Is this a privately owned cemetery? Your question is a bit unclear, but the relevant tax code regarding the tax status of cemeteries can be found here:
§ 7-201. Cemeteries and mausoleum companies
(a) Property owned by individuals or religious groups. -- Except as otherwise provided in subsection (b) of this section, property owned by an individual or a religious group is not subject to property tax if the property is actually used exclusively to bury dead individuals.
(b) Property owned by cemetery or mausoleum. -- Property owned by a cemetery or mausoleum company is not subject to property tax, if:
(1) the property is actually used exclusively to bury dead individuals; and
(2) the cemetery or mausoleum company:
(i) is not organized for profit; and
(ii) uses its funds only to maintain or improve the property.