1. (a) This chapter applies to each cemetery that:

   1. (1) is without funds for maintenance;
   2. (2) was in existence on February 28, 1939; and
   3. (3) is operated by a nonprofit organization or is not managed by any viable organization.
2. (b) 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 .

As added by P.L.52-1997, SEC.42.