2015 New York Laws
GMU - General Municipal
Article 8 - (General Municipal) CEMETERIES
161 - Title may be acquired by condemnation.

  161.  Title  may  be acquired by condemnation.   If the said common
  council or board of trustees shall be unable to agree with the owner  of
  such lands for the purchase thereof, the said common council or board of
  trustees  may  proceed  to  acquire  the  title  thereto  in  the manner
  prescribed by the condemnation law. The amount paid for such  lands,  by
  such  common  council  or  board  of  trustees as aforesaid, and all the
  expenses attending the same, with the expenses of fencing and  improving
  the  same, shall be assessed and collected by a general tax upon all the
  taxable property of such city or village, in the same  manner  as  other
  city or village taxes are assessed and collected.