Sec. 1. (a) Except as provided in subsection (b), this chapter applies to each cemetery that:
(1) is without funds for maintenance;
(2) was in existence on February 28, 1939; and
(3) is operated by a nonprofit organization or is not managed by any viable organization.
(b) Section 4.5 of this chapter applies to a cemetery that is operated by a nonprofit organization.
(c) This chapter does not apply to a cemetery located on land on which property taxes are assessed and paid under IC 6-1.1-4.
As added by P.L.52-1997, SEC.42. Amended by P.L.14-2018, SEC.8.
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