2006 New York Code - Cemetery Rules And Regulations; Charges And Lot Tax Assessments.

 
  § 1509. Cemetery rules and regulations; charges and lot tax assessments.
    (a)    Rules and regulations.  The directors of a cemetery corporation
  shall  make  reasonable  rules  and  regulations  for  the  use,   care,
  management  and protection of the property of the corporation and of all
  lots, plots and parts thereof; for regulating the dividing marks between
  the lots, plots and parts thereof; for  prohibiting  or  regulating  the
  erection  of  structures  upon  such  lots,  plots or parts thereof; for
  preventing unsightly  monuments,  effigies  and  structures  within  the
  cemetery  grounds,  and  for  the  removal  thereof;  for regulating the
  introduction and care of plants, trees and shrubs within  such  grounds;
  for  the  prevention  of the burial in a lot, plot or part thereof, of a
  body not entitled  to  burial  therein;  for  regulating  or  preventing
  disinterments;  for  regulating  the conduct of persons while within the
  cemetery grounds; for excluding improper persons and preventing improper
  assemblages therein.   The directors may  prescribe  penalties  for  the
  violation  of  any  such  rule  or regulation, not exceeding twenty-five
  dollars  for  each  violation,  which  shall  be  recoverable   by   the
  corporation in a civil action.
    (b)    Charges for services.   The directors of a cemetery corporation
  shall fix and make reasonable charges for any acts and services  ordered
  by the owner and rendered by the corporation in connection with the use,
  care,  including  perpetual,  annual  and  special  care, management and
  protection of lots, plots  and  parts  thereof.    In  determining  said
  charges  the  directors  shall  consider  the propriety and the fair and
  reasonable cost and expense of rendering the services or performing  the
  work for which such charges are made.
    (c)  Cemetery  board  approval.  (1)  A  cemetery corporation's rules,
  regulations and original charges shall not become effective  unless  and
  until  approved  by the cemetery board as hereinafter provided. (2)  The
  directors of any cemetery corporation, organized  on  or  before  August
  thirty-first,  nineteen  hundred forty-nine, shall file in the office of
  the cemetery board the name and address of the corporation together with
  its rules, regulations and charges, and a statement  showing  the  basis
  upon  which  they  were  made,  within  ninety  days after the time this
  section as hereby amended takes effect.  The directors of  any  cemetery
  corporation  organized  on  or  after  September first, nineteen hundred
  forty-nine, shall file in the office of the cemetery board the name  and
  address  of  the  corporation  together  with its rules, regulations and
  charges, and a statement showing the basis  on  which  they  were  made,
  within  ninety  days  after the date of the filing of the certificate of
  incorporation in the department of state. (3) Within  six  months  after
  the  date  of such filing, the cemetery board shall make and file in its
  office  an  order  approving,  disapproving  or  amending  such   rules,
  regulations   and  original  charges  in  whole  or  part.  Such  rules,
  regulations and charges, if approved with or  without  amendment,  shall
  become  effective  as  approved  upon  the  filing  of such order by the
  cemetery board in its  office.  The  cemetery  board  shall  notify  the
  directors  of  the  action  taken  by  it  and  its  reasons therefor by
  registered mail addressed to the corporation at  its  principal  office.
  In  making  its determination as to the schedule of charges the cemetery
  board shall consider the propriety and the fair and reasonable cost  and
  expense  of rendering the services or performing the work for which such
  charges are made.   In passing  upon  the  rules  and  regulations,  the
  cemetery  board  shall  consider  the  interests  of  the members of the
  corporation and the  public  interest  in  the  proper  maintenance  and
  operation  of burial grounds.  (4) The rules, regulations and charges of
  any cemetery corporation existing  on  or  before  August  thirty-first,
  nineteen  hundred  forty-nine, shall remain in effect until the cemetery
  board files in its  office  an  order  pursuant  to  the  provisions  of
  subdivision  three  hereof. A cemetery corporation organized on or after
  September first, nineteen hundred forty-nine,  may  enforce  the  rules,
  regulations  and charges filed by it in the office of the cemetery board
  until the cemetery board files in its office an order  pursuant  to  the
  provisions of subdivision three hereof.
    (d)  Services  not  in list of charges.   In the event that a cemetery
  corporation provides any services not included in the list  of  charges,
  and  for  which  a  charge  cannot  reasonably  be fixed in advance, the
  charges made therefor shall be reviewable by the cemetery board.  In the
  event that the cemetery board determines that an excessive, unauthorized
  or improper charge has been made for such services or that the  services
  have not been properly performed, it may direct the cemetery corporation
  to  pay  to  the  person  from  whom  such  charge  was  collected a sum
  equivalent to three times the amount of the excess as determined by  the
  cemetery  board,  or  in the case of work not properly performed, it may
  direct the cemetery corporation to perform the work properly.
    (e) Amendment and modification.  (1) The rules and  regulations  of  a
  cemetery  corporation  may  be amended or added to by the corporation by
  filing such proposed amendments  or  additions  in  the  office  of  the
  cemetery  board  but  no  such  amendment or addition shall be effective
  unless and until an order approving such amendments or additions is made
  by the cemetery board and filed in its office in the same manner as that
  applicable to the original filing of the rules, regulations and  charges
  of  the cemetery corporation.  (2) The charges of a cemetery corporation
  may be amended or added to by the corporation by filing  an  application
  containing  such  proposed  amendment  or  addition in the office of the
  division of  cemeteries  and  shall  be  processed  in  accordance  with
  subdivision  three  of this paragraph. The cemetery board shall consider
  the propriety and the fair and reasonable costs and expense of rendering
  the services or performing the work for which such charges are made. The
  effective rules, regulations or charges of a cemetery corporation may be
  amended, modified or vacated by the cemetery board at  any  time.    The
  cemetery  board shall notify the directors of the action taken by it and
  its reasons therefor by registered or certified mail  addressed  to  the
  corporation at its principal office.  In amending, modifying or vacating
  any  rule,  regulation  or charge, the cemetery board shall be guided by
  the standards set forth in subdivision three of paragraph  (c)  of  this
  section.    (3) Any application setting forth the proposed amendment of,
  or addition to, the charges of a cemetery corporation as provided for by
  subdivision two of this paragraph shall be processed in accordance  with
  the following schedule:
    A.  Within  thirty-five days following receipt of the application, the
  board or the division may request  from  the  cemetery  corporation  any
  additional  information  or  documentation  deemed necessary to complete
  such application, and such application shall not  be  complete  for  the
  purposes  of  compliance  with  this  subdivision  until  the  requested
  information  has  been  received.  If  no  such  request  is  made,  the
  application shall be deemed to be complete on the thirty-fifth day after
  its receipt by the division.
    B. An application setting forth the proposed amendment of, or addition
  to, the charges of a cemetery corporation shall be deemed to be approved
  for any cemetery corporation holding, including unrestricted funds, cash
  and  investments  totalling  less than four hundred thousand dollars, if
  the board does not object to the  proposed  charges  within  sixty  days
  following:  (i) the date on which the application shall have been deemed
  to be complete or (ii) the  date  on  which  the  requested  information
  necessary   to  complete  the  application  shall  have  been  received,
  whichever is later. If the board objects to  the  proposed  charges,  it
  shall  notify  the  directors in writing with the reasons therefor, such
  notice to be mailed by registered or certified mail to  the  corporation
  at  its  principal  office, not less than three business days before the
  end of such sixty day period. If the board approves such amendment of or
  addition to the charges, it shall do so by order.
    C. An application setting forth the proposed amendment of, or addition
  to, the charges of a cemetery corporation shall be deemed to be approved
  for any cemetery corporation holding, including unrestricted funds, cash
  and investments totalling more than four hundred  thousand  dollars,  if
  the  board  does  not  object to the proposed charges within ninety days
  following: (i) the date on which the application shall have been  deemed
  to  be  complete  or  (ii)  the  date on which the requested information
  necessary  to  complete  the  application  shall  have  been   received,
  whichever  is  later.   If the board objects to the proposed charges, it
  shall notify the directors in writing with the  reasons  therefor,  such
  notice  to  be mailed by registered or certified mail to the corporation
  at its principal office, not less than three business  days  before  the
  end  of  such ninety day period. If the board approves such amendment of
  or addition to the charges, it shall do so by order.
    (f) Lot tax assessment. (1) If the funds  of  a  cemetery  corporation
  applicable to the improvement and care of its cemetery, or applicable to
  the  construction of a receiving vault therein for the common use of lot
  owners,  be  insufficient  for  such  purposes,  the  directors  of  the
  corporation,  not  oftener  than  once in any year and for such purposes
  only, may, upon the prior approval of the cemetery  board,  which  shall
  determine  the necessity and propriety thereof, levy a tax on some basis
  to be determined by the directors of such corporation, but no  such  tax
  shall  exceed  two  dollars on any one lot, except that with the written
  consent of two-thirds of the lot owners or by the vote of a majority  of
  the  lot  owners  present  at an annual meeting, or at a special meeting
  duly called for such purpose, such tax may be for an amount which  shall
  not exceed a total of five dollars per annum per lot, and the tax on any
  one  lot  shall  not  exceed five dollars per annum but the taxes may be
  levied upon each lot in the first instance for a sum sufficient for  the
  improvement  and  care  of the lot, but no greater sum than five dollars
  shall be collected in any one  year.    The  whole  tax  levied  may  be
  collected  in  sums  of  five  dollars in successive years in the manner
  herein provided.  (2)  Notice of such tax shall be  served  on  the  lot
  owners  or  where two or more persons are owners of the same lot, on one
  of them, either personally, or by leaving it at his  residence,  with  a
  person  of  mature  age  and  discretion, or by mail, if he resides in a
  city, town or village  where  the  office  of  the  corporation  is  not
  located,  or in case the residence or whereabouts of the owner cannot be
  ascertained, by publication once a week for four successive weeks  in  a
  newspaper published in the town where such cemetery is located, or if no
  newspaper  is published in such town then in some newspaper published in
  the county where such cemetery is located.    (3)  If  such  tax  remain
  unpaid  for  more than thirty days after the service of such notice, the
  president and secretary of the corporation may issue a  warrant  to  the
  treasurer  of  the corporation, requiring him to collect such tax in the
  same manner as school collectors are required to collect  school  taxes;
  and  such treasurer shall have the same power and be subject to the same
  liabilities in executing such warrant as a collector of school taxes has
  or is subject to by law in executing a warrant  for  the  collection  of
  school  taxes.  (4)  If the taxes so levied remain unpaid for five years
  after the levying of such tax the amount thereof with interest shall  be
  a  lien  on  the unused portion of the lot which is subject to such tax,
  and no portion of the lot so taxed shall be used by  the  owner  thereof
  for  burial  purposes, while any such tax remains unpaid.  (5) If at the
  expiration of five years from the date  of  the  service  of  the  first
  notice  of  assessment  as  herein  provided, any such assessment or the
  interest thereon shall remain  unpaid,  the  corporation  may  sell  the
  unused  portion of such lot at public auction upon the cemetery grounds,
  in the following manner:  If the person owning such lot  resides  within
  the   state,   a  written  notice,  under  the  seal  of  such  cemetery
  corporation, if it have a  seal,  and  the  hand  of  the  president  or
  secretary  thereof,  stating  the amount of such tax or taxes unpaid and
  that such unused portion of such lot will be sold at a time  therein  to
  be  specified, not less than twenty days from the date of the service of
  such notice, shall be personally served upon such owner; if  such  owner
  is  not a resident of the state, or if the place of his residence cannot
  with  due  diligence  be  ascertained,  or  if,  for  any  other  reason
  satisfactory to the court, personal service cannot with due diligence be
  made upon such owner, such cemetery corporation, or any of its officers,
  may  present  a  duly  verified petition stating the facts to the county
  court of the county in which such cemetery lands are situated, or to the
  supreme court, and such court may upon satisfactory proof, by its order,
  direct the service of such notice in the manner provided  by  the  civil
  practice  law  and  rules for the substituted service of a summons.  The
  president or secretary of such corporation, or any suitable  and  proper
  person appointed by it or by the court, upon filing proof of publication
  and service of such notice as provided by section three hundred fourteen
  of the surrogate's court procedure act may make such sale, and such sale
  may  be adjourned from time to time for the accommodation of the parties
  or for other proper reasons.   Previous notice of  such  sale  shall  be
  posted  at  the  main entrance of the cemetery.  Prior to such sale such
  corporation shall cause such lot to be resurveyed and replotted  showing
  the  part  thereof  not  used  for  burial purposes and only such unused
  portion shall be sold.  The cemetery corporation may at  any  such  sale
  purchase  any  such  lots or parts of lots.  The surplus remaining after
  paying all assessments, interest, cost and charges shall be set aside by
  the corporation, as a fund for the care and improvement of  the  portion
  of  such  lot  that  has  been  used  for burial purposes.   In case the
  proceeds of such sale shall amount  to  more  than  thirty  dollars  the
  person making it shall make his report, under oath, to the court, of the
  proceedings  and  shall state the amount for which such lot was sold and
  that it was sold to the highest responsible bidder,  together  with  the
  names  of  the purchasers, and the court may and in a proper case shall,
  by order, confirm the sale; in all other cases the  person  making  such
  sale shall file in the office of the county clerk of the county in which
  the  cemetery  lands  are  situated  a like report duly verified; on the
  filing of such order of confirmation or such report, as the case may be,
  the ownership of the unoccupied portion of such lot shall  vest  in  the
  purchaser thereof.  (6) The directors of any such corporation may make a
  contract  with a lot owner which shall provide for the payment by him of
  an agreed gross sum in lieu of further taxes and  assessments  and  that
  upon  the  payment  of  such  gross  sum  the lot of such owner shall be
  thereafter exempt from taxes and assessments.
    (g) Purchases through office of general services. Notwithstanding  the
  provisions of any general, special or local law, any officer or agent of
  a  cemetery  corporation  subject  to  the  provisions  of  this article
  authorized to make purchases of materials,  equipment  or  supplies  may
  make  such  purchases, except of printed material, through the office of
  general services subject to such rules as may be established  from  time
  to time pursuant to section one hundred sixty-three of the state finance
  law;  provided  that any such purchase shall exceed five hundred dollars
  and that the cemetery corporation for which such officer or  agent  acts
  shall  accept  sole  responsibility  for any payment due the vendor. All
  purchases  shall  be  subject  to  audit  and inspection by the cemetery
  corporation for which made. Two or more cemetery corporations  may  join
  in  making  purchases  pursuant to this section and, for the purposes of
  this section, such groups shall be deemed a cemetery corporation.