N.Y. TWN Law § 291 — New York Code / Act TWN / Article 17 / Section 291
Burial grounds
Status: in_force

§ 291. Burial grounds. 1. The title to every lot or piece of land\nwhich shall have been used by the inhabitants of any town in this state\nas a cemetery or burial ground for the space of fourteen years shall be\ndeemed to be vested in such town, and shall be subject in the same\nmanner as other corporate property of towns, to the government and\ndirection of the town board. In any town the town board may adopt\nregulations for the proper care of any such cemetery and burial ground\nand regulating the burial of the dead therein. It shall be the duty of\nthe town board to remove the grass and weeds from any such cemetery or\nburial ground in any such town at least three times in each year, and to\nerect and maintain suitable fences around such cemetery or burial\nground. The town board of any town must also provide for the removal of\ngrass and weeds at least twice in each year from any cemetery or burial\nground, by whomsoever owned, in such town, where such control is not\nvested by other provisions of law in the town or in trustees or other\ncorporate body, and provide for the preservation, care and fencing of\nany such cemetery and the town board of any town must also provide for\nthe removal of grass and weeds from all cemeteries, other than private\nburial grounds, which are abandoned or not controlled by any existing\nboard or body and for the care of which there exists no special fund or\nendowment and such duties shall be performed under the supervision of\nthe town board, or a person whom the town board may designate; provided,\nhowever, that such duties shall not be exercised in respect to any\nprivate ground or particular lot or lots therein after the true owner or\nowners thereof file written objections thereto with the town clerk. The\ncost and expenses of any officer or person in performing any duties\nunder or pursuant to the provisions of this section shall be a town\ncharge, and the town board shall appropriate and provide annually the\nmoneys necessary for carrying out the provisions of this section, and\nmake the same available for the proper officer or persons by whom the\nmoneys are required to be expended. The town board may also receive and\nexecute any trust for the care of any cemetery which the town is\nrequired to care for pursuant to the provisions of this section and to\nreceive and execute any trust for the care of lots in any such cemetery.\n  2. Burial grounds and cemeteries of which the title is vested in or\nthe care or control is charged upon any town, by virtue of this section,\nshall not be taxed or assessed for any local improvement or other\npurpose whatsoever by any village, and no action shall be maintained\nagainst any town to recover the cost of any local improvement or\nmunicipal charge, based on town ownership or care of such burial\ngrounds, the provisions of any special, local or general statute\nwhatsoever to the contrary notwithstanding.\n  3. Upon the adoption of a resolution therefor, the town board may\nconstruct and maintain permanent improvements in any one or more of the\nclasses of cemeteries described herein and may acquire, by purchase or\ncondemnation, additional lands for cemetery or burial ground purposes,\nwhenever in the judgment of the town board it is necessary or advisable\nthat such improvements be made or additional lands be acquired. If the\nexpenditure for such improvements or acquisition is in excess of one\nthousand five hundred dollars and is to be paid by taxes levied for the\nfiscal year in which such expenditure is to be made, or paid from the\nproceeds of town obligations, the adoption of any such resolution or\nresolutions shall be subject to a permissive referendum. The\nimprovements so made or the lands so acquired shall be used only for the\npurposes authorized by this article but such cemeteries or burial\ngrounds so improved or enlarged shall not be subject to conveyance or\ntransfer pursuant to section two hundred ninety-two of this article. The\nexpense of such improvements and/or the acquiring of such lands may be\nfinanced in the manner provided in article fifteen of this chapter for\nthe financing of general improvements.\n  4. Notwithstanding any other provision of law, upon the adoption of a\nresolution therefor, the town board of the town of Southampton may\ntransfer title to the cemetery vested in such town, located at the\ncorner of Madison street and Latham street and bearing Suffolk county\ntax map identification number 473609-3-4-27, to the village of Sag\nHarbor, provided, however, that such transfer shall be made only upon\nthe adoption of a resolution by the board of trustees of the village of\nSag Harbor, requesting the town of Southampton to make such transfer.\n