At any time after entry of the decree adjudicating any unoccupied cemetery lot to be abandoned pursuant to § 57-39.5, the city, town, corporation, association, or trustees having ownership and charge of the cemetery containing any such lot may sell such lot in accordance with the rules and regulations of the cemetery then in force governing generally the sale of cemetery lots. Any proceeds derived from this sale shall first be used to defray the costs and expenses incurred in any abandonment proceedings. Unless otherwise directed by the court, the remaining balance shall be placed in a special fund, known as the “Perpetual Care Fund” of the cemetery, to be used by the cemetery solely for the future maintenance, care, and upkeep of the cemetery.