In North Carolina, a grave on a piece of land is legally a cemetery and cannot be sold. The North Carolina Cemetery Act shall not apply to any cemetery broker selling less than five grave spaces per year.This manual is intended to assist regulated licensed cemeteries to comply with the North. The minimum parent parcel size required for a private cemetery is three (3) acres. The maximum size of the proposed cemetery site is one (1) acre. Yes in north Carolina a cemetery lot is a deeded and the deed is recorded in your county Register of Deeds. In North Carolina, there are few restrictions on scattering or storing cremated remains. Yes, Cemetery Plots Are Real Estate. First, it's important to point out that when you purchase a burial plot, you are not purchasing the land itself. Here is an excerpt from the Roanoke Cemetery Rules and Regulations.