1. (a) If:

   1. (1) any number of persons have:

      1. (A) acted together as an association or corporation;
      2. (B) acquired, as an association or corporation, land for cemetery purposes;
      3. (C) sold and granted to persons the right to bury the dead in lots located on the land; and
      4. (D) actually managed and controlled the land as a cemetery for at least thirty (30) years; but

   2. (2) the organization that the persons attempted to establish as a corporation or cemetery association is defective and incomplete because of a failure to comply with the formalities required by law in force at some time since the original parties first assumed to act as an association or corporation;

      the owners of the right to bury the dead on lots in the cemetery and those who may acquire the right become and continue to be a cemetery association or corporation from March 14, 1913.

2. (b) The owners of the right to bury the dead on lots in a cemetery referred to in subsection (a) have all the rights and powers of a cemetery association or corporation organized under this article, IC 23-1 , or IC 23-17 .

As added by P.L.52-1997, SEC.34. Amended by P.L.2-2002, SEC.74; P.L.163-2006, SEC.2.