Indiana Code § 23-14-76-2

"Cemetery association" defined
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Sec. 2. (a) As used in this chapter, "cemetery association" means any cemetery association, cemetery corporation, or cemetery organization that: (1) was established under this article before July 1, 1997; and (2) has not been reorganized under IC 23-1 or IC 23-17 before January 1, 1998.       (b) The term does not include a cemetery that is owned or operated by a recognized church, religious society, or denomination.       (c) The term includes the Union Chapel Cemetery Association ( IC 23-14-71 ).

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