(a) When public necessity requires that a burial ground be raised or portions thereof filled up with gravel or earth, and the town or association owning or managing the same cannot agree with the owner of such gravel or earth for its purchase, three or more owners of lots in such burial ground may apply in writing to the selectboard, setting forth such necessity. The selectboard shall thereupon proceed as in case of an application to them by three or more freeholders to lay out a highway. If in their opinion such necessity exists, they shall authorize, in writing, such town or association to take and remove such gravel or earth, use the same for the purposes aforesaid, and appraise the damage to the owner thereof.

(b) Before such town or association takes or removes gravel or earth, as provided in subsection (a) of this section, it shall pay or tender to the owner the amount of damages as appraised by the selectboard.