(a) Authority.--A borough may purchase plots of ground in a cemetery or burial ground within its limits for the interment of deceased members of the armed forces who:
(1) die within the borough or have a legal residence within the borough at the time of death; and
(2) are entitled to be buried by the county under the provisions of existing law.
(b) Cost.--Plots purchased under this section shall be paid for out of the borough treasury.