The board of county commissioners may, without fee or charge, transfer and convey any land owned by the county, which at the time of conveyance is being used for cemetery purposes, or is situated adjacent to a tract of land being used for cemetery purposes, to any cemetery association, previously existing or formed for the purpose of taking such lands, said conveyance to be made and land to be used exclusively for purposes of human burial.
Laws 1969, c. 213, § 1.