Section 222. Cemeteries

1.  The  board  of  supervisors  may  acquire by
  condemnation, purchase, gift or devise burial plots outside  a  city  or
  village  within  the  county,  for  the burial of indigent persons. Such
  burial plots shall be under the general  care  and  supervision  of  the
  county commissioner of public welfare.
    2.  a.  The  board  of  supervisors  or county legislature may, by the
  affirmative vote of two-thirds of the total  membership  of  the  board,
  acquire  by  condemnation, purchase, gift or devise lands outside a city
  or village within  the  county  and  establish  and  maintain  a  county
  cemetery  for  the  burial  of members of the armed forces of the United
  States. Remains of the members of the armed forces of the United States,
  heretofore or hereafter dying may be interred in such county cemetery or
  may be removed from other cemeteries or burial plots and be interred  in
  such  county cemetery as authorized by law. The county cemetery shall be
  under the general care and supervision of such officer  or  employee  of
  the county or other person as the board of supervisors may direct.
    b.  Any  member  of  the  armed forces of the United States, who was a
  resident of Rockland county at the time of his induction into the  armed
  forces  of  the  United  States,  killed in action may be buried in such
  county cemetery, entirely at county expense, at the option of  the  next
  of  kin.  The board of supervisors or county legislature may adopt rules
  or regulations governing the cost, procedure for interment and rights of
  the next of kin.
    3. Any such county cemetery or burial plot may be designated  by  name
  and  adequate  maintenance,  perpetual  care,  ornamentation and markers
  provided. The board of supervisors may adopt rules governing  interments
  and the rights of distributees, not inconsistent with law.
    4.  A  portion  or  block  of  lots  may  be  purchased in an existing
  incorporated cemetery association within the county  for  such  purposes
  and  title  shall  be  taken  in the name of the county. Subject to such
  conditions and restrictions  as  may  be  imposed  by  the  incorporated
  cemetery    association,    adequate    maintenance,   perpetual   care,
  ornamentation and markers may be provided.
    5. Burial plots for the indigent shall be kept separate and apart from
  plots for the burial of members  of  the  armed  forces  of  the  United
  States;  and no member of the armed forces shall be interred in the same
  part of the cemetery as indigents.
    5-a. The board of supervisors of any county may,  by  the  affirmative
  vote of two-thirds of the total membership of the board, provide for the
  perpetual  care,  upkeep  and maintenance of any cemetery located within
  the county if such  cemetery  is  abandoned  or  not  controlled  by  an
  existing board or body and for the care of which there exists no special
  fund or endowment and the expense thereof may be appropriated from funds
  in  the  county  treasury  not  otherwise  appropriated.  The  board  of
  supervisors may also provide that any such cemetery shall be  under  the
  general  care  and supervision of such officer or employee of the county
  as the board of supervisors may direct.
    6. Nothing herein shall be deemed to affect, impair or  supersede  any
  other  general  or  special  law  authorizing  a county to establish and
  maintain cemeteries.
    7. (a) No county shall, directly or indirectly:
    (i) sell, or have, enter into or perform a lease of any  of  its  real
  property dedicated to cemetery purposes or adjacent thereto to a funeral
  entity, or use any of its property for location of a funeral entity;
    (ii) commingle funds used for cemetery purposes with a funeral entity;
    (iii) direct or carry on its cemetery related business or affairs with
  a funeral entity;

    (iv)  authorize control of its cemetery related business or affairs by
  a funeral entity;
    (v)  engage in any sale or cross-marketing of goods or services with a
  funeral entity;
    (vi) have, enter into or perform a management or service contract  for
  cemetery operations with a funeral entity; or
    (vii)  have,  enter  into  or  perform  a management contract with any
  entity  other  than  a  not-for-profit  or  religious  corporation,   or
  governmental entity.
    (b) Only the provisions of subparagraphs (i) and (ii) of paragraph (a)
  of this subdivision shall apply to counties with thirty acres or less of
  real property dedicated to cemetery purposes, and only to the extent the
  sale  or  lease  is of real property dedicated to cemetery purposes, and
  such cemeteries shall not engage in the sale of funeral  home  goods  or
  services,  except  if such goods and services are otherwise permitted to
  be sold by cemeteries.
    (c) For the purposes of this subdivision,  "funeral  entity"  means  a
  person,  partnership,  corporation,  limited  liability company or other
  form of  business  organization  providing  funeral  home  services,  or
  owning,  controlling,  conducting or affiliated with a funeral home, any
  subsidiary thereof or any officer, director or stockholder having a  ten
  per  centum  or  greater  proprietary,  beneficial,  equitable or credit
  interest in a funeral home.