A County Water Supply Authority may acquire by purchase or eminent domain proceedings either the fee or such right, title, interest or easement in such lands, subsurface rights, air rights, mining rights, mineral rights, drilling rights and rights of way, water and water rights, either within or without the county or counties which organized the Authority as the Authority deems necessary in its water supply business, or for the protection of the purity, potability or commercial value of its water supply. Water and water rights shall not be acquired unless approval is obtained from the Water and Power Resources Board as provided by law. No property owned by the United States or by the Commonwealth of Pennsylvania shall be taken under the right of eminent domain, nor shall any property of any municipality or any body politic and corporate organized as an “Authority” under any law of the Commonwealth or any agency of any of them, nor any property of a public service company property used for burial purposes or places of public worship be taken under the power of eminent domain, except upon a determination of the court of common pleas of the county in which the property or place is located that the taking is necessary in storing water in connection with its water supply business. Property used for cemetery or burial purposes shall not be taken under the power of eminent domain unless the court shall establish, after public hearing had after public notice as ordered by the court, reasonable terms and conditions for protection of public health and sanitation, for the maintenance of records from headstones and for proper removal and reinterment of bodies buried in the burial grounds, all at the expense of the Authority.