Ind. Code ch. 23-14-68

in effect

Ind. Code § 23-14-68-1 Application of chapter

Sec. 1. (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. As added by P.L.52-1997, SEC.42. Amended by P.L.14-2018, SEC.8; P.L.102-2020, SEC.2.

Ind. Code § 23-14-68-2 Township trustee locating and maintaining cemeteries

Sec. 2. The trustee of each township shall locate and maintain all the cemeteries described in section 1(a) of this chapter that are within the township. However, a cemetery association claiming assistance under this chapter shall furnish a verified statement of assets and liabilities to the township trustee. As added by P.L.52-1997, SEC.42.

Ind. Code § 23-14-68-3 Maintenance of cemeteries

Sec. 3. For the purposes of this chapter, the maintenance of a cemetery includes the following: (1) Resetting and straightening all monuments. (2) Leveling and seeding the ground. (3) Constructing fences where there are none and repairing existing fences. (4) Destroying and cleaning up detrimental plants (as defined in IC 15-16-8-1), rampant weeds, and rank vegetation. (5) Mowing the lawn. As added by P.L.52-1997, SEC.42. Amended by P.L.2-2008, SEC.48; P.L.14-2018, SEC.9; P.L.162-2021, SEC.8.

Ind. Code § 23-14-68-4 Appropriations for maintenance and for financial assistance; cemetery tax

Sec. 4. (a) The township: (1) shall appropriate enough money to provide for the care, repair, and maintenance of each cemetery described in section 1(a) of this chapter that is located within the township; and (2) may appropriate enough money to provide for maintenance of a cemetery described in section 1(b) of this chapter to which the trustee of the township provides assistance under section 4.5 of this chapter. Funds shall be appropriated under this subsection in the same manner as other township appropriations. (b) The township may levy a township cemetery tax to create a fund for maintenance of cemeteries under this chapter. If a fund has not been provided for maintenance of cemeteries under this chapter, part of the township fund may be used. As added by P.L.52-1997, SEC.42. Amended by P.L.14-2018, SEC.10.

Ind. Code § 23-14-68-4.5 Trustee financial assistance to cemetery with insufficient funds

Sec. 4.5. (a) If the trustee of a township reasonably believes that: (1) the funds available to a cemetery that is located in the township and described in section 1(b) of this chapter from: (A) the perpetual care fund maintained by the owner of the cemetery under IC 23-14-48; and (B) any other source; are not sufficient to provide for the maintenance of the cemetery; and (2) providing financial assistance to the cemetery described in subdivision (1) will help to prevent the full responsibility for maintenance of the cemetery from falling on the township under: (A) sections 1(a) and 4(a)(1) of this chapter; (B) IC 23-14-64; or (C) another provision of this article; the trustee may provide financial assistance to the cemetery for the maintenance of the cemetery. (b) Financial assistance provided by a trustee to a cemetery under this section may be provided from: (1) the fund for maintenance of cemeteries created under section 4(b) of this chapter; or (2) money appropriated under section 4(a)(2) of this chapter. As added by P.L.14-2018, SEC.11.

Ind. Code § 23-14-68-5 Trustee's failure to perform duties

Sec. 5. A township trustee who fails to perform the trustee's duties under this chapter commits a Class C infraction. As added by P.L.52-1997, SEC.42.

Ind. Code § 23-14-68-6 Trustee's sale of cemetery plots

Sec. 6. (a) A township trustee who is maintaining a cemetery under section 2 of this chapter may sell plots (as defined in IC 23-14-33-25) within the cemetery that are not known to be owned by any plot owner (as defined in IC 23-14-33-26) for use in the interment, entombment, or inurnment of human remains. (b) Proceeds from the sale of a plot under subsection (a) shall be: (1) deposited in the fund for maintenance of cemeteries, if the township has established such a fund under section 4(b) of this chapter; or (2) deposited in the township fund of the township, if the township has not established a fund for maintenance of cemeteries. As added by P.L.24-2015, SEC.1.

Ind. Code § 23-14-68-7 Transfer of control and management to cemetery caretaker

Sec. 7. (a) A township trustee may appoint a cemetery caretaker to control and manage a cemetery to which this chapter applies. (b) If a cemetery caretaker is appointed under this section and the position becomes vacant, the township trustee shall appoint a new cemetery caretaker not later than ninety (90) days after the position becomes vacant. (c) A cemetery caretaker appointed under this section has the same powers and duties of a township trustee under this chapter. As added by P.L.113-2022, SEC.15.

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