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New York State
REAL PROPERTY LAW (RPL)
Laws 1909, Chap. 52


ARTICLE 13

CEMETERY LANDS

Section             450.   Lands used for cemetery purposes not
                           to be sold or mortgaged.
                    451.   Acquisition of lands for cemetery
                           purposes in certain counties.

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Sec. 450.      Lands used for cemetery purposes not to be sold or
               mortgaged.

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
               certain counties.

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.

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