8 Pa.C.S. § 2800: Appropriations for burial ground maintenance.

A borough may appropriate annually, out of the general funds of the borough, a sum for the care, upkeep, maintenance and beautifying of:

(1) cemeteries and burial grounds lying wholly or partly within the boundary limits of the borough or in the territory immediately adjacent to the borough; and

(2) private roads in or leading to property under paragraph (1).