N.Y. VIL Law § 15-1506

§ 15-1506 Assessment of lots. 1. The board of cemetery commissioners\nof any village shall have, in addition to the powers granted by section\n15-1502 of this chapter, the power to assess the owners of lots in any\ncemetery in its respective village subject to its jurisdiction and\ncontrol an amount not exceeding twelve dollars per year for the purpose\nof raising moneys to keep the lots in such cemetery in good and proper\ncondition, and the trustees of each such village for that purpose shall\nhave all the powers mentioned in section fourteen hundred one of the\nnot-for-profit corporation law.\n 2. If the assessments so levied remain unpaid for a period of ten\nyears or more the amount thereof with interest shall be a lien on the\nunused portion of the lot which is subject to such assessment, and no\nportion of the lot shall be used by the owner thereof for burial\npurposes, while any such assessment remains unpaid.\n 3. If at the expiration of ten years from the date of the first\nassessment, any such assessment or interest thereon shall remain unpaid,\nthe commission may sell the unused portion of such lot at public\nauction, on the cemetery grounds, providing a written notice stating the\namount of such unpaid assessment and that such unused portion of such\nlot will be sold at a time therein to be specified, not less than thirty\ndays from the date of the service of such notice, shall be personally\nserved upon the owner of record or his successor in interest, or if\npersonal service on such person cannot with due diligence be made, then\nsuch notice of sale shall be forwarded by registered mail securely\nwrapped and addressed to the last owner of record and also by posting\nsuch notice of sale in three conspicuous places located within the\nvillage where the cemetery is located. In the event that the village\nmaintains a website, one of the posting requirements may be fulfilled by\nposting such information on the website. Said sale shall not be held\nwithin thirty days of the date of personal service or of mailing\nregistered notice as the case may be. The surplus proceeds of sale\nremaining after paying all assessments, interest, costs and charges\nshall be set aside by the commissioners as a fund for the care and\nimprovement of the portion of such lot that has been used for burial\npurposes.\n