Cemeteries are subject to the following conditions:
(a) A cemetery shall consist of no less than five (5) acres of land.
(b) Accessory buildings, which includes but is not limited to mausoleums, crematoriums, columbariums, maintenance buildings and care tenders homes, shall be setback no less than three hundred (300) feet from all perimeter parcel lines.
(c) Grave sites shall be setback no less than fifty (50) feet from all perimeter parcel lines.
(d) All access shall be provided only from an existing or planned major thoroughfare or collector street.