2023 New York Laws › NPC - Not-For-Profit Corporation › Article 15 - Public Cemetery Corporations › 1509 - Cemetery Rules and Regulations; Charges and Lot Tax Assessments.

§ 1509. Cemetery rules and regulations; charges and lot tax assessments.
(a)  Rules  and  regulations.  The directors of a cemetery corporation
shall  make  reasonable  rules  and  regulations  for  the  use,   care,
management  and protection of the property of the corporation and of all
lots, plots and parts thereof; for regulating the dividing marks between
the lots, plots and parts thereof; for  prohibiting  or  regulating  the
erection  of  structures  upon  such  lots,  plots or parts thereof; for
preventing unsightly  monuments,  effigies  and  structures  within  the
cemetery  grounds,  and  for  the  removal  thereof;  for regulating the
introduction and care of plants, trees and shrubs within  such  grounds;
for  the  prevention  of the burial in a lot, plot or part thereof, of a
body not entitled  to  burial  therein;  for  regulating  or  preventing
disinterments;  for  regulating  the conduct of persons while within the
cemetery grounds; for excluding improper persons and preventing improper
assemblages therein. The  directors  may  prescribe  penalties  for  the
violation  of  any  such  rule  or regulation, not exceeding twenty-five
dollars  for  each  violation,  which  shall  be  recoverable   by   the
corporation in a civil action.
(b)  Charges  for  services.  The  directors of a cemetery corporation
shall fix and make reasonable charges for any acts and services  ordered
by the owner and rendered by the corporation in connection with the use,
care,  including  perpetual,  annual  and  special  care, management and
protection of lots, plots and parts thereof. In determining said charges
the directors shall consider the propriety and the fair  and  reasonable
cost  and  expense  of rendering the services or performing the work for
which such charges are made.
(c) Cemetery board  approval.  (1)  A  cemetery  corporation's  rules,
regulations  and  original charges shall not become effective unless and
until approved by the cemetery board as hereinafter  provided.  (2)  The
directors  of  any  cemetery  corporation, organized on or before August
thirty-first, nineteen hundred forty-nine, shall file in the  office  of
the cemetery board the name and address of the corporation together with
its  rules,  regulations  and charges, and a statement showing the basis
upon which they were made,  within  ninety  days  after  the  time  this
section  as  hereby  amended takes effect. The directors of any cemetery
corporation organized on or  after  September  first,  nineteen  hundred
forty-nine,  shall file in the office of the cemetery board the name and
address of the corporation together  with  its  rules,  regulations  and
charges,  and  a  statement  showing  the basis on which they were made,
within ninety days after the date of the filing of  the  certificate  of
incorporation  in  the  department of state. (3) Within six months after
the date of such filing, the cemetery board shall make and file  in  its
office   an  order  approving,  disapproving  or  amending  such  rules,
regulations  and  original  charges  in  whole  or  part.  Such   rules,
regulations  and  charges,  if approved with or without amendment, shall
become effective as approved upon  the  filing  of  such  order  by  the
cemetery  board  in  its  office.  The  cemetery  board shall notify the
directors of the  action  taken  by  it  and  its  reasons  therefor  by
registered mail addressed to the corporation at its principal office. In
making  its  determination  as  to  the schedule of charges the cemetery
board shall consider the propriety and the fair and reasonable cost  and
expense  of rendering the services or performing the work for which such
charges are made.  In  passing  upon  the  rules  and  regulations,  the
cemetery  board  shall  consider  the  interests  of  the members of the
corporation and the  public  interest  in  the  proper  maintenance  and
operation  of  burial grounds. (4) The rules, regulations and charges of
any cemetery corporation existing  on  or  before  August  thirty-first,
nineteen  hundred  forty-nine, shall remain in effect until the cemetery

board files in its  office  an  order  pursuant  to  the  provisions  of
subdivision  three  hereof. A cemetery corporation organized on or after
September first, nineteen hundred forty-nine,  may  enforce  the  rules,
regulations  and charges filed by it in the office of the cemetery board
until the cemetery board files in its office an order  pursuant  to  the
provisions of subdivision three hereof.
(d)  Services  not  in  list  of charges. In the event that a cemetery
corporation provides any services not included in the list  of  charges,
and  for  which  a  charge  cannot  reasonably  be fixed in advance, the
charges made therefor shall be reviewable by the cemetery board. In  the
event that the cemetery board determines that an excessive, unauthorized
or  improper charge has been made for such services or that the services
have not been properly performed, it may direct the cemetery corporation
to pay to  the  person  from  whom  such  charge  was  collected  a  sum
equivalent  to three times the amount of the excess as determined by the
cemetery board, or in the case of work not properly  performed,  it  may
direct the cemetery corporation to perform the work properly.
(e)  Amendment  and  modification.  (1) The rules and regulations of a
cemetery corporation may be amended or added to by  the  corporation  by
filing  such  proposed  amendments  or  additions  in  the office of the
cemetery board but no such amendment  or  addition  shall  be  effective
unless and until an order approving such amendments or additions is made
by the cemetery board and filed in its office in the same manner as that
applicable  to the original filing of the rules, regulations and charges
of the cemetery corporation. (2) The charges of a  cemetery  corporation
may  be  amended or added to by the corporation by filing an application
containing such proposed amendment or addition  in  the  office  of  the
division  of  cemeteries  and  shall  be  processed  in  accordance with
subparagraph three of this paragraph. The cemetery board shall  consider
the propriety and the fair and reasonable costs and expense of rendering
the services or performing the work for which such charges are made. The
effective rules, regulations or charges of a cemetery corporation may be
amended,  modified  or  vacated  by  the cemetery board at any time. The
cemetery board shall notify the directors of the action taken by it  and
its  reasons  therefor  by registered or certified mail addressed to the
corporation at its principal office. In amending, modifying or  vacating
any  rule,  regulation  or charge, the cemetery board shall be guided by
the standards set forth in subparagraph three of paragraph (c)  of  this
section. (3) Any application setting forth the proposed amendment of, or
addition  to,  the  charges of a cemetery corporation as provided for by
subparagraph two of this paragraph  shall  be  processed  in  accordance
either  with  clauses  A,  B and C of this subparagraph or in accordance
with clause D of this subdivision.
A. Within thirty-five days following receipt of the  application,  the
board  or  the  division  may  request from the cemetery corporation any
additional information or documentation  deemed  necessary  to  complete
such  application,  and  such  application shall not be complete for the
purposes of  compliance  with  this  subparagraph  until  the  requested
information  has  been  received.  If  no  such  request  is  made,  the
application shall be deemed to be complete on the thirty-fifth day after
its receipt by the division.
B. An application setting forth the proposed amendment of, or addition
to, the charges of a cemetery corporation shall be deemed to be approved
for any cemetery corporation holding, including unrestricted funds, cash
and investments totalling less than four hundred  thousand  dollars,  if
the  board  does  not  object  to the proposed charges within sixty days
following: (i) the date on which the application shall have been  deemed
to  be  complete  or  (ii)  the  date on which the requested information

necessary  to  complete  the  application  shall  have  been   received,
whichever  is  later.  If  the board objects to the proposed charges, it
shall notify the directors in writing with the  reasons  therefor,  such
notice  to  be mailed by registered or certified mail to the corporation
at its principal office, not less than three business  days  before  the
end of such sixty day period. If the board approves such amendment of or
addition to the charges, it shall do so by order.
C. An application setting forth the proposed amendment of, or addition
to, the charges of a cemetery corporation shall be deemed to be approved
for any cemetery corporation holding, including unrestricted funds, cash
and  investments  totalling  more than four hundred thousand dollars, if
the board does not object to the proposed  charges  within  ninety  days
following:  (i) the date on which the application shall have been deemed
to be complete or (ii) the  date  on  which  the  requested  information
necessary   to  complete  the  application  shall  have  been  received,
whichever is later. If the board objects to  the  proposed  charges,  it
shall  notify  the  directors in writing with the reasons therefor, such
notice to be mailed by registered or certified mail to  the  corporation
at  its  principal  office, not less than three business days before the
end of such ninety day period. If the board approves such  amendment  of
or addition to the charges, it shall do so by order.
D.  A  cemetery may apply to the cemetery board for an increase in any
or all of its approved charges by submitting a schedule to the  cemetery
board  showing  its  currently approved charges and the proposed charges
after applying the employment cost index to said charges as  it  appears
in  the  United  States Department of Labor, Bureau of Labor Statistics,
Series ECU10001A, not seasonally adjusted, total compensation, civilian,
twelve month percent change for all workers schedule or  any  subsequent
schedule  that  may be adopted by the United States Department of Labor,
Bureau of Labor Statistics, as  a  replacement  for  the  aforementioned
schedule.  Any  application  by  a cemetery under this subparagraph will
prohibit application under subparagraph two of this  paragraph  for  one
year  from  the  effective  date  of  the  approved  increase under this
subparagraph. An application  setting  forth  the  proposed  changes  in
charges  shall  be deemed to be approved if the board does not object to
the proposed charges within sixty-days following the date on  which  the
application  is  submitted  by  a  cemetery. If the board objects to the
proposed charges, it shall notify the  directors  in  writing  with  the
reasons  therefore,  such  notice to be mailed to the corporation at its
principal office, not less than three business days before  the  end  of
such  sixty  day  period.  If  the  board  approves such amendment of or
addition to the charges, it shall do so by  order.  The  cemetery  board
shall  not  approve application by a cemetery under this subparagraph if
(i) the proposed percentage increases exceed the employment  cost  index
percentages  as  provided  in  this  subparagraph;  (ii) there have been
invasions of the permanent maintenance fund by the  cemetery  that  have
not been repaid or are not currently being repaid; (iii) the cemetery is
currently  not  in compliance with any court order or any cemetery board
order that is not under judicial review under paragraph (d)  of  section
1504;  (iv)  the  cemetery  has  not filed in a timely manner its annual
reports with the division of cemeteries as required under  section  1508
(Reports by cemeteries); (v) all assessments as required under paragraph
(c)  of section 1508 (Reports by cemeteries) and vandalism fund payments
as required under subparagraph two of  paragraph  (h)  of  section  1507
(Trust funds) have not been paid.
(f)  Lot  tax  assessment.  (1) If the funds of a cemetery corporation
applicable to the improvement and care of its cemetery, or applicable to
the construction of a receiving vault therein for the common use of  lot

owners,  be  insufficient  for  such  purposes,  the  directors  of  the
corporation, not oftener than once in any year  and  for  such  purposes
only,  may,  upon  the prior approval of the cemetery board, which shall
determine  the necessity and propriety thereof, levy a tax on some basis
to be determined by the directors of such corporation, but no  such  tax
shall  exceed  two  dollars on any one lot, except that with the written
consent of two-thirds of the lot owners or by the vote of a majority  of
the  lot  owners  present  at an annual meeting, or at a special meeting
duly called for such purpose, such tax may be for an amount which  shall
not exceed a total of five dollars per annum per lot, and the tax on any
one  lot  shall  not  exceed five dollars per annum but the taxes may be
levied upon each lot in the first instance for a sum sufficient for  the
improvement  and  care  of the lot, but no greater sum than five dollars
shall be collected in  any  one  year.  The  whole  tax  levied  may  be
collected  in  sums  of  five  dollars in successive years in the manner
herein provided. (2) Notice of such tax  shall  be  served  on  the  lot
owners  or  where two or more persons are owners of the same lot, on one
of them, either personally, or by leaving it at his  residence,  with  a
person  of  mature  age  and  discretion, or by mail, if he resides in a
city, town or village  where  the  office  of  the  corporation  is  not
located,  or in case the residence or whereabouts of the owner cannot be
ascertained, by publication once a week for four successive weeks  in  a
newspaper published in the town where such cemetery is located, or if no
newspaper  is published in such town then in some newspaper published in
the county where such cemetery is located. (3) If such tax remain unpaid
for more than  thirty  days  after  the  service  of  such  notice,  the
president  and  secretary  of the corporation may issue a warrant to the
treasurer of the corporation, requiring him to collect such tax  in  the
same  manner  as school collectors are required to collect school taxes;
and such treasurer shall have the same power and be subject to the  same
liabilities in executing such warrant as a collector of school taxes has
or  is  subject  to  by law in executing a warrant for the collection of
school taxes. (4) If the taxes so levied remain unpaid  for  five  years
after  the levying of such tax the amount thereof with interest shall be
a lien on the unused portion of the lot which is subject  to  such  tax,
and  no  portion  of the lot so taxed shall be used by the owner thereof
for burial purposes, while any such tax remains unpaid. (5)  If  at  the
expiration  of  five  years  from  the  date of the service of the first
notice of assessment as herein provided,  any  such  assessment  or  the
interest  thereon  shall  remain  unpaid,  the  corporation may sell the
unused portion of such lot at public auction upon the cemetery  grounds,
in  the  following  manner: If the person owning such lot resides within
the  state,  a  written  notice,  under  the  seal  of   such   cemetery
corporation,  if  it  have  a  seal,  and  the  hand of the president or
secretary thereof, stating the amount of such tax or  taxes  unpaid  and
that  such  unused portion of such lot will be sold at a time therein to
be specified, not less than twenty days from the date of the service  of
such  notice,  shall be personally served upon such owner; if such owner
is not a resident of the state, or if the place of his residence  cannot
with  due  diligence  be  ascertained,  or  if,  for  any  other  reason
satisfactory to the court, personal service cannot with due diligence be
made upon such owner, such cemetery corporation, or any of its officers,
may present a duly verified petition stating the  facts  to  the  county
court of the county in which such cemetery lands are situated, or to the
supreme court, and such court may upon satisfactory proof, by its order,
direct  the  service  of such notice in the manner provided by the civil
practice law and rules for the substituted service  of  a  summons.  The
president  or  secretary of such corporation, or any suitable and proper

person appointed by it or by the court, upon filing proof of publication
and service of such notice as provided by section three hundred fourteen
of the surrogate's court procedure act may make such sale, and such sale
may  be adjourned from time to time for the accommodation of the parties
or for other proper reasons. Previous  notice  of  such  sale  shall  be
posted  at  the  main  entrance of the cemetery. Prior to such sale such
corporation shall cause such lot to be resurveyed and replotted  showing
the  part  thereof  not  used  for  burial purposes and only such unused
portion shall be sold. The cemetery corporation may  at  any  such  sale
purchase  any  such  lots  or parts of lots. The surplus remaining after
paying all assessments, interest, cost and charges shall be set aside by
the corporation, as a fund for the care and improvement of  the  portion
of such lot that has been used for burial purposes. In case the proceeds
of  such sale shall amount to more than thirty dollars the person making
it shall make his report, under oath, to the court, of  the  proceedings
and  shall  state the amount for which such lot was sold and that it was
sold to the highest responsible bidder, together with the names  of  the
purchasers,  and  the  court  may  and in a proper case shall, by order,
confirm the sale; in all other cases the person making such  sale  shall
file  in  the  office  of  the  county  clerk of the county in which the
cemetery lands are situated a like report duly verified; on  the  filing
of  such  order  of confirmation or such report, as the case may be, the
ownership of the unoccupied portion  of  such  lot  shall  vest  in  the
purchaser  thereof. (6) The directors of any such corporation may make a
contract with a lot owner which shall provide for the payment by him  of
an  agreed  gross  sum in lieu of further taxes and assessments and that
upon the payment of such gross sum  the  lot  of  such  owner  shall  be
thereafter exempt from taxes and assessments.
(g)  Purchases through office of general services. Notwithstanding the
provisions of any general, special or local law, any officer or agent of
a cemetery  corporation  subject  to  the  provisions  of  this  article
authorized  to  make purchases of commodities and services may make such
purchases through the office of general services subject to  such  rules
as  may be established from time to time pursuant to section one hundred
sixty-three of the state finance law; provided that  any  such  purchase
shall  exceed five hundred dollars and that the cemetery corporation for
which such officer or agent acts shall accept  sole  responsibility  for
any  payment due the vendor. All purchases shall be subject to audit and
inspection by the cemetery corporation  for  which  made.  Two  or  more
cemetery  corporations  may  join  in  making purchases pursuant to this
section and, for the purposes of this  section,  such  groups  shall  be
deemed a cemetery corporation.