Indiana Code Title 23. Business and Other Associations § 23-14-66-1

(A) a cemetery lies within one-half ( 1/2 ) mile of the corporate limits of the city or town;

(B) the cemetery is in need of additional care and maintenance;

(C) at least twenty-five percent (25%) of the burial lots in the cemetery are owned, maintained, and cared for, in whole or in part, by freeholders in the city or town;  and

(D) it would be in the best interests of the city or town for the city or town to provide additional care and maintenance for the cemetery;