18 V.S.A. § 5571: Location

A community mausoleum, as defined in section 5302 of this title, other than structures containing crypts erected or controlled by churches and religious societies and used only as a repository for the remains of the clergy or dignitaries of such churches or religious societies, and every columbarium or other structure intended to hold or contain the bodies or remains of the dead, the spaces, crypts, or niches of which are available to the public, shall be located only within the confines of an established cemetery, containing not less than five acres, and which shall have been in existence and operation for a period of at least five years immediately preceding the time of the erection thereof.