The ownership of or right or interest in any unoccupied cemetery lot in any cemetery located in any city or in any town in the Counties of Scott and Wythe, or in any town in any county having the urban county executive form of government, which cemetery is under the ownership and charge of such city or town, or any corporation, association, or trustees, shall, upon abandonment, revert to such city, town, corporation, association, or trustees having ownership and charge of the cemetery containing any such lot. The continued failure to maintain or care for an unoccupied cemetery lot for a period of at least 30 years shall establish a rebuttable presumption that such lot has been abandoned.
Va. Code § 57-39.2