Ind. Code ch. 23-14-48.5

in effect

Ind. Code § 23-14-48.5-1 Application

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.

Ind. Code § 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.

Ind. Code § 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.

Ind. Code § 23-14-48.5-4 Consumer 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.

Ind. Code § 23-14-48.5-5 Duties 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.

Ind. Code § 23-14-48.5-6 Use 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.

Ind. Code § 23-14-48.5-7 Application 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.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/23Fetched: 10/17/2026