Sec. 1. (a) Except as provided in subsections (b) and (d), this chapter applies to each cemetery that:
(1) is without funds for maintenance;
(2) was in existence on February 28, 1939; and
(3) is operated by a nonprofit organization or is not managed by any viable organization.
(b) Section 4.5 of this chapter applies to a cemetery that is operated by a nonprofit organization.
(c) Except for a cemetery for which a township assumes responsibility under subsection (d), 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.
(d) A township may assume responsibility for the maintenance of a cemetery under IC 23-14-78.