Supreme Court of Georgia November 27, 1985, 42678 (Melwood, Inc. v. DeKalb County)

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.