(b) The fiscal body of a city or county maintaining a memorial under this chapter may by ordinance authorize the sale or donation of the memorial to an organization that is exempt from federal income taxation under Section 501(c)(3) or 501(c)(19) of the Internal Revenue Code. An organization that acquires a memorial under this section shall continue to operate and maintain the property as a memorial. Ownership of the memorial reverts to the city or county if the acquiring organization:(1) determines that it is unable to continue operating the property as a memorial; or(2) is dissolved or otherwise ceases to exist.(c) In the case of a memorial jointly maintained by a city and a county, the city and county may authorize the sale or donation of the memorial under this section through ordinances adopted by the fiscal bodies of the city and county authorizing an interlocal agreement.As added by P.L.6-2017, SEC.3.
Indiana Legal Code