N.Y. General Municipal Law § 160: Acquisition of lands for cemetery purposes

§ 160. Acquisition of lands for cemetery purposes. It shall be lawful

for the common council of any city, or the trustees of any incorporated

village in this state, although such cemetery is disconnected from and

out of the limits of any city or village, to acquire by deed, devise or

otherwise, such land as it may require for burial purposes and the

proper ornamentation in connection therewith, or land for such purposes,

in addition to such land as it may already hold, or is authorized to

hold; and to hold, use and possess the same in like manner with the like

rights, privileges and authority, and subject to the like duties and

liabilities as apply to the other lands so held by said city or village.

The provisions of this section shall not apply to the counties of New

York, Kings, Queens and Westchester.