Cal. Health & Safety Code § 8123
(b) Any person, unincorporated association, cemetery corporation, or religious corporation, except a municipal corporation described in Section 8137, that owns or controls a cemetery where any veteran’s commemorative property has been placed that wishes to sell, trade, or transfer veteran’s commemorative property shall petition the superior court in the county in which the veteran’s commemorative property is located for permission to sell, trade, or transfer all or any part of the veteran’s commemorative property. The court may approve the sale, trade, or transfer of the veteran’s commemorative property under any of the following conditions:
(e) At the hearing held pursuant to subdivision (c), the following persons and entities, or their representatives, may be heard: