(a) An incorporated cemetery association or society, whether chartered by special act of the General Assembly or organized under articles of association, may merge with another incorporated association or society in the same town, thereby forming a new corporation under such name as may be designated in the articles of association hereinafter referred to.

(b) Such merger shall be made by vote of a majority of the trustees or directors of each corporation. When so made, certified copies of the proceedings shall be forwarded to the Secretary of State.

(c) The trustees of each such corporation may authorize the secretary thereof to sign the name of such corporation to the articles of association of the new corporation, and authorize one or more other persons to sign such articles of association. Such articles shall be filed with the Secretary of State. The articles shall set forth the name of the new corporation and they shall conform generally to the provisions of 11B V.S.A. chapter 1. When such articles are filed and recorded by the Secretary of State, all right, title, and interest in all property owned by each, and in trust funds held by each, shall vest in such new corporation, and the corporate functions of each of the corporations so merged shall cease after such new corporation has completed its organization.