1. (a) Except as provided in subsection (b), this chapter does not apply to:

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

   3. (3) a cemetery:

      1. (A) that is ten (10) acres or less in size;
      2. (B) that is owned and operated entirely and exclusively by a nonprofit mutual association in existence on June 14, 1939; and
      3. (C) in which burials have taken place before June 14, 1939.

2. (b) If a cemetery described in subsection (a)(3) directly or indirectly:

   1. (1) constructs or permits to be constructed any structure, above or below ground, and offers interment rights in the structure for sale to the general public; or

   2. (2) acquires:

      1. (A) additional land; or

      2. (B) an interest in additional land;

         causing the cemetery to exceed ten (10) acres in size;

         this chapter applies to the whole of the cemetery.

As added by P.L.52-1997, SEC.25.