Illinois Code § 765 ILCS 815/1

That cemetery associations incorporated by the
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laws of this state, and owning land in any cemetery located in any county
of less than one hundred thousand inhabitants, shall have power to sell
such lands so owned by said association and not suitable or required for
burial purposes, and in which no person shall have been buried: Provided,
That the trustees or other officers having control of such cemetery, shall
first call a meeting of the lot owners in such cemetery, at which a vote
shall be taken in regard to such sale, and if a majority of the votes so
cast shall be in favor of such sales, the trustees or other officers having
control of such cemetery shall have power to sell such lands, as
hereinafter provided.

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