(a) The board of commissioners of a county may receive from or on behalf of a:(1) cemetery corporation;(2) church;(3) association; or(4) organization;that has been dissolved or is to be dissolved a deposit of money to be held in trust under terms that are designated in writing.(b) Funds may be provided under section 1 of this chapter to the board of commissioners of:(1) the county in which the cemetery of the cemetery corporation, church, association, or organization is located; or(2) the county adjoining and nearest to the county described in subdivision (1).(c) The interest on the funds received under subsection (a) shall be used to keep in good condition any:(1) abandoned cemetery;(2) public incorporated cemetery; or(3) lots, monuments, mausoleums, vaults, or other burial structures in any cemetery.(d) A board of commissioners may not expend more for the purpose set forth in subsection (c) than the interest earned from the loan or investment of the funds.As added by P.L.52-1997, SEC.44.
Indiana Legal Code