(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:(A) additional land; or(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.
Indiana Legal Code