Polk Memory Gardens is a perpetual care cemetery and is located between the cities of Cedartown and Rockmart. The sale includes the facility and the ongoing business. The property spans almost 24 acres with 13 acres developed and 11 acres undeveloped for future expansion. Interment spaces, mausoleums and niches are available. The business also sells vaults and markers. The facility is conveniently located on Hwy 278.