Sec. 4. (a) Before January 1, 1998, a cemetery association may elect to have the provisions of IC 23-1 or IC 23-17 apply permanently to the cemetery association, irrespective of whether the cemetery association has issued shares of stock. (b) A cemetery association electing to have IC 23-1 apply to the cemetery association may: (1) incorporate or reincorporate under IC 23-1 ; or (2) if the cemetery association is a corporation, comply with the following procedures: (A) The board of directors or trustees must adopt a resolution electing to have the provisions of IC 23-1 apply to the cemetery association. (B) The resolution must specify a date (before January 1, 1998) after which the provisions of IC 23-1 will apply to the cemetery association. (C) The resolution must be filed with the secretary of state before the date specified under clause (B). (c) A cemetery association electing to have IC 23-17 apply to the cemetery association may: (1) incorporate or reincorporate under IC 23-17 ; or (2) if the cemetery association is a corporation, accept the provisions of IC 23-17 by taking the actions set forth in IC 23-17-1-1 . IC 23-14-77 Chapter 77. Vaults Used to Encase Human Remains 23-14-77-1 Disclosure requirement 23-14-77-2 Class B infraction
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