There are several OAGs that touch upon topics that pertain to cemeteries that are posted online on the Attorney General's website going back to the early 1950s - and No. 2978 - 1953 is the one I go back and re-read the most often.
OAG's are Ohio Attorney General Opinions.
No, OAGs are not actual laws in the State of Ohio. However, these Opinion statements are published resources that are referenced for legal cases. They are important because these Opinions are usually given "careful consideration" by the courts as stated in the FAQs.:
"What is the significance of an Attorney General opinion?"
"Attorney General opinions provide valuable advice to public officials and are useful in guiding the actions of those officials. Although Attorney General opinions are not binding on the courts, courts usually give formal opinions careful consideration."
Indeed, careful consideration should be given to this No. 2978 from 1953 because it appears to have withstood the test of time; for almost 68 years. It should be re-visited, though, and updated to provide stronger protections for abandoned cemeteries.
I have not read where it has been over-ruled.