Ind. Code § 23-14-65-25
(a) If the improvement and development of a cemetery will:
(3) be a suitable project and eligible for financing as a self-liquidating project by:
(4) result in no cost to the municipality;
the cemetery board that has or would have control and management of the cemetery may adopt a resolution expressing the determination of the board to proceed with the improvement and development of the cemetery.
As added by P.L.52-1997, SEC.39.