corporation when formed. The owner of land, any part of which has been used for human burial and no cemetery corporation, including the same, has been formed, as is now provided by law, to which title can be made, may convey or devise any designated part or the whole of such land, together with roads and rights of way for the ingress and egress of the public and persons interested, to the Board of County Commissioners of the County in which such land is situated, in trust, for the use of the local community for cemetery purposes, and when any cemetery corporation has been formed for any such land so held in trust, the Board of County Commissioners shall, without charge or fee, convey the said land and such right of way and road, if any has been reserved, to such cemetery corporation.
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