NY Town L § 291 (2021)
2021 New York Laws TWN - Town Article 17 - Cemeteries 291 - Burial Grounds.

§  291.  Burial  grounds.  1.  The title to every lot or piece of land   which shall have been used by the inhabitants of any town in this  state   as  a cemetery or burial ground for the space of fourteen years shall be   deemed to be vested in such town, and  shall  be  subject  in  the  same   manner  as  other  corporate  property  of  towns, to the government and   direction of the town board. In  any  town  the  town  board  may  adopt   regulations  for  the proper care of any such cemetery and burial ground   and regulating the burial of the dead therein. It shall be the  duty  of   the  town  board to remove the grass and weeds from any such cemetery or   burial ground in any such town at least three times in each year, and to   erect and maintain  suitable  fences  around  such  cemetery  or  burial   ground.  The town board of any town must also provide for the removal of   grass and weeds at least twice in each year from any cemetery or  burial   ground,  by  whomsoever  owned,  in such town, where such control is not   vested by other provisions of law in the town or in  trustees  or  other   corporate  body,  and  provide for the preservation, care and fencing of   any such cemetery and the town board of any town must also  provide  for   the  removal  of grass and weeds from all cemeteries, other than private   burial grounds, which are abandoned or not controlled  by  any  existing   board  or body and for the care of which there exists no special fund or   endowment and such duties shall be performed under  the  supervision  of   the town board, or a person whom the town board may designate; provided,   however,  that  such  duties  shall  not  be exercised in respect to any   private ground or particular lot or lots therein after the true owner or   owners thereof file written objections thereto with the town clerk.  The   cost  and  expenses  of  any  officer or person in performing any duties   under or pursuant to the provisions of this  section  shall  be  a  town   charge,  and  the  town board shall appropriate and provide annually the   moneys necessary for carrying out the provisions of  this  section,  and   make  the  same  available for the proper officer or persons by whom the   moneys are required to be expended. The town board may also receive  and   execute  any  trust  for  the  care  of  any  cemetery which the town is   required to care for pursuant to the provisions of this section  and  to   receive and execute any trust for the care of lots in any such cemetery.2.  Burial  grounds  and cemeteries of which the title is vested in or   the care or control is charged upon any town, by virtue of this section,   shall not be taxed or  assessed  for  any  local  improvement  or  other   purpose  whatsoever  by  any  village, and no action shall be maintained   against any town to  recover  the  cost  of  any  local  improvement  or   municipal  charge,  based  on  town  ownership  or  care  of such burial   grounds, the  provisions  of  any  special,  local  or  general  statute   whatsoever to the contrary notwithstanding.3.  Upon  the  adoption  of  a resolution therefor, the town board may   construct and maintain permanent improvements in any one or more of  the   classes  of  cemeteries described herein and may acquire, by purchase or   condemnation, additional lands for cemetery or burial  ground  purposes,   whenever  in the judgment of the town board it is necessary or advisable   that such improvements be made or additional lands be acquired.  If  the   expenditure  for  such  improvements  or acquisition is in excess of one   thousand five hundred dollars and is to be paid by taxes levied for  the   fiscal  year  in  which such expenditure is to be made, or paid from the   proceeds of town obligations, the adoption of  any  such  resolution  or   resolutions   shall   be   subject   to  a  permissive  referendum.  The   improvements so made or the lands so acquired shall be used only for the   purposes authorized by  this  article  but  such  cemeteries  or  burial   grounds  so  improved  or enlarged shall not be subject to conveyance or   transfer pursuant to section two hundred ninety-two of this article. The   expense of such improvements and/or the acquiring of such lands  may  be    financed  in  the manner provided in article fifteen of this chapter for   the financing of general improvements.4.  Notwithstanding any other provision of law, upon the adoption of a   resolution therefor, the town board  of  the  town  of  Southampton  may   transfer  title  to  the  cemetery  vested  in such town, located at the   corner of Madison street and Latham street and  bearing  Suffolk  county   tax  map  identification  number  473609-3-4-27,  to  the village of Sag   Harbor, provided, however, that such transfer shall be  made  only  upon   the  adoption of a resolution by the board of trustees of the village of   Sag Harbor, requesting the town of Southampton to make such transfer.