WELTNER, Justice.
Melwood, Inc. owns a tract of land in DeKalb County. One distinct parcel of this land is a cemetery. The other distinct parcel is undeveloped land which never has been subdivided for burial plots. No part of the second parcel has been sold or offered for sale as a cemetery lot, and no burial has taken place on the second parcel. Each parcel has separate means of ingress and egress.
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