7 Pa. Code § 136.4
The land is eligible if it is presently devoted to or being held for cemetery use and was devoted to such use for 3 years prior to the installation of water or sewer lines and up until the present time.
The provisions of this § 136.4 adopted December 11, 1981, effective December 12, 1981, 11 Pa.B. 4259.
This section cited in 7 Pa. Code § 136.2 (relating to general provisions).