The Township Trustee is responsible for the care of cemeteries under IC 23-1. The cemeteries in Spencer Township that meet this description include:
Whitcomb Cemetery
Smith Family Cemetery
The township trustee is not authorized to maintain cemeteries owned or controlled by cities or towns or by a cemetery association.
Whenever by a majority vote of the board of directors of any cemetery association existing in the State of Indiana under any Indiana Law prior to March 9, 1939, shall determine to convey to the township in which such cemetery is located the real estate belonging to the association, the township trustee may accept such conveyance. After the conveyance to the township, the cemetery shall be cared for and maintained by the township trustee as a public cemetery. All expenses incurred by the township trustee in administering the cemetery and performing the duties connected therewith shall be paid from the Township Fund. If the cemetery association has endowment funds, cash, securities, or other assets, they shall be paid over to the township trustee at the same time that the real estate owned by the association is conveyed to the township. The trustee may use them only: (a) To purchase additional land for the cemetery; (b) to make permanent improvements to the cemetery; or (c) for the upkeep and maintenance of the cemetery. IC 23-14-64