Sec. 6. Money in the fund may be used to provide cemetery maintenance when the board finds:
(1) that:
(A) the owner of a cemetery is unable to maintain the cemetery;
(B) money in the perpetual care fund of the cemetery is depleted, subject to a dispute that prevents distribution of the money, or otherwise unavailable for the purposes of the perpetual care fund; and
(C) interested persons are unable to take over the management, care, and general supervision of the cemetery under IC 23-14-48-10; or
(2) that the appreciation and income of the principal of a cemetery's perpetual care fund that are available under IC 23-14-48-2 are not sufficient to meet the cemetery's immediate maintenance needs (as defined in IC 23-14-48-1.5).