Any cemetery corporation shall also have power to acquire any real property other than real property specified in § 47-29-11, if such acquirement is by gift, by devise under a will, or by purchase at foreclosure sale of any such real property on which such corporation holds a lien. Any such real property heretofore so acquired by such corporation may continue to be owned and held by such corporation. Any such real property so acquired and outside the boundaries of other real estate acquired for cemetery purposes may be sold and conveyed by such corporation, the same as with reference to real property owned and held by other corporations.
SDCL 47-29-12