Section 256.5 Of Article 2. Procedure To Claim Exemptions From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 1. >> Article 2.

. The affidavit for the cemetery exemption shall show that:
  (a) The property is used or held exclusively for the burial or other permanent deposit of the human dead or for the care, maintenance or upkeep of such property or such dead, and
  (b) The property is not used or held for profit.