Section 23-14-68-1 - Application of chapter(a) Except as provided in subsections (b) and (d), this chapter applies to each cemetery that:(1) is without funds for maintenance;(2) was in existence on February 28, 1939; and(3) is operated by a nonprofit organization or is not managed by any viable organization.(b) Section 4.5 of this chapter applies to a cemetery that is operated by a nonprofit organization.(c) Except for a cemetery for which a township assumes responsibility under subsection (d), this chapter does not apply to a cemetery located on land on which property taxes are assessed and paid under IC 6-1.1-4.(d) A township may assume responsibility for the maintenance of a cemetery under IC 23-14-78.Amended by P.L. 102-2020,SEC. 2, eff. 7/1/2020.Amended by P.L. 14-2018,SEC. 8, eff. 7/1/2018.As added by P.L. 52-1997, SEC.42.