Indiana § 23-14-48-10 - Formation of association for management, care, and supervision of cemetery

§ 23-14-48-10. Formation of association for management, care, and supervision of cemetery

Sec. 10. (a) This section applies to a corporation that:

(1) is organized under Indiana law for the purpose of establishing and maintaining a cemetery; or

(2) is organized for another purpose but has established and maintains a cemetery.

(b) If:

(1) a corporation described in subsection (a) has not provided a general perpetual care fund after having sold all of the lots in a cemetery; and

(2) at least twenty-five (25) owners of lots in the cemetery or next of kin of owners of lots in the cemetery:

(A) form an association for the purpose of taking over the management, care, and general supervision of the cemetery; and

(B) sign and submit to the corporation a petition seeking authority for the management, care, and general supervision of the cemetery;

the corporation shall turn over to the association the complete authority for the management, care, and supervision of the cemetery.

(c) An association to which subsection (b) applies shall assume all responsibility and liability for the proper care and management of the cemetery, subject to the following:

(1) If a cemetery has been under the control of a certain religious denomination, sect, or creed that has observed certain religious customs or rules with reference to the burying of the dead in the cemetery, the association shall observe those religious customs or rules.

(2) The transfer of authority under this section does not affect the reversion of the title to the lands occupied by the cemetery if the land ever ceases to be used as a cemetery or burial place for the dead.

As added by P.L.52-1997, SEC.22.

IC 23-14-48.5Chapter 48.5. Consumer Protection Fund for Cemetery Maintenance

23-14-48.5-1Application 23-14-48.5-2"Board" 23-14-48.5-3"Fund" 23-14-48.5-4Consumer protection fund for cemetery maintenance; establishment; funding; continuously appropriated 23-14-48.5-5Duties of cemetery owner; payment 23-14-48.5-6Use of money in fund 23-14-48.5-7Application for funds; maximum withdrawal; recovery; suspension of payments to fund

IC 23-14-48.5-1Application Sec. 1. (a) Except as provided in subsection (b), this chapter does not apply to:

(1) a cemetery owned by a municipal corporation or other governmental unit;

(2) a religious cemetery; or

(3) a cemetery that is ten (10) acres or less in size.

(b) This chapter applies to the whole of a cemetery described in subsection (a)(3) if, directly or indirectly:

(1) any structure is constructed above or below ground in the cemetery and interment rights in the structure are offered for sale to the general public; or

(2) the acquisition of:

(A) additional land; or

(B) an interest in additional land;

causes the cemetery to exceed ten (10) acres in size.

As added by P.L.65-2007, SEC.3. Amended by P.L.14-2018, SEC.5.

IC 23-14-48.5-2"Board" Sec. 2. As used in this chapter, "board" means the state board of funeral and cemetery service established by IC 25-15-9-1.

As added by P.L.65-2007, SEC.3.

IC 23-14-48.5-3"Fund" Sec. 3. As used in this chapter, "fund" refers to the consumer protection fund for cemetery maintenance established by section 4 of this chapter.

As added by P.L.65-2007, SEC.3.

IC 23-14-48.5-4Consumer protection fund for cemetery maintenance; establishment; funding; continuously appropriated Sec. 4. (a) The consumer protection fund for cemetery maintenance is established. The board shall administer the fund and shall deposit contributions remitted under section 5 of this chapter in the fund.

(b) The expenses of administering the fund shall be paid from money in the fund.

(c) The money in the fund and the interest accruing to the fund remain in the fund and do not revert to the state general fund.

(d) Money in the fund is continuously appropriated for the purposes of this chapter.

As added by P.L.65-2007, SEC.3.

IC 23-14-48.5-5Duties of cemetery owner; payment Sec. 5. (a) The owner of a cemetery shall contribute the following to the fund:

(1) In the case of a cemetery for earth burials, an amount equal to one percent (1%) of the sale price of each burial plot sold or transferred.

(2) In the case of a community or public mausoleum or a community or public garden crypt, an amount equal to one percent (1%) of the sale price of each sale of entombment or inurnment rights.

(3) In the case of a community columbarium, an amount equal to two dollars ($2) per niche sold or transferred.

The owner shall remit the contributions required under this subsection to the board for deposit in the fund.

(b) In the case of a payment to a cemetery owner of part of the sale price for a burial plot, entombment or inurnment rights, or a niche, the cemetery owner shall pay to the fund an amount proportional to the amount required by subsection (a)(1) through (a)(3). In the case of a nonmonetary transfer in the sale of a burial plot, entombment or inurnment rights, or a niche, the cemetery owner shall pay to the fund the cash equivalent of the amount that would be required by subsection (a)(1) through (a)(3) if the sale were for cash. The payment by the cemetery owner under this section must be in cash and shall be remitted to the board:

(1) not later than March 1 of each year for payments received in the preceding calendar year; or

(2) not later than March 1 of each year for nonmonetary transfers in the preceding calendar year.

(c) Payments are required under this section only on the original sale or transfer and are not required for any subsequent resale or transfer of the same plot, rights, or niche.

As added by P.L.65-2007, SEC.3.

IC 23-14-48.5-6Use of money in fund Sec. 6. Money in the fund may be used to provide cemetery maintenance when the board finds:

(1) that:

(A) the owner of a cemetery is unable to maintain the cemetery;

(B) money in the perpetual care fund of the cemetery is depleted, subject to a dispute that prevents distribution of the money, or otherwise unavailable for the purposes of the perpetual care fund; and

(C) interested persons are unable to take over the management, care, and general supervision of the cemetery under IC 23-14-48-10; or

(2) that the appreciation and income of the principal of a cemetery's perpetual care fund that are available under IC 23-14-48-2 are not sufficient to meet the cemetery's immediate maintenance needs (as defined in IC 23-14-48-1.5).

As added by P.L.65-2007, SEC.3. Amended by P.L.14-2018, SEC.6.

IC 23-14-48.5-7Application for funds; maximum withdrawal; recovery; suspension of payments to fund Sec. 7. (a) The:

(1) owner of a cemetery; or

(2) if the owner of a cemetery is unable to be determined:

(A) the owner of a lot in the cemetery;

(B) the next of kin of an owner of a lot in the cemetery; or

(C) another interested person;

may request maintenance assistance from the fund by filing with the board an application on a form provided by the board requesting funds for emergency maintenance.

(b) The board may hold a hearing concerning an application if the board considers it necessary and shall, within a reasonable time, make a determination concerning each application. The board may authorize the withdrawal from the fund of an amount sufficient to provide emergency maintenance for the cemetery to which the application relates, but not more than fifty thousand dollars ($50,000).

(c) If the cost of maintaining a cemetery is paid from the fund, the fund is entitled to recover the amount paid from the owner of the cemetery, and the board shall ask the attorney general to take all reasonable steps to collect that amount from the cemetery owner. Any amount collected from a cemetery owner under this subsection shall be deposited in the fund.

(d) The board shall annually review the status of the fund. If the board determines during its annual review that the fund balance equals or exceeds five hundred thousand dollars ($500,000), the board shall suspend the requirement to make payments to the fund under section 5 of this chapter until after the next annual review in which the board determines that the fund balance is less than five hundred thousand dollars ($500,000).

As added by P.L.65-2007, SEC.3. Amended by P.L.14-2018, SEC.7.

IC 23-14-49Chapter 49. Cemetery Escrow or Trust Accounts

23-14-49-1Application of chapter; placement of certain proceeds 23-14-49-2Powers of owner 23-14-49-3Violation of chapter; Class A misdemeanor