N.Y. Real Property Law § 450: Lands used for cemetery purposes not to be sold or mortgaged

§ 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.