Sec. 32. "Religious cemetery" means a cemetery that is owned, operated, controlled, or managed by:
(1) any recognized church, religious society, association, or denomination; or
(2) any cemetery authority or corporation:
(A) that administers; or
(B) through which is administered;
the temporalities of any recognized church, religious society, association, or denomination.
As added by P.L.52-1997, SEC.7.