Indiana Code § 23-14-63-1

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Sec. 1. This chapter applies whenever ten (10) or more heads of families: (1) who reside in: (A) a township; or (B) the immediate vicinity of a cemetery owned by a township; and (2) who own lots in and whose dead relatives are buried in a cemetery owned by the township; organize, either by themselves or with others, as a corporation for the burial of the dead and the maintenance of a cemetery.

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