Section 291. Burial grounds

1.  The title to every lot or piece of land
  which shall have been used by the inhabitants of any town in this  state
  as  a cemetery or burial ground for the space of fourteen years shall be
  deemed to be vested in such town, and  shall  be  subject  in  the  same
  manner  as  other  corporate  property  of  towns, to the government and
  direction of the town board. In  any  town  the  town  board  may  adopt
  regulations  for  the proper care of any such cemetery and burial ground
  and regulating the burial of the dead therein. It shall be the  duty  of
  the  town  board to remove the grass and weeds from any such cemetery or
  burial ground in any such town at least three times in each year, and to
  erect and maintain  suitable  fences  around  such  cemetery  or  burial
  ground.  The town board of any town must also provide for the removal of
  grass and weeds at least twice in each year from any cemetery or  burial
  ground,  by  whomsoever  owned,  in such town, where such control is not
  vested by other provisions of law in the town or in  trustees  or  other
  corporate  body,  and  provide for the preservation, care and fencing of
  any such cemetery and the town board of any town must also  provide  for
  the  removal  of grass and weeds from all cemeteries, other than private
  burial grounds, which are abandoned or not controlled  by  any  existing
  board  or body and for the care of which there exists no special fund or
  endowment and such duties shall be performed under  the  supervision  of
  the town board, or a person whom the town board may designate; provided,
  however,  that  such  duties  shall  not  be exercised in respect to any
  private ground or particular lot or lots therein after the true owner or
  owners thereof file written objections thereto with the town clerk.  The
  cost  and  expenses  of  any  officer or person in performing any duties
  under or pursuant to the provisions of this  section  shall  be  a  town
  charge,  and  the  town board shall appropriate and provide annually the
  moneys necessary for carrying out the provisions of  this  section,  and
  make  the  same  available for the proper officer or persons by whom the
  moneys are required to be expended. The town board may also receive  and
  execute  any  trust  for  the  care  of  any  cemetery which the town is
  required to care for pursuant to the provisions of this section  and  to
  receive and execute any trust for the care of lots in any such cemetery.
    2.  Burial  grounds  and cemeteries of which the title is vested in or
  the care or control is charged upon any town, by virtue of this section,
  shall not be taxed or  assessed  for  any  local  improvement  or  other
  purpose  whatsoever  by  any  village, and no action shall be maintained
  against any town to  recover  the  cost  of  any  local  improvement  or
  municipal  charge,  based  on  town  ownership  or  care  of such burial
  grounds, the  provisions  of  any  special,  local  or  general  statute
  whatsoever to the contrary notwithstanding.
    3.  Upon  the  adoption  of  a resolution therefor, the town board may
  construct and maintain permanent improvements in any one or more of  the
  classes  of  cemeteries described herein and may acquire, by purchase or
  condemnation, additional lands for cemetery or burial  ground  purposes,
  whenever  in the judgment of the town board it is necessary or advisable
  that such improvements be made or additional lands be acquired.  If  the
  expenditure  for  such  improvements  or acquisition is in excess of one
  thousand five hundred dollars and is to be paid by taxes levied for  the
  fiscal  year  in  which such expenditure is to be made, or paid from the
  proceeds of town obligations, the adoption of  any  such  resolution  or
  resolutions   shall   be   subject   to  a  permissive  referendum.  The
  improvements so made or the lands so acquired shall be used only for the
  purposes authorized by  this  article  but  such  cemeteries  or  burial
  grounds  so  improved  or enlarged shall not be subject to conveyance or
  transfer pursuant to section two hundred ninety-two of this article. The
  expense of such improvements and/or the acquiring of such lands  may  be

  financed  in  the manner provided in article fifteen of this chapter for
  the financing of general improvements.
    4.  Notwithstanding any other provision of law, upon the adoption of a
  resolution therefor, the town board  of  the  town  of  Southampton  may
  transfer  title  to  the  cemetery  vested  in such town, located at the
  corner of Madison street and Latham street and  bearing  Suffolk  county
  tax  map  identification  number  473609-3-4-27,  to  the village of Sag
  Harbor, provided, however, that such transfer shall be  made  only  upon
  the  adoption of a resolution by the board of trustees of the village of
  Sag Harbor, requesting the town of Southampton to make such transfer.