New York State
REAL PROPERTY LAW (RPL)
Laws 1909, Chap. 52
Section 450. Lands used for cemetery purposes not
to be sold or mortgaged.
451. Acquisition of lands for cemetery
purposes in certain counties.
Sec. 450. Lands used for cemetery purposes not to be sold or
1. No land actually used and occupied for cemetery purposes
shall be sold under execution or for any tax or assessment,
nor shall such tax or assessment be levied, collected or
imposed, nor shall it be lawful to mortgage such land, or to
apply it in payment of debts, so long as it shall continue
to be used for such cemetery purposes, except cemetery lands
in which interments have not been made may be sold under
execution to satisfy a valid judgment of a court of record.
Whenever any such land shall cease to be used for cemetery
purposes, any judgment, tax or assessment which, but for the
provisions of this section would have been levied, collected
or imposed, shall thereupon forthwith, together with
interest thereon, become and be a lien and charge upon such
land, and collectible out of the same. The provisions of
this section shall not apply to any lands held by the city
of Rochester or to lands lying within the village of
Lewiston, Niagara county.
2. The provisions of subdivision one of this section shall not
apply to real property taxes and assessments levied or
imposed on the land described in subdivision one of this
section on or after the first day of January, nineteen
hundred eighty-two, but the provisions of section four
hundred forty-six of the real property tax law shall be
applicable to such land on or after such date.
Sec. 451. Acquisition of lands for cemetery purposes in
It shall not be lawful for any person to take by deed, devise or
otherwise or set apart or use any land or ground in any of the
counties of Westchester, Kings, Queens, Richmond, Bronx, New
York, Rockland, Suffolk, Putnam or Nassau, for cemetery purposes
without the consent of the board of supervisors for such county,
or of the city council of the city of New York, as the case may
be, first had and obtained in like manner as provided for in the
membership corporations law; and said board of supervisors or
city council in granting such consent may annex thereto such
conditions, regulations and restrictions as such board may deem
the public health or the public good require.