Indiana Code Title 23. Business and Other Associations § 23-14-58-1

(1) is under the ownership or control of any church or religious society;

(2) is located within a city or town;

(3) may have been, for at least twenty (20) years, abandoned as a place of burial of the dead;  and

(4) has become, in the judgment of the members or governing body of the church or religious society, impracticable and undesirable to maintain due to the growth of the city or town in which it is located;