Section 292. Transfer of burial grounds to cemetery corporation

Any town
  may convey and transfer its right, title  and  interest  in  any  burial
  grounds  within the limits of and belonging to the town, or belonging to
  the town and individual lot owners, to a cemetery corporation authorized
  to hold and maintain property within the  town  for  cemetery  purposes,
  organized  or to be organized under the membership corporations law. The
  deed of conveyance shall be executed by the supervisor, after  the  town
  board shall have authorized such conveyance.