A portion of a cemetery parcel improved with a single family residence was not “dedicated to burial of dead,” not used exclusively in the administration of the cemetery and therefore not exempt from real estate tax, an appellate court in Massachusetts has affirmed. West Beit Olan Cemetery Corporation purchased a large lot in Wayland, MA and dedicated it for cemetery purposes. Subsequent to the purchase of the lot, known as lot 1A, the corporation purchased an adjacent parcel from a private family for a purchase price of $410,000. The sellers agreed to accept $210,000 of the purchase price in the form of rent-free residence in a single family dwelling on lot 1A for seven years as part of a “...