2009 California Health and Safety Code - Section 8500-8501 :: Article 1. Acquisition Of Property

8500.  Cemetery authorities may take by purchase, donation or
devise, property consisting of lands, mausoleums, crematories, and
columbariums, or other property within which the interment of the
dead may be authorized by law.

8501.  Any cemetery authority which is described in Section 23701c
of the Revenue and Taxation Code or is a corporation sole may acquire
by eminent domain any property necessary to enlarge and add to an
existing cemetery for the burial of the dead and the grounds thereof.