(a) Judicial action.—

1. (1) Upon the petition of an incorporated cemetery company and the owners of a majority of the taxable real estate in the borough, the court of common pleas may authorize the transfer of a cemetery to the borough where the cemetery is located or is adjacent to the borough.
2. (2) A copy of the court order under paragraph (1) shall be filed with the recorder of deeds.

(c) Effect.— Upon transfer, the following apply:

1. (1) The borough shall exercise the powers and privileges of the incorporated company.

2. (2) The borough may do all of the following:

   1. (i) Purchase up to 30 acres of land within or adjacent to the borough limits for the extension of the cemetery;

   2. (ii) Pay for the purchase under subparagraph (i) by:

      1. (A) sale of lots or otherwise; or
      2. (B) any means other than taxation.
   3. (iii) Lay out lots purchased and alter the original plot of the cemetery.
   4. (iv) Dispose of the grounds in the same manner as the incorporated company could have done.

(d) Deeds.—

1. (1) A deed for a lot, made by the borough, shall have the same validity as the deed of the incorporated cemetery company.

2. (2) The borough may make a deed to a person that, prior to transfer under this section:

   1. (i) purchased a lot; but
   2. (ii) did not receive a deed.