N.Y. Village Law § 15-1506: Assessment of lots

§ 15-1506 Assessment of lots. 1. The board of cemetery commissioners

of any village shall have, in addition to the powers granted by section

15-1502 of this chapter, the power to assess the owners of lots in any

cemetery in its respective village subject to its jurisdiction and

control an amount not exceeding twelve dollars per year for the purpose

of raising moneys to keep the lots in such cemetery in good and proper

condition, and the trustees of each such village for that purpose shall

have all the powers mentioned in section fourteen hundred one of the

not-for-profit corporation law.

2. If the assessments so levied remain unpaid for a period of ten

years or more the amount thereof with interest shall be a lien on the

unused portion of the lot which is subject to such assessment, and no

portion of the lot shall be used by the owner thereof for burial

purposes, while any such assessment remains unpaid.

3. If at the expiration of ten years from the date of the first

assessment, any such assessment or interest thereon shall remain unpaid,

the commission may sell the unused portion of such lot at public

auction, on the cemetery grounds, providing a written notice stating the

amount of such unpaid assessment and that such unused portion of such

lot will be sold at a time therein to be specified, not less than thirty

days from the date of the service of such notice, shall be personally

served upon the owner of record or his successor in interest, or if

personal service on such person cannot with due diligence be made, then

such notice of sale shall be forwarded by registered mail securely

wrapped and addressed to the last owner of record and also by posting

such notice of sale in three conspicuous places located within the

village where the cemetery is located. In the event that the village

maintains a website, one of the posting requirements may be fulfilled by

posting such information on the website. Said sale shall not be held

within thirty days of the date of personal service or of mailing

registered notice as the case may be. The surplus proceeds of sale

remaining after paying all assessments, interest, costs and charges

shall be set aside by the commissioners as a fund for the care and

improvement of the portion of such lot that has been used for burial

purposes.