§ 35-8-101 — Survey and platting of cemetery grounds

Any person, firm, corporation or municipality desiring to
maintain a cemetery or to sell lots or parcels of land for
cemetery or burial purposes shall cause such land, or such
portion thereof as may, from time to time be or become necessary
for that purpose, to be surveyed into lots, blocks, streets,
avenues and walks, and platted; and the lots and blocks shall be
regularly numbered or designated and marked on such plat. The
plat of the ground so surveyed and platted, and the dedication
of the streets, avenues and walks as set forth therein, shall be
duly executed and acknowledged by the person, firm, corporation
or municipality owning such property in accord with the
requirements for the conveyances of real property and shall be
filed and recorded in the office of the county clerk of the
county in which the land so platted is situated; and when so
platted, filed and recorded the streets, avenues and walks as
therein dedicated to the public, shall be the property of the
county in which such cemetery is situated for the use and
benefit of the owners of lots and blocks therein.