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A. The municipality may terminate the owner’s right to use of unoccupied lot or lots in the municipal cemetery when there has been a six-month failure to pay the costs of maintenance provided by the municipality in the following manner:

1. The governing body shall fix a time and place of hearing before the governing body at which the owner shall be given the opportunity to present good cause as to why his right to further use of the lot or lots involved shall not be terminated and as to why the ownership of the lot or portions of lot shall not revert back to the municipality for resale by it.

2. A notice of the time, place, and purpose of the hearing to forfeit the owner’s interest in the lot or parts of the lot shall be given by personal delivery of a written notice of the time, place and purpose of the meeting of the governing body or by mailing a copy of the notice to the last-known address of the owner or owners.

3. In the absence of an ability to make personal delivery of the written notice to the owner or owners, a notice of the hearing to forfeit rights to such lot or portions of lot shall be published at least once in a newspaper having general circulation in the county. The publication shall be made at least three weeks prior to the date of the hearing.

4. If the owner is known to be deceased, then mailing of notice or delivery of notice shall be made to the last-known addresses of any known heirs.

5. Copies of the notice shall also be posted in a conspicuous place in the offices of the municipality.

6. At the time and place set for the hearing before the governing body, the governing body shall give the owner or owners an opportunity to be heard, a right to present witnesses, and to submit evidence showing cause why the lot or portions of the lot shall not be forfeited to the municipality.

B. After due consideration of all the facts presented at such hearing, the governing body may order, if it finds that there has been a failure to make payment of such costs or if no satisfactory arrangement has been proferred for making the immediate payment of such costs, that the lot or portions of lot shall revert to the municipality for resale and that all of the rights and privileges of the owner in the lot or lots are terminated.

C. Thereafter, the municipality may make sale of the lots in the same manner as it makes sales of all other lots within the cemetery. (Code 1975 § 8-283)