If a cemetery corporation organized under state law maintains a cemetery of more than 80 acres in a city in this state with a population of more than 50,000, the corporation shall file in the office of the county recorder of the county in which its cemetery is located a plat showing the area and location of the cemetery.
Minn. Stat. § 306.65
(7601-1) 1911 c 129 s 1; 1976 c 181 s 2; 1988 c 469 art 5 s 1