Whenever any cemetery corporation, limited liability company, or association having a governing body has caused the removal of remains from all or any portion of its cemetery and has funds in its treasury which are not required for other purposes, it may set aside, invest, use, and apply from such unexpended funds such sum as, in the judgment of the governing body, it is necessary or expedient to provide for the perpetual or other care or improvement of any cemetery in which the disinterred remains may be reinterred. In lieu of itself investing, using or applying the funds for care or improvement, the cemetery corporation, limited liability company, or association may transfer the funds to any other corporation under such conditions and regulations as in the judgment of the governing body will ensure their application to the purposes of care or improvement. Before any such transfer of funds is made, the cemetery corporation, limited liability company, or association shall obtain an order authorizing the transfer from the district court of the county where the cemetery or portion from which the remains were removed is situated. The order must be obtained upon petition of the cemetery corporation, limited liability company, or association, after such notice by publication as the court may direct, and any member or former plot owner may support or oppose the granting of the order by affidavit or otherwise. Before making the order, proof must be made to the satisfaction of the court that notice has been given and that it is for the best interest of the cemetery corporation, limited liability company, or association that the transfer be made.