Whenever the officers of a cemetery association incorporated under and controlled by the laws of this state find it necessary to extend the boundaries of such cemetery in order to provide for the burial of the dead, they shall first locate and describe clearly the location and extent of the adjoining land desired. They shall then seek to secure the same by offer of purchase. If, however, the owner or owners of such tract or tracts adjoining the cemetery already established shall refuse to sell the lands described for proper and just compensation and by exorbitant price shall make it impracticable for such officers to purchase the same, such officers may proceed to have the land located and described by them condemned as provided in the statutes and rules of court for condemnation of private property for public use.

Source: SDC 1939, § 11.1907.