Indiana Code Title 23. Business and Other Associations § 23-14-65-21

Sec. 21. (a) A cemetery board may exercise the power of eminent domain:

for the purpose of acquiring additional cemetery lands.

(b) A cemetery board may pay damages to landowners for the lands and property taken or injuriously affected, proceeding in accordance with the statutes applying to municipalities when exercising the power of eminent domain.

(c) A cemetery board may bring suit in the name of the cemetery board in eminent domain proceedings and in other matters whenever the action is necessary to protect the interests of the cemetery board in its conduct and discharge of its duties or obligations, rights, and privileges.  A suit may be brought against the cemetery board in its own name.