reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 65. City and Town Cemeteries › 23-14-65-24. Placement of Bonds or Other Securities in Safety Deposit Box

Sec. 24. To protect bonds or other securities held by a cemetery board, the cemetery board shall place them in a safety deposit box in the vault of a reliable financial institution located in the municipality. One (1) key to the box shall be retained by each of the following:
(1) A member of the cemetery board who is designated by the cemetery board.
(2) The controller or clerk-treasurer of the municipality.
(3) The financial institution.
As added by P.L.52-1997, SEC.39.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 65. City and Town Cemeteries › 23-14-65-25. Improvement and Development of Cemetery; Adoption of Resolution

Sec. 25. (a) If the improvement and development of a cemetery will:
(1) provide relief for the unemployed;
(2) be a stimulus to the industry of the municipality;
(3) be a suitable project and eligible for financing as a self-liquidating project by:
(A) an agency of the federal government; or
(B) an individual, firm, limited liability company, or corporation; and
(4) result in no cost to the municipality;
the cemetery board that has or would have control and management of the cemetery may adopt a resolution expressing the determination of the board to proceed with the improvement and development of the cemetery.
(b) After adopting a resolution under subsection (a), the cemetery board may do anything necessary to secure the funds that are necessary to make the improvements and provide for the developments.
As added by P.L.52-1997, SEC.39.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 65. City and Town Cemeteries › 23-14-65-26. Payment of Preliminary Expenses for Preparation of Grant Application; Powers of Cemetery Board in Improvement and Development of Cemetery

Sec. 26. (a) In seeking funds for the improvement and development of a cemetery, a cemetery board may pay all preliminary expenses that the cemetery board incurs in preparing and presenting an application to a federal agency or other agency having authority to grant aid to self-liquidating projects. The expenses may be paid out of funds at the disposal of the cemetery board.
(b) Upon the adoption of its resolution of determination under section 25 of this chapter, the cemetery board shall follow the procedure established by statute for the establishment of a sewage disposal plant by the municipality.
(c) In the improvement and development of a cemetery, a cemetery board has the same powers as the board of public works or board of public works and safety of a city, including the power to do the following:
(1) Create the necessary sinking fund.
(2) Pledge the receipts of the cemetery board.
(3) Fix the rates and charges of the cemetery board at a level sufficient to pay the obligations and mortgage of the cemetery board.
(4) Otherwise obligate the property under the control of the cemetery board to secure the payment of the obligations of the cemetery board as they mature, including interest.
As added by P.L.52-1997, SEC.39.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 65. City and Town Cemeteries › 23-14-65-27. Management and Control of Cemetery

Sec. 27. A cemetery board has exclusive management and control of a cemetery or cemeteries transferred to or acquired by the cemetery board, including:
(1) all of the property, whether real, personal, or mixed, acquired by the cemetery board for cemetery purposes; and
(2) the part of a public road or street that passes through the cemetery.
As added by P.L.52-1997, SEC.39.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 65. City and Town Cemeteries › 23-14-65-28. Rules; Enforcement

Sec. 28. (a) A cemetery board may do the following:
(1) Make reasonable rules and regulations for the management, control, direction, care, and maintenance of the property under the control of the cemetery board.
(2) Make and enforce reasonable regulations respecting the placement and erection of markers, monuments, tombstones, and mausoleums that any person desires to place or erect in the cemetery.
(3) Seize and impound animals running at large in the cemetery and establish a suitable place for impounding them, assessing the reasonable costs to the owner.
(4) Vacate streets, alleys, roads, or highways, or parts of them, lying within lands under the control of the cemetery board in the same manner as is prescribed under the powers of street improvement authority of the municipality.
(5) Provide proper facilities for furnishing electric lighting, water, and sewer facilities in the cemetery, ordering a public utility to construct and install equipment that is necessary for these purposes.
(b) For the purposes of making rules and regulations for the management and control of property under subsection (a)(1), a cemetery board may request from the police authority of the municipality the manpower necessary to carry out and enforce the rules and regulations of the cemetery board. The police authority shall comply with the request to the extent that it is able to comply at the time the request is made, considering all other obligations and duties of the police authority. If the cemetery board and the police authority disagree over these matters, the controversy shall be settled by an order of the executive of the municipality.
As added by P.L.52-1997, SEC.39.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 66. Care of Cemeteries by Third Class Cities and Towns › 23-14-66-1. Petitions for Additional Care and Maintenance for Cemetery

Sec. 1. If:
(1) a petition is presented to the legislative body of a third class city or town at a regular meeting of the legislative body;
(2) the petition is signed by at least ten percent (10%) of the freeholders and taxpayers of the city or town; and
(3) the petition states that:
(A) a cemetery lies within one-half (1/2) mile of the corporate limits of the city or town;
(B) the cemetery is in need of additional care and maintenance;
(C) at least twenty-five percent (25%) of the burial lots in the cemetery are owned, maintained, and cared for, in whole or in part, by freeholders in the city or town; and
(D) it would be in the best interests of the city or town for the city or town to provide additional care and maintenance for the cemetery;
the legislative body shall investigate the accuracy of the petition.
As added by P.L.52-1997, SEC.40.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 66. Care of Cemeteries by Third Class Cities and Towns › 23-14-66-2. Taxation for Costs of Additional Care and Maintenance

Sec. 2. (a) If the legislative body is satisfied with the accuracy of the petition, it shall:
(1) record its findings at that meeting or at any regular meeting; and
(2) subject to subsection (b), levy and collect an annual tax, as other taxes are levied and collected, in an amount that it considers reasonable, to provide additional care and maintenance for the cemetery.
(b) Taxes collected by a city or town for the care and maintenance of a cemetery lying entirely outside of the corporate limits of the city or town may not exceed three cents ($0.03) on each one hundred dollars ($100) of assessed valuation of property in the city or town.
As added by P.L.52-1997, SEC.40.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 67. Care of Cemeteries by Counties › 23-14-67-1. Application of Chapter; Determination of Civil War Burial Grounds

Sec. 1. (a) This chapter applies to a cemetery that:
(1) is without funds or sources of funds for reasonable maintenance;
(2) has suffered neglect and deterioration;
(3) may be the burial grounds for an Indiana pioneer leader or veteran of an American war, including the Revolutionary War; and
(4) either:
(A) was established before 1875; or
(B) is a burial ground for a veteran of the Civil War.
(b) A county cemetery commission shall determine if a cemetery is a burial ground for a veteran of the Civil War under subsection (a)(4)(B) based on evidence presented to the county cemetery commission from any of the following:
(1) The Indiana historical bureau established by IC 4-23-7.2-2.
(2) The Indiana historical society established under IC 23-6-3.
(3) A historical society (as defined in IC 36-10-13-3).
(4) Indiana Landmarks.
(5) The division of historic preservation and archeology of the department of natural resources.
(6) The Indiana archives and records administration under IC 5-15-5.1-5.
(c) A county may also assume responsibility for the maintenance of a cemetery under IC 23-14-78.
As added by P.L.52-1997, SEC.41. Amended by P.L.11-2012, SEC.1; P.L.42-2018, SEC.27; P.L.102-2020, SEC.1.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 67. Care of Cemeteries by Counties › 23-14-67-2. County Cemetery Commission

Sec. 2. (a) The board of commissioners of a county may appoint a county cemetery commission consisting of five (5) residents of the county.
(b) The members of a county cemetery commission shall be appointed for a term of five (5) years. The board of county commissioners shall stagger the terms of the members to permit the appointment or a reappointment of one (1) commission member per year.
As added by P.L.52-1997, SEC.41.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 67. Care of Cemeteries by Counties › 23-14-67-3. Annual Tax for Restoration and Maintenance

Sec. 3. A county cemetery commission may request the levy of an annual tax for the purpose of restoring and maintaining one (1) or more cemeteries described in section 1 of this chapter that are located in the county. The tax may not exceed fifty cents ($0.50) on each one hundred dollars ($100) of assessed valuation of property in the county.
As added by P.L.52-1997, SEC.41.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 67. Care of Cemeteries by Counties › 23-14-67-3.5. Annual Reports Filed With Indiana Historical Bureau

Sec. 3.5. (a) Before March 1 of each year, a county cemetery commission shall file an annual report with the Indiana historical bureau established by IC 4-23-7.2-2.
(b) An annual report filed under this section must include information on the following:
(1) The budget of the county cemetery commission for the preceding calendar year.
(2) Expenditures made by the county cemetery commission during the preceding calendar year.
(3) Activities of the county cemetery commission during the preceding calendar year.
(4) Plans of the county cemetery commission for the calendar year during which the report is filed.
(c) The Indiana historical bureau shall make reports filed under this section available for public inspection under IC 5-14-3.
As added by P.L.2-1998, SEC.64. Amended by P.L.42-2018, SEC.28.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 67. Care of Cemeteries by Counties › 23-14-67-4. Annual Budget and Annual Report

Sec. 4. A county cemetery commission established under this chapter shall:
(1) present an annual plan and budget; and
(2) make an annual report;
to the board of county commissioners and the county council for approval.
As added by P.L.52-1997, SEC.41.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 67. Care of Cemeteries by Counties › 23-14-67-5. Transfer of Control and Management to a Cemetery Caretaker

Sec. 5. (a) The board of commissioners of a county may appoint a cemetery caretaker to control and manage a cemetery to which this chapter applies. For purposes of this subsection, a majority of the board of commissioners must vote to appoint the cemetery caretaker.
(b) If a cemetery caretaker is appointed under this section and the position becomes vacant, the board of commissioners shall appoint a new cemetery caretaker not later than ninety (90) days after the position becomes vacant.
(c) A cemetery caretaker appointed under this section has the same powers and duties of a county cemetery commission under this chapter.
As added by P.L.113-2022, SEC.14.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 68. Care of Cemeteries by Townships › 23-14-68-1. Application of Chapter

Sec. 1. (a) Except as provided in subsections (b) and (d), 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) Except for a cemetery for which a township assumes responsibility under subsection (d), 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.
(d) A township may assume responsibility for the maintenance of a cemetery under IC 23-14-78.
As added by P.L.52-1997, SEC.42. Amended by P.L.14-2018, SEC.8; P.L.102-2020, SEC.2.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 68. Care of Cemeteries by Townships › 23-14-68-2. Township Trustee Locating and Maintaining Cemeteries

Sec. 2. The trustee of each township shall locate and maintain all the cemeteries described in section 1(a) of this chapter that are within the township. However, a cemetery association claiming assistance under this chapter shall furnish a verified statement of assets and liabilities to the township trustee.
As added by P.L.52-1997, SEC.42.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 68. Care of Cemeteries by Townships › 23-14-68-3. Maintenance of Cemeteries

Sec. 3. For the purposes of this chapter, the maintenance of a cemetery includes the following:
(1) Resetting and straightening all monuments.
(2) Leveling and seeding the ground.
(3) Constructing fences where there are none and repairing existing fences.
(4) Destroying and cleaning up detrimental plants (as defined in IC 15-16-8-1), rampant weeds, and rank vegetation.
(5) Mowing the lawn.
As added by P.L.52-1997, SEC.42. Amended by P.L.2-2008, SEC.48; P.L.14-2018, SEC.9; P.L.162-2021, SEC.8.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 68. Care of Cemeteries by Townships › 23-14-68-4. Appropriations for Maintenance and for Financial Assistance; Cemetery Tax

Sec. 4. (a) The township:
(1) shall appropriate enough money to provide for the care, repair, and maintenance of each cemetery described in section 1(a) of this chapter that is located within the township; and
(2) may appropriate enough money to provide for maintenance of a cemetery described in section 1(b) of this chapter to which the trustee of the township provides assistance under section 4.5 of this chapter.
Funds shall be appropriated under this subsection in the same manner as other township appropriations.
(b) The township may levy a township cemetery tax to create a fund for maintenance of cemeteries under this chapter. If a fund has not been provided for maintenance of cemeteries under this chapter, part of the township fund may be used.
As added by P.L.52-1997, SEC.42. Amended by P.L.14-2018, SEC.10.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 68. Care of Cemeteries by Townships › 23-14-68-4.5. Trustee Financial Assistance to Cemetery With Insufficient Funds

Sec. 4.5. (a) If the trustee of a township reasonably believes that:
(1) the funds available to a cemetery that is located in the township and described in section 1(b) of this chapter from:
(A) the perpetual care fund maintained by the owner of the cemetery under IC 23-14-48; and
(B) any other source;
are not sufficient to provide for the maintenance of the cemetery; and
(2) providing financial assistance to the cemetery described in subdivision (1) will help to prevent the full responsibility for maintenance of the cemetery from falling on the township under:
(A) sections 1(a) and 4(a)(1) of this chapter;
(B) IC 23-14-64; or
(C) another provision of this article;
the trustee may provide financial assistance to the cemetery for the maintenance of the cemetery.
(b) Financial assistance provided by a trustee to a cemetery under this section may be provided from:
(1) the fund for maintenance of cemeteries created under section 4(b) of this chapter; or
(2) money appropriated under section 4(a)(2) of this chapter.
As added by P.L.14-2018, SEC.11.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 68. Care of Cemeteries by Townships › 23-14-68-5. Trustee's Failure to Perform Duties

Sec. 5. A township trustee who fails to perform the trustee's duties under this chapter commits a Class C infraction.
As added by P.L.52-1997, SEC.42.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 68. Care of Cemeteries by Townships › 23-14-68-6. Trustee's Sale of Cemetery Plots

Sec. 6. (a) A township trustee who is maintaining a cemetery under section 2 of this chapter may sell plots (as defined in IC 23-14-33-25) within the cemetery that are not known to be owned by any plot owner (as defined in IC 23-14-33-26) for use in the interment, entombment, or inurnment of human remains.
(b) Proceeds from the sale of a plot under subsection (a) shall be:
(1) deposited in the fund for maintenance of cemeteries, if the township has established such a fund under section 4(b) of this chapter; or
(2) deposited in the township fund of the township, if the township has not established a fund for maintenance of cemeteries.
As added by P.L.24-2015, SEC.1.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 68. Care of Cemeteries by Townships › 23-14-68-7. Transfer of Control and Management to Cemetery Caretaker

Sec. 7. (a) A township trustee may appoint a cemetery caretaker to control and manage a cemetery to which this chapter applies.
(b) If a cemetery caretaker is appointed under this section and the position becomes vacant, the township trustee shall appoint a new cemetery caretaker not later than ninety (90) days after the position becomes vacant.
(c) A cemetery caretaker appointed under this section has the same powers and duties of a township trustee under this chapter.
As added by P.L.113-2022, SEC.15.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 69. Establishment of Public Cemeteries by Townships › 23-14-69-1. Application of Chapter

Sec. 1. This chapter applies to the following:
(1) A public cemetery that belongs to a township.
(2) An addition to a public cemetery that belongs to a township.
As added by P.L.52-1997, SEC.43.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 69. Establishment of Public Cemeteries by Townships › 23-14-69-2. Nonapplicability of Chapter

Sec. 2. This chapter does not apply to the following:
(1) A cemetery that is owned or controlled by a city, a town, or a voluntary association.
(2) A cemetery that is maintained by a township under IC 23-14-68.
As added by P.L.52-1997, SEC.43.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 69. Establishment of Public Cemeteries by Townships › 23-14-69-3. Care and Maintenance

Sec. 3. A township trustee shall care for and maintain each cemetery to which this chapter applies that is located in the township. The duties of a township trustee under this chapter include the following:
(1) Destroying detrimental plants (as defined in IC 15-16-8-1), rampant weeds, and rank vegetation.
(2) Removing all unsightly accumulations and debris.
(3) Resetting and straightening all monuments.
(4) Leveling and seeding the ground.
(5) Mowing the lawn.
As added by P.L.52-1997, SEC.43. Amended by P.L.2-2008, SEC.49; P.L.162-2021, SEC.9.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 69. Establishment of Public Cemeteries by Townships › 23-14-69-4. Donated Land

Sec. 4. (a) The township trustee may accept donations of land suitable for a public cemetery if the township trustee considers acceptance of the land to be in the best interests of the township.
(b) Donated land shall be:
(1) conveyed to the township;
(2) set apart by the trustee for a public cemetery; and
(3) kept in good condition and repair by the township trustee.
As added by P.L.52-1997, SEC.43.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 69. Establishment of Public Cemeteries by Townships › 23-14-69-5. Purchase of Land

Sec. 5. (a) If:
(1) no land suitable for a public cemetery is donated to a township; and
(2) the township legislative body adopts a resolution approving the purchase;
the township executive may purchase land for the purpose of establishing a public cemetery.
(b) When land is purchased and conveyed to the township under subsection (a), the land must be set apart, kept in repair, and used as provided in section 6 of this chapter.
As added by P.L.52-1997, SEC.43. Amended by P.L.10-2019, SEC.105.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 69. Establishment of Public Cemeteries by Townships › 23-14-69-6. Use of Cemetery

Sec. 6. A public cemetery of a township may be used by the inhabitants of the township for the interment of the dead. The township trustee may prescribe regulations governing the use of the cemetery.
As added by P.L.52-1997, SEC.43.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 69. Establishment of Public Cemeteries by Townships › 23-14-69-7. Duties of Township Trustee

Sec. 7. (a) When a township acquires title to land by donation, purchase, or otherwise for a public cemetery, the trustee of the township shall:
(1) lay out the land in lots with streets and walks;
(2) plat the land; and
(3) record the plat in the office of the recorder of the county.
(b) For recording a plat under subsection (a), the recorder shall collect the same fees as are allowed for similar recordings.
(c) The lots laid out and platted under subsection (a) must be numbered. A specific part of the lots must be:
(1) set apart; and
(2) designated on the plat;
for a potter's field.
(d) After the plat has been recorded, the township trustee shall appoint:
(1) one (1) disinterested freeholder of the township; and
(2) one (1) disinterested appraiser licensed under IC 25-34.1;
who are residents of Indiana to appraise and fix the value of all the lots on the plat, except the part assigned to the potter's field under subsection (c). The appraisal shall be filed with and preserved by the township trustee.
As added by P.L.52-1997, SEC.43. Amended by P.L.113-2006, SEC.18.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 69. Establishment of Public Cemeteries by Townships › 23-14-69-8. Private Sale of Lots

Sec. 8. (a) The township trustee may sell and convey the lots in a cemetery to which this chapter applies at a private sale to persons who desire to purchase them. The trustee shall not sell a lot under this subsection at less than the value fixed for the lot under section 7 of this chapter.
(b) The proceeds of the sale of lots in a cemetery under subsection (a) shall be used to pay the expenses that the township trustee may incur under this chapter for the cemetery. Any surplus shall be held as a fund for use in keeping the cemetery in repair.
(c) The township trustee shall keep an accurate account of:
(1) the money received by the township trustee for the purpose of keeping the cemetery in repair; and
(2) the sums that the township trustee has paid out, and for which the trustee has taken vouchers.
As added by P.L.52-1997, SEC.43.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 69. Establishment of Public Cemeteries by Townships › 23-14-69-9. Payment of Expenses

Sec. 9. All expenses incurred by the township trustee for administering this chapter shall be paid out of the township fund of the township.
As added by P.L.52-1997, SEC.43.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 70. Trusts for Cemetery Associations › 23-14-70-1. Power to Receive Deposit of Money; Use of Interest

Sec. 1. (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.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 70. Trusts for Cemetery Associations › 23-14-70-2. Investment of Money

Sec. 2. All money received by a board of commissioners under section 1 of this chapter may be invested in compliance with IC 20-42-1-14.
As added by P.L.52-1997, SEC.44. Amended by P.L.2-2006, SEC.181.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 70. Trusts for Cemetery Associations › 23-14-70-3. Distribution of Accrued Interest

Sec. 3. The county auditor shall distribute the interest accrued on any cemetery fund or funds received under section 1 of this chapter on the last Monday of January of each year to the following person or persons:
(1) The trustee of the township in which an abandoned or unincorporated cemetery is located.
(2) The trustee of the township lying on the east or south of the cemetery if the cemetery is located on a county boundary or a township boundary.
(3) The treasurer of the board of directors of an incorporated cemetery.
As added by P.L.52-1997, SEC.44.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 70. Trusts for Cemetery Associations › 23-14-70-4. Receipts and Vouchers

Sec. 4. (a) A township trustee or treasurer of the board of directors of an incorporated cemetery who receives a distribution under section 3 of this chapter shall make a receipt or voucher for any money paid out.
(b) A receipt or voucher made under subsection (a) must state:
(1) the amount paid out;
(2) the purpose for which the money was expended; and
(3) the fund from which the money came.
(c) The receipts and vouchers made under subsection (a) shall be:
(1) filed with the county auditor before January 2 of each year; and
(2) presented to the board of commissioners for examination and approval at the January meeting of the board of commissioners.
As added by P.L.52-1997, SEC.44.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 70. Trusts for Cemetery Associations › 23-14-70-5. Liability of Auditor or County

Sec. 5. (a) The auditor is liable on the auditor's bond for any neglect or failure of duty with respect to funds received under section 1 of this chapter in the same manner as with respect to the school fund.
(b) The county is also liable for the preservation of the principal and the payment of the interest on the funds received under section 1 of this chapter to the same extent that it is liable with respect to the principal and interest of the school fund.
As added by P.L.52-1997, SEC.44.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 70. Trusts for Cemetery Associations › 23-14-70-6. Effect of Chapter on Certain Bequests, Legacies, or Endowments; Payment or Return of Money Deposited

Sec. 6. (a) This chapter does not affect a bequest, legacy, or endowment that is under or comes under the control of:
(1) the board of directors of an incorporated cemetery; or
(2) the trustees or officers of a church, association, or other organization.
(b) This chapter does not affect a bequest, legacy, or endowment received under this chapter.
(c) If a cemetery is under the control of:
(1) an organized board of directors of an incorporated cemetery; or
(2) the trustees or officers of a church, association, or other organization;
the board of county commissioners may, on its own initiative or upon request of the proper officers of the cemetery, pay over or return to the treasurer of the cemetery any money deposited with the county under this chapter.
(d) Money paid over or returned under subsection (c) shall be held and managed by the cemetery corporation, church, association, or organization in compliance with the terms of the bequest, legacy, or endowment, and in compliance with applicable statutes.
As added by P.L.52-1997, SEC.44.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 71. Union Chapel Cemetery Association › 23-14-71-2. Holding of Title to Real Estate

Sec. 2. The Union Chapel Cemetery Association holds title to the real estate of the Union Chapel Cemetery in Washington Township, Marion County, Indiana, for the uses and purposes of a public cemetery.
As added by P.L.52-1997, SEC.45.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 71. Union Chapel Cemetery Association › 23-14-71-3. Platting and Acquisition of Adjacent Land for Burial Purposes

Sec. 3. The association may lay out and plat into lots all portions of the cemetery not platted and used and occupied for burial purposes on March 6, 1899, and may purchase, take, receive, and hold other real estate adjacent to the cemetery for burial purposes.
As added by P.L.52-1997, SEC.45.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 71. Union Chapel Cemetery Association › 23-14-71-4. Powers of Trustees of Association

Sec. 4. The trustees of the association:
(1) have full and complete charge, care, and supervision of the cemetery; and
(2) may care for, supervise, and beautify the cemetery in the same manner and with the same powers provided by law for public cemeteries.
As added by P.L.52-1997, SEC.45.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 72. Annexation of Unincorporated Cemetery › 23-14-72-1. Application of Chapter

Sec. 1. This chapter does not apply to a cemetery:
(1) in which the interment of dead bodies has been forbidden before May 31, 1917, by ordinance passed by a city in Indiana; or
(2) that has been condemned for use for the interment of dead bodies by the action of:
(A) the Indiana department of health; or
(B) a local board of health.
As added by P.L.52-1997, SEC.46. Amended by P.L.56-2023, SEC.213.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 72. Annexation of Unincorporated Cemetery › 23-14-72-2. Extension of Incorporated Cemetery Boundaries

Sec. 2. If:
(1) the grounds of a cemetery that is platted but not incorporated adjoin or are contiguous to the grounds of a cemetery that is incorporated under Indiana law; and
(2) a petition that:
(A) seeks the incorporation of the grounds of the unincorporated cemetery into the incorporated cemetery; and
(B) is signed by a majority of the owners of lots in the unincorporated cemetery;
is filed with the board of trustees or board of directors of the association of the incorporated cemetery;
the association may extend the boundaries of the incorporated cemetery to include the grounds of the unincorporated cemetery.
As added by P.L.52-1997, SEC.46.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 72. Annexation of Unincorporated Cemetery › 23-14-72-3. Levying Assessments

Sec. 3. After the grounds of an unincorporated cemetery are brought into an incorporated cemetery under section 2 of this chapter, the association of the incorporated cemetery may periodically levy an assessment against each lot that was brought into the incorporated cemetery to provide a fund with which to maintain and provide for the upkeep of the lots.
As added by P.L.52-1997, SEC.46.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 72. Annexation of Unincorporated Cemetery › 23-14-72-4. Sale of Lot for Failure to Pay Assessments

Sec. 4. (a) As used in this section, "lot" includes a half-lot.
(b) If:
(1) the owner of a lot fails to pay an assessment imposed under section 3 of this chapter within the time allowed by the bylaws of the association of the incorporated cemetery; and
(2) the lot is not occupied by a grave;
the incorporated cemetery may sell the lot to satisfy the unpaid assessment after following the procedure set forth in subsection (c).
(c) The association of an incorporated cemetery may sell a lot under this section if:
(1) the association provides:
(A) notice in a writing addressed individually to the owner of the lot; or
(B) if the address of the owner is unknown, notice by publication once each week for a period of two (2) weeks in a newspaper of general circulation that is printed and published in the county in which the cemetery is located;
stating that the lot may be sold unless the assessment is paid within thirty (30) days after the date of the writing delivered under clause (A) or the second publication under clause (B); and
(2) the assessment is not paid within the period referred to in subdivision (1).
As added by P.L.52-1997, SEC.46.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 72. Annexation of Unincorporated Cemetery › 23-14-72-5. Collection of Fixed Amount for Upkeep and Maintenance

Sec. 5. (a) An incorporated cemetery that extends its boundaries to include the grounds of an unincorporated cemetery under section 2 of this chapter, instead of levying a periodic assessment against the owner of a lot under section 3 of this chapter, may collect a fixed amount from the owner in full satisfaction of all future assessments against the lot for the upkeep and maintenance.
(b) A cemetery association that receives money from the owners of lots under subsection (a) shall:
(1) hold and invest the money as a fund for the upkeep and maintenance of the lots; and
(2) expend only the income earned from the investment of the money under subdivision (1) in the care of the lots.
(c) After a cemetery association receives money from the owners of lots under subsection (a), the association shall keep and care for the lots.
As added by P.L.52-1997, SEC.46.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 73. Grave Markers of Deceased Soldiers › 23-14-73-1. "Member of the Armed Forces" Defined

Sec. 1. As used in this chapter, "member of the armed forces" means an individual who served on active duty in the Army, Navy, Air Force, Marine Corps, or Coast Guard of the United States.
As added by P.L.52-1997, SEC.47.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 73. Grave Markers of Deceased Soldiers › 23-14-73-2. Standards for Markers

Sec. 2. A board of trustees or other governing body or custodian that controls a cemetery shall not refuse to allow the setting up of markers for the graves of deceased members of the armed forces in its grounds if the markers conform to the standard markers furnished by the United States government for marking the graves of deceased members of the armed forces.
As added by P.L.52-1997, SEC.47.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 74. Cemetery Fences and Upkeep › 23-14-74-1. Destruction of Detrimental Plants and Noxious Weeds

Sec. 1. A corporation, organization, association, or individual that owns and has the control and management of a public cemetery located in a township shall keep the public cemetery in a respectable condition by destroying detrimental plants (as defined in IC 15-16-8-1), noxious weeds, and rank vegetation.
As added by P.L.52-1997, SEC.48. Amended by P.L.2-2008, SEC.50.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 74. Cemetery Fences and Upkeep › 23-14-74-2. Violation of Chapter; Class C Infraction

Sec. 2. A person who violates section 1 of this chapter commits a Class C infraction. Each year during which a cemetery is neglected in violation of this chapter constitutes a separate offense.
As added by P.L.52-1997, SEC.48.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 75. Eminent Domain Acquisition of Cemetery Land › 23-14-75-1. Application of Chapter

Sec. 1. This chapter applies to a city, town, or township that:
(1) owns a cemetery that has been in existence for at least thirty (30) years; or
(2) desires to own a public cemetery.
As added by P.L.52-1997, SEC.49. Amended by P.L.163-2006, SEC.3.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 75. Eminent Domain Acquisition of Cemetery Land › 23-14-75-2. Power of Eminent Domain

Sec. 2. If land has not been appropriated or set apart by the owners by platting for a public cemetery and it is necessary to purchase real estate for the cemetery:
(1) the legislative body of the city or town; or
(2) the executive of the township;
has the power of eminent domain to condemn and appropriate the land for cemetery purposes under proceedings provided by statute.
As added by P.L.52-1997, SEC.49. Amended by P.L.163-2006, SEC.4.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 76. Application of Corporations Laws to Cemetery Associations › 23-14-76-1. Application of Chapter

Sec. 1. This chapter does not apply to a cemetery owned by a county or a township. However, if a cemetery owned by a county or township is sold to a private entity, the purchaser is subject to this chapter.
As added by P.L.52-1997, SEC.50.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 76. Application of Corporations Laws to Cemetery Associations › 23-14-76-2. "Cemetery Association" Defined

Sec. 2. (a) As used in this chapter, "cemetery association" means any cemetery association, cemetery corporation, or cemetery organization that:
(1) was established under this article before July 1, 1997; and
(2) has not been reorganized under IC 23-1 or IC 23-17 before January 1, 1998.
(b) The term does not include a cemetery that is owned or operated by a recognized church, religious society, or denomination.
(c) The term includes the Union Chapel Cemetery Association (IC 23-14-71).
As added by P.L.52-1997, SEC.50.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 76. Application of Corporations Laws to Cemetery Associations › 23-14-76-3. Application of Business Corporation and Nonprofit Corporation Law

Sec. 3. Except as provided in section 4 of this chapter, after December 31, 1997:
(1) IC 23-1 applies to a cemetery association that has issued shares of stock; and
(2) IC 23-17 applies to a cemetery association that has not issued shares of stock.
As added by P.L.52-1997, SEC.50.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 76. Application of Corporations Laws to Cemetery Associations › 23-14-76-4. Voluntary Election of Application of Business Corporation and Nonprofit Corporation Law

Sec. 4. (a) Before January 1, 1998, a cemetery association may elect to have the provisions of IC 23-1 or IC 23-17 apply permanently to the cemetery association, irrespective of whether the cemetery association has issued shares of stock.
(b) A cemetery association electing to have IC 23-1 apply to the cemetery association may:
(1) incorporate or reincorporate under IC 23-1; or
(2) if the cemetery association is a corporation, comply with the following procedures:
(A) The board of directors or trustees must adopt a resolution electing to have the provisions of IC 23-1 apply to the cemetery association.
(B) The resolution must specify a date (before January 1, 1998) after which the provisions of IC 23-1 will apply to the cemetery association.
(C) The resolution must be filed with the secretary of state before the date specified under clause (B).
(c) A cemetery association electing to have IC 23-17 apply to the cemetery association may:
(1) incorporate or reincorporate under IC 23-17; or
(2) if the cemetery association is a corporation, accept the provisions of IC 23-17 by taking the actions set forth in IC 23-17-1-1.
As added by P.L.52-1997, SEC.50.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 77. Vaults Used to Encase Human Remains › 23-14-77-1. Disclosure Requirement

Sec. 1. A person who sells or otherwise furnishes to another person a vault that:
(1) will be used to encase the remains of a deceased individual; and
(2) is not airtight and watertight;
shall inform the other person in writing that the vault is not airtight and watertight before the person sells or otherwise furnishes the vault to the other person.
As added by P.L.61-2008, SEC.3.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 78. Assumption of Care of Certain Cemeteries › 23-14-78-1. Application of Chapter

Sec. 1. This chapter applies to private cemeteries that are not owned or controlled by a cemetery corporation, church, association, or organization.
As added by P.L.102-2020, SEC.3.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 78. Assumption of Care of Certain Cemeteries › 23-14-78-2. "Cemetery"

Sec. 2. As used in this chapter, "cemetery" means land in which human remains are interred, entombed, or inurned. The term does not include a cemetery that is subject to IC 23-14-33 through IC 23-14-76.
As added by P.L.102-2020, SEC.3.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 78. Assumption of Care of Certain Cemeteries › 23-14-78-3. "Property Owner"

Sec. 3. As used in this chapter, "property owner" means the owner of record of a parcel of real property that contains a cemetery to which this chapter applies.
As added by P.L.102-2020, SEC.3.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 78. Assumption of Care of Certain Cemeteries › 23-14-78-4. Assuming Maintenance Responsibilities

Sec. 4. (a) A county or a township may agree to maintain a cemetery to which this chapter applies. If a county or a township agrees to maintain a cemetery to which this chapter applies, it shall maintain the cemetery as described in IC 23-14-68-3. A county or a township that assumes the maintenance responsibilities for a cemetery under this section may seek reimbursement from the property owner for the costs of maintaining the cemetery.
(b) Prior to a county or township assuming the maintenance responsibilities for a cemetery under this section, a property owner must do the following:
(1) Employ a professional surveyor to conduct a survey of the property on which the cemetery is located.
(2) Convey to the county or township, without consideration, an easement or fee simple title to the portion of the property on which the cemetery is located.
(3) If the portion of the property on which the cemetery is located is not accessible by a public road, convey to the township or county, without consideration, an easement for access to the cemetery.
(c) A property owner who transfers the maintenance responsibilities for a cemetery under this section may not file an application for the property to receive the cemetery tax assessment rate under IC 6-1.1-6.8.
(d) A property owner must make a reasonable effort to maintain a cemetery on the property owner's property. For purposes of this subsection, a reasonable effort to maintain a cemetery means the maintenance responsibilities described in IC 23-14-68-3. However, a property owner is not required to construct a fence where there is not one unless the township or the county provides the supplies, labor, and other expenses for the construction.
(e) A property owner who fails to perform the maintenance responsibilities required under subsection (d) commits a Class C infraction if:
(1) the township or the county provides two (2) written notices to the property owner, at the property owner's address of record, stating that the property owner is not maintaining the cemetery as required and may be subject to a Class C infraction; and
(2) the property owner fails to maintain the cemetery as required by this chapter within thirty (30) days after the second notice provided under subdivision (1).
As added by P.L.102-2020, SEC.3.
2023 Indiana Code › Title 23. Business and Other Associations › Article 14. Cemetery Associations › Chapter 78. Assumption of Care of Certain Cemeteries › 23-14-78-5. Prohibition Against Selling Plots

Sec. 5. Nothing in this chapter allows a property owner to sell or furnish plots (as defined in IC 23-14-33-25).
As added by P.L.102-2020, SEC.3.
2023 Indiana Code › Title 23. Business and Other Associations › Article 15. Miscellaneous Provisions › Chapter 12. Use of Cooperative in Business Entity Name or Marketing Materials › 23-15-12-1. Exceptions

Sec. 1. This chapter does not apply to:
(1) an entity that is regulated by:
(A) the office of the comptroller of the currency;
(B) the Federal Deposit Insurance Corporation;
(C) the Board of Governors of the United States Federal Reserve System;
(D) the Indiana department of financial institutions; or
(E) the National Credit Union Administration;
(2) an entity that is owned or controlled by a state chartered credit union or a federally chartered credit union;
(3) a corporation formed under IC 8-1-13;
(4) a cooperative corporation formed under IC 8-1-17;
(5) an association organized under IC 15-12-1;
(6) a mutual insurance company formed under IC 27 or the laws of another state;
(7) any state or federally organized financial institution that is mutually owned; or
(8) a nonprofit corporation organized as a mutual benefit corporation formed under IC 23-17.
As added by P.L.97-2017, SEC.3.