Indiana Code § 23-14-48.5-1

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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.

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