (10) acres in size;
this chapter applies to the whole of the cemetery.
As added by P.L. 52-1997, SEC.22.