"Religious cemetery" means a cemetery that is owned, operated, controlled, or managed by:

1. (1) any recognized church, religious society, association, or denomination; or

2. (2) any cemetery authority or corporation:

   1. (A) that administers; or

   2. (B) through which is administered;

      the temporalities of any recognized church, religious society, association, or denomination.

As added by P.L.52-1997, SEC.7.