(1) Territory within a cemetery district may be withdrawn from the district in the same manner provided by law for withdrawal of territory from water-sewer districts, as provided by chapter 57.28 RCW, except as provided otherwise in subsections (2) and (3) of this section.

(2) If a territory has qualified voters residing within it, then the territory may not be withdrawn from the cemetery district unless a special election is held and a majority of votes cast by qualified voters residing within the district approve the withdrawal. Agreement between the district board of commissioners and the county legislative authority on the findings of fact under RCW 57.28.080 does not preclude an election under this subsection.

(3) If a territory has no qualified voters residing within it, then no special election is required as applied to procedures for withdrawal of territory under this section. However, if withdrawal of such territory is commenced by the district board of commissioners as provided under RCW 57.28.035, then the territory may not be withdrawn from the cemetery district unless written approval is attained from the owners, according to the records of the county auditor or auditors, of not less than sixty percent of the area of land included in the resolution for withdrawal. The written approval must be attained within sixty days from the date of the final hearing of any county legislative authority on the resolution for withdrawal. Agreement between the district board of commissioners and the county legislative authority on the findings of fact under RCW 57.28.080 does not preclude the written approval requirement under this subsection.