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;

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Terms Used In Indiana Code 23-14-48.5-1

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
(2) a religious cemetery; or

(3) a cemetery that is ten (10) acres or less in size.

     (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. Amended by P.L.14-2018, SEC.5.