The provisions of this chapter do not apply to any of the following: (1) Nonprofit cemeteries which are owned or operated by any recognized religious denomination which qualifies for an exemption from real estate taxation under RCW 84.36.020 on any of its churches or the ground upon which any of its churches are or will be built; or (2) Any cemetery controlled and operated by a coroner, county, city, town, or cemetery district.
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