N.Y. Town Law § 291: Burial grounds

§ 291. Burial grounds. 1. The title to every lot or piece of land

which shall have been used by the inhabitants of any town in this state

as a cemetery or burial ground for the space of fourteen years shall be

deemed to be vested in such town, and shall be subject in the same

manner as other corporate property of towns, to the government and

direction of the town board. In any town the town board may adopt

regulations for the proper care of any such cemetery and burial ground

and regulating the burial of the dead therein. It shall be the duty of

the town board to remove the grass and weeds from any such cemetery or

burial ground in any such town at least three times in each year, and to

erect and maintain suitable fences around such cemetery or burial

ground. The town board of any town must also provide for the removal of

grass and weeds at least twice in each year from any cemetery or burial

ground, by whomsoever owned, in such town, where such control is not

vested by other provisions of law in the town or in trustees or other

corporate body, and provide for the preservation, care and fencing of

any such cemetery and the town board of any town must also provide for

the removal of grass and weeds from all cemeteries, other than private

burial grounds, which are abandoned or not controlled by any existing

board or body and for the care of which there exists no special fund or

endowment and such duties shall be performed under the supervision of

the town board, or a person whom the town board may designate; provided,

however, that such duties shall not be exercised in respect to any

private ground or particular lot or lots therein after the true owner or

owners thereof file written objections thereto with the town clerk. The

cost and expenses of any officer or person in performing any duties

under or pursuant to the provisions of this section shall be a town

charge, and the town board shall appropriate and provide annually the

moneys necessary for carrying out the provisions of this section, and

make the same available for the proper officer or persons by whom the

moneys are required to be expended. The town board may also receive and

execute any trust for the care of any cemetery which the town is

required to care for pursuant to the provisions of this section and to

receive and execute any trust for the care of lots in any such cemetery.

2. Burial grounds and cemeteries of which the title is vested in or

the care or control is charged upon any town, by virtue of this section,

shall not be taxed or assessed for any local improvement or other

purpose whatsoever by any village, and no action shall be maintained

against any town to recover the cost of any local improvement or

municipal charge, based on town ownership or care of such burial

grounds, the provisions of any special, local or general statute

whatsoever to the contrary notwithstanding.

3. Upon the adoption of a resolution therefor, the town board may

construct and maintain permanent improvements in any one or more of the

classes of cemeteries described herein and may acquire, by purchase or

condemnation, additional lands for cemetery or burial ground purposes,

whenever in the judgment of the town board it is necessary or advisable

that such improvements be made or additional lands be acquired. If the

expenditure for such improvements or acquisition is in excess of one

thousand five hundred dollars and is to be paid by taxes levied for the

fiscal year in which such expenditure is to be made, or paid from the

proceeds of town obligations, the adoption of any such resolution or

resolutions shall be subject to a permissive referendum. The

improvements so made or the lands so acquired shall be used only for the

purposes authorized by this article but such cemeteries or burial

grounds so improved or enlarged shall not be subject to conveyance or

transfer pursuant to section two hundred ninety-two of this article. The

expense of such improvements and/or the acquiring of such lands may be

financed in the manner provided in article fifteen of this chapter for

the financing of general improvements.

4. Notwithstanding any other provision of law, upon the adoption of a

resolution therefor, the town board of the town of Southampton may

transfer title to the cemetery vested in such town, located at the

corner of Madison street and Latham street and bearing Suffolk county

tax map identification number 473609-3-4-27, to the village of Sag

Harbor, provided, however, that such transfer shall be made only upon

the adoption of a resolution by the board of trustees of the village of

Sag Harbor, requesting the town of Southampton to make such transfer.