IC 23-14-72
    Chapter 72. Annexation of Unincorporated Cemetery

IC 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 forbiddenbefore May 31, 1917, by ordinance passed by a city in Indiana;or
        (2) that has been condemned for use for the interment of deadbodies by the action of:
            (A) the state department of health; or
            (B) a local board of health.
As added by P.L.52-1997, SEC.46.

IC 23-14-72-2
Extension of incorporated cemetery boundaries
    Sec. 2. If:
        (1) the grounds of a cemetery that is platted but notincorporated adjoin or are contiguous to the grounds of acemetery that is incorporated under Indiana law; and
        (2) a petition that:
            (A) seeks the incorporation of the grounds of theunincorporated cemetery into the incorporated cemetery; and
            (B) is signed by a majority of the owners of lots in theunincorporated cemetery;
        is filed with the board of trustees or board of directors of theassociation of the incorporated cemetery;
the association may extend the boundaries of the incorporatedcemetery to include the grounds of the unincorporated cemetery.
As added by P.L.52-1997, SEC.46.

IC 23-14-72-3
Levying assessments
    Sec. 3. After the grounds of an unincorporated cemetery arebrought into an incorporated cemetery under section 2 of thischapter, the association of the incorporated cemetery mayperiodically levy an assessment against each lot that was brought intothe incorporated cemetery to provide a fund with which to maintainand provide for the upkeep of the lots.
As added by P.L.52-1997, SEC.46.

IC 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 undersection 3 of this chapter within the time allowed by the bylawsof 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 unpaidassessment after following the procedure set forth in subsection (c).
    (c) The association of an incorporated cemetery may sell a lotunder this section if:
        (1) the association provides:
            (A) notice in a writing addressed individually to the ownerof the lot; or
            (B) if the address of the owner is unknown, notice bypublication once each week for a period of two (2) weeks ina newspaper of general circulation that is printed andpublished in the county in which the cemetery is located;
        stating that the lot may be sold unless the assessment is paidwithin thirty (30) days after the date of the writing deliveredunder clause (A) or the second publication under clause (B);and
        (2) the assessment is not paid within the period referred to insubdivision (1).
As added by P.L.52-1997, SEC.46.

IC 23-14-72-5
Collection of fixed amount for upkeep and maintenance
    Sec. 5. (a) An incorporated cemetery that extends its boundariesto include the grounds of an unincorporated cemetery under section2 of this chapter, instead of levying a periodic assessment against theowner of a lot under section 3 of this chapter, may collect a fixedamount from the owner in full satisfaction of all future assessmentsagainst the lot for the upkeep and maintenance.
    (b) A cemetery association that receives money from the ownersof lots under subsection (a) shall:
        (1) hold and invest the money as a fund for the upkeep andmaintenance of the lots; and
        (2) expend only the income earned from the investment of themoney under subdivision (1) in the care of the lots.
    (c) After a cemetery association receives money from the ownersof lots under subsection (a), the association shall keep and care forthe lots.
As added by P.L.52-1997, SEC.46.