The ownership or right in or to an unoccupied cemetery lot, part of a lot, lots, or parts of lots, in the city cemetery shall, upon abandonment, revert to the city. The continued failure to maintain or pay for the permanent care for a cemetery lot, part of a lot, lots, or parts of lots, in the city cemetery for a period of ten years shall create and establish a presumption that the same has been abandoned.
Abandonment shall not be deemed complete unless, after such ten year period, there shall have been given by the city to the recorded owner, or if the owner be deceased or whereabouts unknown, to the heirs of such deceased person, notice declaring the lot, part of a lot, lots, or parts of lots to be abandoned. The notice may be served personally upon the owner or heirs or may be served by the mailing of the notice by registered or certified mail to the owner or heirs, as the case may be, to their last known address. In the event that the address of neither the owner nor the owner's heirs can be established, then notice of such abandonment shall be given by publishing the same one time in a legal newspaper published in and of general circulation in the county.
If, within one year from the time of serving or publishing such notice, the record owner or heirs shall give notice in writing to the city that in fact there has been no such abandonment, then a presumption of abandonment shall no longer exist. In case abandonment has been complete as hereinbefore provided, the city may sell and convey title to any such abandoned lot, part of a lot, lots, or parts of lots. Any funds realized from the sale of such lot, part of a lot, lots, or parts of lots, shall be handled as provided by this chapter, and shall be accounted for accordingly.