2012 New York Consolidated Laws
RPP - Real Property
Article 13 - (450 - 451) CEMETERY LANDS
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.