General Overview of Indiana Cemetery Law

Rules pertaining to cemetery associations in Indiana can primarily be found in the Indiana Code. In this post we will discuss some annual submission requirements that pertain to cemeteries under the Indiana Code.

Some of the specific rules and regulations for cemeteries in Indiana can be found under Indiana Code section 23-14-46 et seq. Generally, per Indiana Code, the owner of a cemetery may make and enforce rules and regulations for the use, control, management, restriction, and protection of all parts and subdivisions of the cemetery, so long as such rules do not conflict with applicable subsections of the Indiana Code.

To own or maintain a cemetery there are three annual submission requirements that typically must be followed. Under Indiana Code section 30-2-13-31 (which generally applies if a cemetery is selling prepaid services or merchandise) a cemetery must file an annual report with the state board of funeral and cemetery service (the “Board”) that provides (among other things): (a) the name and location of each cemetery; (b) the name and business address of the owner of the cemetery (or the names and business addresses of the resident agent and chief officer if the owner is not a natural person); (c) the amount of funds received by the owner of the cemetery during the previous fiscal year that are subject to trust requirements; (d) the amount of money or identity of other property received subject to trust requirements; and (e) additional information as set out by statute relating to any holder of a certificate of authority.

The second submission requirement pertains to statutory contributions to the consumer protection fund for cemetery maintenance (the “Fund”). Under this section, the owner of a cemetery must contribute a varying among to the Fund depending on the type of final resting place that is sold (i.e., a plot for earth burials, an entombment in a community or public mausoleum, or a niche in a community columbarium). The owner of the cemetery must send the contributions required under the section to the Board for deposit in the Fund.

The last submission discussed in this post is a report for the cemetery’s perpetual care fund. This report must include a properly itemized listing of the securities in which applicable funds are invested.  This report must also be available to any owner or holder of a burial right in the cemetery at the usual place at which regular business of the cemetery is transacted. The owner of a cemetery is required to maintain these reports for the greater of ten years or three years after the owner transfers the cemetery.

If you have any questions or want assistance with understanding Indiana cemetery law, please reach out to one of our attorneys at McNeelyLaw LLP by calling (317) 825-5110.

This McNeelyLaw LLP publication should not be construed as legal advice or legal opinion of any specific facts or circumstances. The contents are intended for general informational purposes only, and you are urged to consult your own lawyer on any specific legal questions you may have concerning your situation.