WILLIAM B. BROWN, J.
The sole issue is whether R. C. 1721.03 applies to a cemetery owned and operated by an individual.
R. C. 1721.03 provides, in pertinent part:
"Land shall not be appropriated, nor shall a cemetery be located, by an association incorporated for cemetery purposes or by a benevolent or religious society, within one hundred yards of a dwelling house, unless the owner of such dwelling house gives his consent, or unless the entire tract...
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