IC 23-14-48.5
    Chapter 48.5. Consumer Protection Fund for CemeteryMaintenance

IC 23-14-48.5-1
Application
    Sec. 1. (a) Except as provided in subsection (b), this chapter doesnot apply to:
        (1) a cemetery owned by a municipal corporation or othergovernmental 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 bya nonprofit mutual association in existence on June 14,1939; and
            (C) in which burials took place before June 14, 1939.
    (b) This chapter applies to the whole of a cemetery described insubsection (a)(3) if, directly or indirectly:
        (1) any structure is constructed above or below ground in thecemetery and interment rights in the structure are offered forsale 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.

IC 23-14-48.5-2
"Board"
    Sec. 2. As used in this chapter, "board" means the state board offuneral and cemetery service established by IC 25-15-9-1.
As added by P.L.65-2007, SEC.3.

IC 23-14-48.5-3
"Fund"
    Sec. 3. As used in this chapter, "fund" refers to the consumerprotection fund for cemetery maintenance established by section 4 ofthis chapter.
As added by P.L.65-2007, SEC.3.

IC 23-14-48.5-4
Consumer protection fund for cemetery maintenance;establishment; funding; continuously appropriated
    Sec. 4. (a) The consumer protection fund for cemeterymaintenance is established. The board shall administer the fund andshall deposit contributions remitted under section 5 of this chapter inthe fund.
    (b) The expenses of administering the fund shall be paid frommoney in the fund.    (c) The money in the fund and the interest accruing to the fundremain in the fund and do not revert to the state general fund.
    (d) Money in the fund is continuously appropriated for thepurposes of this chapter.
As added by P.L.65-2007, SEC.3.

IC 23-14-48.5-5
Duties of cemetery owner; payment
    Sec. 5. (a) The owner of a cemetery shall contribute the followingto the fund:
        (1) In the case of a cemetery for earth burials, an amount equalto one percent (1%) of the sale price of each burial plot sold ortransferred.
        (2) In the case of a community or public mausoleum or acommunity or public garden crypt, an amount equal to onepercent (1%) of the sale price of each sale of entombment orinurnment rights.
        (3) In the case of a community columbarium, an amount equalto two dollars ($2) per niche sold or transferred.
The owner shall remit the contributions required under thissubsection to the board for deposit in the fund.
    (b) In the case of a payment to a cemetery owner of part of thesale price for a burial plot, entombment or inurnment rights, or aniche, the cemetery owner shall pay to the fund an amountproportional to the amount required by subsection (a)(1) through(a)(3). In the case of a nonmonetary transfer in the sale of a burialplot, entombment or inurnment rights, or a niche, the cemetery ownershall pay to the fund the cash equivalent of the amount that would berequired by subsection (a)(1) through (a)(3) if the sale were for cash.The payment by the cemetery owner under this section must be incash and shall be remitted to the board:
        (1) not later than March 1 of each year for payments receivedin the preceding calendar year; or
        (2) not later than March 1 of each year for nonmonetarytransfers in the preceding calendar year.
    (c) Payments are required under this section only on the originalsale or transfer and are not required for any subsequent resale ortransfer of the same plot, rights, or niche.
As added by P.L.65-2007, SEC.3.

IC 23-14-48.5-6
Use of money in fund
    Sec. 6. Money in the fund may be used to provide cemeterymaintenance when the board finds that:
        (1) the owner of a cemetery is unable to maintain the cemetery;
        (2) money in the perpetual care fund of the cemetery isdepleted, subject to a dispute that prevents distribution of themoney, or otherwise unavailable for the purposes of theperpetual care fund; and
        (3) interested persons are unable to take over the management,

care, and general supervision of the cemetery underIC 23-14-48-10.
As added by P.L.65-2007, SEC.3.

IC 23-14-48.5-7
Filing verified complaint for maintenance assistance; investigation;contracting for maintenance; recovering funds; annual review
    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 a verifiedcomplaint with the board.
    (b) The board shall investigate each verified complaint. Withinthirty (30) days after a verified complaint is filed, the board shallcomplete its investigation and issue findings of fact. If the boardmakes the findings required under section 6 of this chapterconcerning a cemetery, the board may enter into a contract with anysuitable person to provide maintenance at the cemetery until aresponsible person is able to provide care and maintenance for thecemetery.
    (c) If the cost of maintaining a cemetery is paid from the fund, thefund is entitled to recover the amount paid from the owner of thecemetery, and the board shall ask the attorney general to take allreasonable steps to collect that amount from the cemetery owner.Any amount collected from a cemetery owner under this subsectionshall be deposited in the fund.
    (d) The board shall annually review the status of the fund. If theboard determines during its annual review that the fund balanceequals or exceeds two hundred fifty thousand dollars ($250,000), theboard shall suspend the requirement to make payments to the fundunder section 5 of this chapter until after the next annual review inwhich the board determines that the fund balance is less that twohundred fifty thousand dollars ($250,000).
As added by P.L.65-2007, SEC.3.