Section 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
  subparagraph 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 subparagraph 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
  subparagraph two of this paragraph  shall  be  processed  in  accordance
  either  with  clauses  A,  B and C of this subparagraph or in accordance
  with clause D of this subdivision.
    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  subparagraph  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.
    D.  A  cemetery may apply to the cemetery board for an increase in any
  or all of its approved charges by submitting a schedule to the  cemetery
  board  showing  its  currently approved charges and the proposed charges
  after applying the employment cost index to said charges as  it  appears
  in  the  United  States Department of Labor, Bureau of Labor Statistics,
  Series ECU10001A, not seasonally adjusted, total compensation, civilian,
  twelve month percent change for all workers schedule or  any  subsequent
  schedule  that  may be adopted by the United States Department of Labor,
  Bureau of Labor Statistics, as  a  replacement  for  the  aforementioned
  schedule.  Any  application  by  a cemetery under this subparagraph will
  prohibit application under subparagraph two of this  paragraph  for  one
  year  from  the  effective  date  of  the  approved  increase under this
  subparagraph. An application  setting  forth  the  proposed  changes  in
  charges  shall  be deemed to be approved if the board does not object to
  the proposed charges within sixty-days following the date on  which  the
  application  is  submitted  by  a  cemetery. If the board objects to the
  proposed charges, it shall notify the  directors  in  writing  with  the
  reasons  therefore,  such  notice to be mailed 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.  The  cemetery  board
  shall  not  approve application by a cemetery under this subparagraph if
  (i) the proposed percentage increases exceed the employment  cost  index
  percentages  as  provided  in  this  subparagraph;  (ii) there have been
  invasions of the permanent maintenance fund by the  cemetery  that  have
  not been repaid or are not currently being repaid; (iii) the cemetery is
  currently  not  in compliance with any court order or any cemetery board
  order that is not under judicial review under paragraph (d)  of  section
  1504;  (iv)  the  cemetery  has  not filed in a timely manner its annual
  reports with the division of cemeteries as required under  section  1508
  (Reports by cemeteries); (v) all assessments as required under paragraph
  (c)  of section 1508 (Reports by cemeteries) and vandalism fund payments
  as required under subparagraph two of  paragraph  (h)  of  section  1507
  (Trust funds) have not been paid.
    (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.