OSM Page: http://wiki.openstreetmap.org/wiki/Tag:landuse%3Dcemetery
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see also comments in the cemetery_pnt and grave_pnt LINZ layers
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uploaded for Chathams 2010-04-29
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HB 22 Aug 2012: looks good to me.
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HB 30 Aug 2012: Approved for the mainland.
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ML discussion: https://groups.google.com/d/msg/nzopengis/-/4XrrP4Qpjj8J