reglab/housing_qa huggingface dataset:
IN Code § 23-14-48-3 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48. Cemetery Perpetual Care Fund|23-14-48-3. Establishment; Payment; Fund Segregated

Sec. 3. (a) A perpetual care fund shall be established under this chapter as follows:(1) In the case of a cemetery for earth burials, by the application and payment to the perpetual care fund of an amount at least equal to:(A) fifteen percent (15%) of the sale price; or(B) eighty cents ($0.80) per square foot of area;of each burial plot sold or transferred, whichever is greater.(2) In the case of a community or public mausoleum, or community or public garden crypt, by the application and payment to the perpetual care fund of an amount at least equal to:(A) eight percent (8%) of the sale price; or(B) one hundred dollars ($100) per crypt sold or transferred;whichever is greater.(3) In the case of a community columbarium, by the application and payment to the perpetual care fund of an amount at least equal to twenty dollars ($20) per niche sold or transferred.(b) From the sale price, any payment on the sale price, or in a nonmonetary transfer, the owner shall pay an amount in proportion to the requirements of subsection (a)(1) through (a)(3) to the care fund. The payment must be in cash and shall be deposited with the trustee of the fund:(1) not more than thirty (30) days after the end of the month in which payments on the sale are received; or(2) not more than thirty (30) days after the end of the month in which there was a transfer which did not involve a sale.(c) The payments required by this section are required to be paid only on the original sale or transfer and not again for any subsequent resale or transfer of the same ground interment rights, crypt, or niche.(d) The trustee of a fund established under this chapter must keep the fund segregated from any other fund or account belonging to the owner of the cemetery.As added by P.L.52-1997, SEC.22. Amended by P.L.66-1999, SEC.2; P.L.65-2007, SEC.1; P.L.61-2008, SEC.1.
IN Code § 23-14-48-4 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48. Cemetery Perpetual Care Fund|23-14-48-4. Duties of Cemetery Organized After March 6, 1953, and Before July 1, 1997

Sec. 4. (a) In addition to meeting the requirements of sections 1 through 3 of this chapter, a cemetery that:(1) is organized after March 6, 1953, and before July 1, 1997, by incorporation, association, individually, or any other means; or(2) has its first burial after March 6, 1953, and before July 1, 1997;shall, before disposing of a burial lot or right, making a sale of a burial lot or right, or making its first burial, cause to be deposited in a financial institution the sum of twenty-five thousand dollars ($25,000) in cash in the perpetual care fund established under this chapter for the maintenance of the cemetery.(b) The cemetery owner shall designate the financial institution as trustee of the fund. The financial institution must execute an affidavit stating that it has accepted the trusteeship of the fund and that the twenty-five thousand dollars ($25,000) has been deposited in the fund. The cemetery shall:(1) exhibit the affidavit in the principal office of the cemetery;(2) keep the affidavit available at all times for examination; and(3) record the affidavit in the miscellaneous records in the office of the recorder in the county in which the cemetery is located.(c) When the cemetery has deposited in the perpetual care fund, as required by this section, fifty thousand dollars ($50,000):(1) the cemetery shall submit proof of this fact to its trustee; and(2) the trustee shall pay over to the cemetery the amount of twenty-five thousand dollars ($25,000) that the cemetery deposited in the fund under subsection (a).As added by P.L.52-1997, SEC.22. Amended by P.L.66-1999, SEC.3; P.L.3-2008, SEC.168; P.L.33-2019, SEC.4.
IN Code § 23-14-48-5 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48. Cemetery Perpetual Care Fund|23-14-48-5. Duties of Cemetery Organized After June 30, 1997

Sec. 5. (a) In addition to meeting the requirements of sections 1 through 3 of this chapter, a cemetery that:(1) is organized after June 30, 1997, by incorporation, or any other means; or(2) has its first burial, entombment, or inurnment after June 30, 1997;shall, before disposing of a burial lot or right, making a sale of a burial lot or right, or making its first burial, entombment, or inurnment cause to be deposited in a financial institution one hundred thousand dollars ($100,000) in cash in the perpetual care fund established under this chapter for the maintenance of the cemetery.(b) The cemetery owner shall designate the financial institution as trustee of the fund. The financial institution must execute an affidavit stating that it has accepted the trusteeship of the fund and that the one hundred thousand dollars ($100,000) has been deposited in the fund. The cemetery shall:(1) exhibit the affidavit in the principal office of the cemetery;(2) keep the affidavit available at all times for examination; and(3) record the affidavit in the miscellaneous records in the office of the recorder of the county in which the cemetery is located.(c) When the cemetery has deposited in the perpetual care fund, as required by this section, two hundred thousand dollars ($200,000):(1) the cemetery shall submit proof of this fact to its trustee; and(2) the trustee shall pay over to the cemetery one hundred thousand dollars ($100,000) that the cemetery deposited in the fund under subsection (a).As added by P.L.52-1997, SEC.22. Amended by P.L.66-1999, SEC.4; P.L.3-2008, SEC.169; P.L.33-2019, SEC.5.
IN Code § 23-14-48-6 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48. Cemetery Perpetual Care Fund|23-14-48-6. Increases in Perpetual Care Fund

Sec. 6. A perpetual care fund may be increased by adding to the fund surplus money or property that the cemetery receives by will, deed, gift, or otherwise.As added by P.L.52-1997, SEC.22. Amended by P.L.33-2019, SEC.6.
IN Code § 23-14-48-7 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48. Cemetery Perpetual Care Fund|23-14-48-7. Accounting and Report; Audit

Sec. 7. (a) Not more than ninety (90) days after the end of the fiscal year of a cemetery to which this chapter applies, the custodian or trustee of the perpetual care fund of the cemetery shall prepare and file with the owner of the cemetery a detailed accounting and report of the perpetual care fund for the preceding fiscal year. The report:(1) must include, among other things, a properly itemized listing of the securities in which the funds are invested; and(2) shall be available for inspection and copying at all times by any owner of or holder of a burial right in the cemetery at the usual place at which the regular business of the cemetery is transacted.(b) Not more than one hundred five (105) days after the end of the fiscal year of a cemetery to which this chapter applies, the trustee of the perpetual care fund of the cemetery shall file the report required under subsection (a) with the state board of funeral and cemetery service.(c) The state board of funeral and cemetery service may audit or order an audit of the perpetual care fund of a cemetery if the state board of funeral and cemetery service determines that the trustee of the perpetual care fund is not complying with the requirements set forth in subsections (a) and (b). The cemetery that is the subject of the audit shall pay all costs associated with the audit.(d) The owner of a cemetery shall maintain a report required by this section for the longer of:(1) ten (10) years; or(2) three (3) years after the date the owner sells or otherwise transfers the cemetery.As added by P.L.52-1997, SEC.22. Amended by P.L.65-2007, SEC.2; P.L.61-2008, SEC.2.
IN Code § 23-14-48-8 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48. Cemetery Perpetual Care Fund|23-14-48-8. Separate and Distinct Cemeteries

Sec. 8. Each geographic location used as a cemetery constitutes a separate and distinct cemetery for the purpose of this chapter.As added by P.L.52-1997, SEC.22.
IN Code § 23-14-48-9 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48. Cemetery Perpetual Care Fund|23-14-48-9. Violation of Chapter

Sec. 9. (a) Except as otherwise provided in subsections (b) and (c), a person who knowingly violates this chapter commits a Class A misdemeanor.(b) A person who makes a false or fraudulent representation as to the existence, amount, investment, control, or condition of a perpetual care fund of a cemetery for the purpose of inducing another to purchase any burial right commits a Class C infraction.(c) A person who knowingly or intentionally uses funds in a perpetual care fund established under this chapter for purposes other than the perpetual care of the cemetery for which the perpetual care fund was established commits a Level 5 felony.As added by P.L.52-1997, SEC.22. Amended by P.L.113-2007, SEC.4; P.L.158-2013, SEC.266; P.L.33-2019, SEC.7.
IN Code § 23-14-48-10 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48. Cemetery Perpetual Care Fund|23-14-48-10. Formation of Association for Management, Care, and Supervision of Cemetery

Sec. 10. (a) This section applies to a corporation that:(1) is organized under Indiana law for the purpose of establishing and maintaining a cemetery; or(2) is organized for another purpose but has established and maintains a cemetery.(b) If:(1) a corporation described in subsection (a) has not provided a general perpetual care fund after having sold all of the lots in a cemetery; and(2) at least twenty-five (25) owners of lots in the cemetery or next of kin of owners of lots in the cemetery:(A) form an association for the purpose of taking over the management, care, and general supervision of the cemetery; and(B) sign and submit to the corporation a petition seeking authority for the management, care, and general supervision of the cemetery;the corporation shall turn over to the association the complete authority for the management, care, and supervision of the cemetery.(c) An association to which subsection (b) applies shall assume all responsibility and liability for the proper care and management of the cemetery, subject to the following:(1) If a cemetery has been under the control of a certain religious denomination, sect, or creed that has observed certain religious customs or rules with reference to the burying of the dead in the cemetery, the association shall observe those religious customs or rules.(2) The transfer of authority under this section does not affect the reversion of the title to the lands occupied by the cemetery if the land ever ceases to be used as a cemetery or burial place for the dead.As added by P.L.52-1997, SEC.22.
IN Code § 23-14-48.5-1 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance|23-14-48.5-1. Application

Sec. 1. (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 that is ten (10) acres or less in size.(b) This chapter applies to the whole of a cemetery described in subsection (a)(3) if, directly or indirectly:(1) any structure is constructed above or below ground in the cemetery and interment rights in the structure are offered for sale to the general public; or(2) the acquisition of:(A) additional land; or(B) an interest in additional land;causes the cemetery to exceed ten (10) acres in size.As added by P.L.65-2007, SEC.3. Amended by P.L.14-2018, SEC.5.
IN Code § 23-14-48.5-2 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance|23-14-48.5-2. "Board"

Sec. 2. As used in this chapter, "board" means the state board of funeral and cemetery service established by IC 25-15-9-1.As added by P.L.65-2007, SEC.3.
IN Code § 23-14-48.5-3 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance|23-14-48.5-3. "Fund"

Sec. 3. As used in this chapter, "fund" refers to the consumer protection fund for cemetery maintenance established by section 4 of this chapter.As added by P.L.65-2007, SEC.3.
IN Code § 23-14-48.5-4 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance|23-14-48.5-4. Consumer Protection Fund for Cemetery Maintenance; Establishment; Funding; Continuously Appropriated

Sec. 4. (a) The consumer protection fund for cemetery maintenance is established. The board shall administer the fund and shall deposit contributions remitted under section 5 of this chapter in the fund.(b) The expenses of administering the fund shall be paid from money in the fund.(c) The money in the fund and the interest accruing to the fund remain in the fund and do not revert to the state general fund.(d) Money in the fund is continuously appropriated for the purposes of this chapter.As added by P.L.65-2007, SEC.3.
IN Code § 23-14-48.5-5 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance|23-14-48.5-5. Duties of Cemetery Owner; Payment

Sec. 5. (a) The owner of a cemetery shall contribute the following to the fund:(1) In the case of a cemetery for earth burials, an amount equal to one percent (1%) of the sale price of each burial plot sold or transferred.(2) In the case of a community or public mausoleum or a community or public garden crypt, an amount equal to one percent (1%) of the sale price of each sale of entombment or inurnment rights.(3) In the case of a community columbarium, an amount equal to two dollars ($2) per niche sold or transferred.The owner shall remit the contributions required under this subsection to the board for deposit in the fund.(b) In the case of a payment to a cemetery owner of part of the sale price for a burial plot, entombment or inurnment rights, or a niche, the cemetery owner shall pay to the fund an amount proportional to the amount required by subsection (a)(1) through (a)(3). In the case of a nonmonetary transfer in the sale of a burial plot, entombment or inurnment rights, or a niche, the cemetery owner shall pay to the fund the cash equivalent of the amount that would be required by subsection (a)(1) through (a)(3) if the sale were for cash. The payment by the cemetery owner under this section must be in cash and shall be remitted to the board:(1) not later than March 1 of each year for payments received in the preceding calendar year; or(2) not later than March 1 of each year for nonmonetary transfers in the preceding calendar year.(c) Payments are required under this section only on the original sale or transfer and are not required for any subsequent resale or transfer of the same plot, rights, or niche.As added by P.L.65-2007, SEC.3.
IN Code § 23-14-48.5-6 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance|23-14-48.5-6. Use of Money in Fund

Sec. 6. Money in the fund may be used to provide cemetery maintenance when the board finds:(1) that:(A) the owner of a cemetery is unable to maintain the cemetery;(B) money in the perpetual care fund of the cemetery is depleted, subject to a dispute that prevents distribution of the money, or otherwise unavailable for the purposes of the perpetual care fund; and(C) interested persons are unable to take over the management, care, and general supervision of the cemetery under IC 23-14-48-10; or(2) that the appreciation and income of the principal of a cemetery's perpetual care fund that are available under IC 23-14-48-2 are not sufficient to meet the cemetery's immediate maintenance needs (as defined in IC 23-14-48-1.5).As added by P.L.65-2007, SEC.3. Amended by P.L.14-2018, SEC.6.
IN Code § 23-14-48.5-7 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance|23-14-48.5-7. Application for Funds; Maximum Withdrawal; Recovery; Suspension of Payments to Fund

Sec. 7. (a) The:(1) owner of a cemetery; or(2) if the owner of a cemetery is unable to be determined:(A) the owner of a lot in the cemetery;(B) the next of kin of an owner of a lot in the cemetery; or(C) another interested person;may request maintenance assistance from the fund by filing with the board an application on a form provided by the board requesting funds for emergency maintenance.(b) The board may hold a hearing concerning an application if the board considers it necessary and shall, within a reasonable time, make a determination concerning each application. The board may authorize the withdrawal from the fund of an amount sufficient to provide emergency maintenance for the cemetery to which the application relates, but not more than fifty thousand dollars ($50,000).(c) If the cost of maintaining a cemetery is paid from the fund, the fund is entitled to recover the amount paid from the owner of the cemetery, and the board shall ask the attorney general to take all reasonable steps to collect that amount from the cemetery owner. Any amount collected from a cemetery owner under this subsection shall be deposited in the fund.(d) The board shall annually review the status of the fund. If the board determines during its annual review that the fund balance equals or exceeds five hundred thousand dollars ($500,000), the board shall suspend the requirement to make payments to the fund under section 5 of this chapter until after the next annual review in which the board determines that the fund balance is less than five hundred thousand dollars ($500,000).As added by P.L.65-2007, SEC.3. Amended by P.L.14-2018, SEC.7.
IN Code § 23-14-49-1 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 49. Cemetery Escrow or Trust Accounts|23-14-49-1. Application of Chapter; Placement of Certain Proceeds

Sec. 1. (a) This chapter does not apply to the proceeds from the sales of burial spaces.(b) All proceeds received by anyone selling floral tributes, vaults, memorials of any type, or services that:(1) are to be installed in or provided in a cemetery; but(2) are not to be delivered or provided until the death of the person or persons for whom the vault, memorial, floral tribute, or service is to be used or provided;shall be placed in escrow or trust in a separate account and held for the specific purpose intended until the time of burial or completion of the services.As added by P.L.52-1997, SEC.23.
IN Code § 23-14-49-2 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 49. Cemetery Escrow or Trust Accounts|23-14-49-2. Powers of Owner

Sec. 2. The owner of a cemetery may:(1) take and hold any property devised, bequeathed, granted, or given to the owner in trust; and(2) apply:(A) the property; or(B) the proceeds or income from the property;according to the terms of the devise, bequest, grant, or gift.As added by P.L.52-1997, SEC.23.
IN Code § 23-14-49-3 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 49. Cemetery Escrow or Trust Accounts|23-14-49-3. Violation of Chapter; Class a Misdemeanor

Sec. 3. A person who knowingly violates this chapter commits a Class A misdemeanor.As added by P.L.52-1997, SEC.23.
IN Code § 23-14-50-1 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 50. The Nature of Cemetery Funds|23-14-50-1. Application of Chapter

Sec. 1. (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.24.
IN Code § 23-14-50-2 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 50. The Nature of Cemetery Funds|23-14-50-2. Charitable and Eleemosynary Purpose of Funds

Sec. 2. (a) The accumulation and holding of:(1) the funds authorized by IC 23-14-48 and IC 23-14-49-2; and(2) contributions to those funds;are expressly permitted and shall be considered to be for a charitable and eleemosynary purpose.(b) The funds and contributions referred to in subsection (a) are considered to be a provision:(1) for the discharge of a duty due from the person or persons contributing to the fund to the person or persons whose remains are or will be interred in the cemetery; and(2) for the benefit and protection of the public by preserving, beautifying, and keeping cemeteries from becoming places of reproach and desolation in the communities in which they are situated.(c) A fund referred to in subsection (a) or a payment, gift, grant, bequest, or other contribution to the fund:(1) is not invalid by reason of any indefiniteness or uncertainty of the persons designated as beneficiaries in the instruments creating the fund; and(2) is not invalid as violating any law against perpetuities or suspension of the power of alienation of title to property.As added by P.L.52-1997, SEC.24.
IN Code § 23-14-50-3 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 50. The Nature of Cemetery Funds|23-14-50-3. Trustee's Relief From Duties

Sec. 3. If:(1) any gift, grant, bequest, donation, or other property held by the owner of a cemetery for cemetery purposes is held by the cemetery owner as a trust of any kind; or(2) the owner of a cemetery is a beneficiary of any trust estate for cemetery purposes;the trustee of the trust is relieved of the duties otherwise imposed upon the trustee by IC 30-4-5-12 through IC 30-4-5-15.As added by P.L.52-1997, SEC.24.
IN Code § 23-14-51-1 (2021)
2021 Indiana Code|Title 23. Business and Other Associations|Article 14. Cemetery Associations|Chapter 51. The Investment and Use of Cemetery Funds|23-14-51-1. Application of Chapter

Sec. 1. (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.25.