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.
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