The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Abandoned cemetery" means a burial ground of the human dead:
(a) For which the county assessor can find no record of an owner;
(b) Where the last known owner is deceased and lawful conveyance of the title has not been made; or
(c) In which the cemetery company, cemetery association, corporation, or other organization that formed for the purposes of burying the human dead:
(i) Has disbanded, has been administratively dissolved by the secretary of state, or has otherwise ceased to exist, and for which title has not been conveyed; or
(ii) No longer has a valid certificate of authority as determined by the funeral and cemetery board.
(2) "Cemetery" has the same meaning as provided in RCW 68.04.040
(3) "Historic grave" means a grave or graves that were placed outside a cemetery dedicated pursuant to this chapter and to chapter 68.24
RCW, prior to June 7, 1990, except Indian graves and burial cairns protected under chapter 27.44
(4) "Historical cemetery" means any burial site or grounds which contain within them human remains buried prior to November 11, 1889; except that (a) cemeteries holding a valid certificate of authority to operate granted under RCW 68.05.115
, (b) cemeteries owned or operated by any recognized religious denomination that 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, and (c) cemeteries controlled or operated by a coroner, county, city, town, or cemetery district shall not be considered historical cemeteries.