A privately-owned cemetery wants to expand onto land it owns adjacent to its current site. They have presented a plat to our County Clerk, but they have not received approval from either the city or the county. My understanding of cemeteries is that they are simply a subdivision with very small tracts and very specific deed restrictions (i.e., "Tracts may only be used for interment of human remains.") My hunch is they are trying to avoid the associated costs. They have not provided, and I have not found, any authority to specifically exempt them from the platting requirements.

Does your county require cemeteries to comply with your subdivision regulations by obtaining formal plat approval prior to filing a plat with the County Clerk? If not, why?