N.Y. RPP Law § 450

§ 450. Lands used for cemetery purposes not to be sold or mortgaged.\n1. No land actually used and occupied for cemetery purposes shall be\nsold under execution or for any tax or assessment, nor shall such tax or\nassessment be levied, collected or imposed, nor shall it be lawful to\nmortgage such land, or to apply it in payment of debts, so long as it\nshall continue to be used for such cemetery purposes, except cemetery\nlands in which interments have not been made may be sold under execution\nto satisfy a valid judgment of a court of record. Whenever any such land\nshall cease to be used for cemetery purposes, any judgment, tax or\nassessment which, but for the provisions of this section would have been\nlevied, collected or imposed, shall thereupon forthwith, together with\ninterest thereon, become and be a lien and charge upon such land, and\ncollectible out of the same. The provisions of this section shall not\napply to any lands held by the city of Rochester or to lands lying\nwithin the village of Lewiston, Niagara county.\n 2. The provisions of subdivision one of this section shall not apply\nto real property taxes and assessments levied or imposed on the land\ndescribed in subdivision one of this section on or after the first day\nof January, nineteen hundred eighty-two, but the provisions of section\nfour hundred forty-six of the real property tax law shall be applicable\nto such land on or after such date.\n