(a) A municipality that owns or operates a cemetery or has control of cemetery property may act as a permanent trustee for the perpetual maintenance of the lots and graves in the cemetery.
(b) To act as a trustee, a majority of the municipality’s governing body must adopt an ordinance or resolution stating the municipality’s willingness and intention to act as a trustee. When the ordinance or resolution is adopted and the trust is accepted, the trust is perpetual.