When a private cemetery is proposed to be established on a property of less than 3 acres, a Special Use Permit will be required. This manual is intended to assist regulated licensed cemeteries to comply with the North.In North Carolina, a grave on a piece of land is legally a cemetery and cannot be sold. Customer: In NC, residential land that has a cemetery easement in the deed. What are the restrictions? To help fill in knowledge gaps and help protect historic North Carolina cemeteries, please consider completing an NC Citizen Cemetery Form. Nothing may be brought into or removed from the cemetery without permit from the superintendent. City will not purchase a license which contains fewer than two unused graves in the lot. The North Carolina Cemetery Commission may issue temporary rules in the circumstances described in G.S.. 150B13.