Section 15-1506. Assessment of lots

1. The board of cemetery commissioners
  of any village shall have, in addition to the powers granted by  section
  15-1502  of  this chapter, the power to assess the owners of lots in any
  cemetery in its respective  village  subject  to  its  jurisdiction  and
  control  an amount not exceeding twelve dollars per year for the purpose
  of raising moneys to keep the lots in such cemetery in good  and  proper
  condition,  and the trustees of each such village for that purpose shall
  have all the powers mentioned in section fourteen  hundred  one  of  the
  not-for-profit corporation law.
    2.  If  the  assessments  so  levied remain unpaid for a period of ten
  years or more the amount thereof with interest shall be a  lien  on  the
  unused  portion  of  the lot which is subject to such assessment, and no
  portion of the lot shall  be  used  by  the  owner  thereof  for  burial
  purposes, while any such assessment remains unpaid.
    3.  If  at  the  expiration  of  ten  years from the date of the first
  assessment, any such assessment or interest thereon shall remain unpaid,
  the commission may sell  the  unused  portion  of  such  lot  at  public
  auction, on the cemetery grounds, providing a written notice stating the
  amount  of  such  unpaid assessment and that such unused portion of such
  lot will be sold at a time therein to be specified, not less than thirty
  days from the date of the service of such notice,  shall  be  personally
  served  upon  the  owner  of  record or his successor in interest, or if
  personal service on such person cannot with due diligence be made,  then
  such  notice  of  sale  shall  be  forwarded by registered mail securely
  wrapped and addressed to the last owner of record and  also  by  posting
  such  notice  of  sale  in  three  conspicuous places located within the
  village where the cemetery is located. In the  event  that  the  village
  maintains a website, one of the posting requirements may be fulfilled by
  posting  such  information  on  the website. Said sale shall not be held
  within thirty days of  the  date  of  personal  service  or  of  mailing
  registered  notice  as  the  case  may  be. The surplus proceeds of sale
  remaining after paying all  assessments,  interest,  costs  and  charges
  shall  be  set  aside  by  the  commissioners as a fund for the care and
  improvement of the portion of such lot that has  been  used  for  burial
  purposes.