(a) Real property set apart for burial purposes shall be exempted from taxation unless
it is owned and held for purposes of (i) sale or rental or (ii) sale of burial rights
therein. No application is required under G.S. 105-282.1 for property exempt under this subsection. A county cannot deny the exemption provided under this subsection to a taxpayer
that lacks a survey or plat detailing the exempt property.
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