§ 222. Cemeteries. 1. The board of supervisors may acquire by
condemnation, purchase, gift or devise burial plots outside a city or
village within the county, for the burial of indigent persons. Such
burial plots shall be under the general care and supervision of the
county commissioner of public welfare.

2. a. The board of supervisors or county legislature may, by the
affirmative vote of two-thirds of the total membership of the board,
acquire by condemnation, purchase, gift or devise lands outside a city
or village within the county and establish and maintain a county
cemetery for the burial of members of the armed forces of the United
States. Remains of the members of the armed forces of the United States,
heretofore or hereafter dying may be interred in such county cemetery or
may be removed from other cemeteries or burial plots and be interred in
such county cemetery as authorized by law. The county cemetery shall be
under the general care and supervision of such officer or employee of
the county or other person as the board of supervisors may direct.

b. Any member of the armed forces of the United States, who was a
resident of Rockland county at the time of his induction into the armed
forces of the United States, killed in action may be buried in such
county cemetery, entirely at county expense, at the option of the next
of kin. The board of supervisors or county legislature may adopt rules
or regulations governing the cost, procedure for interment and rights of
the next of kin.

3. Any such county cemetery or burial plot may be designated by name
and adequate maintenance, perpetual care, ornamentation and markers
provided. The board of supervisors may adopt rules governing interments
and the rights of distributees, not inconsistent with law.

4. A portion or block of lots may be purchased in an existing
incorporated cemetery association within the county for such purposes
and title shall be taken in the name of the county. Subject to such
conditions and restrictions as may be imposed by the incorporated
cemetery association, adequate maintenance, perpetual care,
ornamentation and markers may be provided.

5. Burial plots for the indigent shall be kept separate and apart from
plots for the burial of members of the armed forces of the United
States; and no member of the armed forces shall be interred in the same
part of the cemetery as indigents.

5-a. The board of supervisors of any county may, by the affirmative
vote of two-thirds of the total membership of the board, provide for the
perpetual care, upkeep and maintenance of any cemetery located within
the county if such cemetery is abandoned or not controlled by an
existing board or body and for the care of which there exists no special
fund or endowment and the expense thereof may be appropriated from funds
in the county treasury not otherwise appropriated. The board of
supervisors may also provide that any such cemetery shall be under the
general care and supervision of such officer or employee of the county
as the board of supervisors may direct.

6. Nothing herein shall be deemed to affect, impair or supersede any
other general or special law authorizing a county to establish and
maintain cemeteries.

7. (a) No county shall, directly or indirectly:

(i) sell, or have, enter into or perform a lease of any of its real
property dedicated to cemetery purposes or adjacent thereto to a funeral
entity, or use any of its property for location of a funeral entity;

(ii) commingle funds used for cemetery purposes with a funeral entity;

(iii) direct or carry on its cemetery related business or affairs with
a funeral entity;

(iv) authorize control of its cemetery related business or affairs by
a funeral entity;

(v) engage in any sale or cross-marketing of goods or services with a
funeral entity;

(vi) have, enter into or perform a management or service contract for
cemetery operations with a funeral entity; or

(vii) have, enter into or perform a management contract with any
entity other than a not-for-profit or religious corporation, or
governmental entity.

(b) Only the provisions of subparagraphs (i) and (ii) of paragraph (a)
of this subdivision shall apply to counties with thirty acres or less of
real property dedicated to cemetery purposes, and only to the extent the
sale or lease is of real property dedicated to cemetery purposes, and
such cemeteries shall not engage in the sale of funeral home goods or
services, except if such goods and services are otherwise permitted to
be sold by cemeteries.

(c) For the purposes of this subdivision, "funeral entity" means a
person, partnership, corporation, limited liability company or other
form of business organization providing funeral home services, or
owning, controlling, conducting or affiliated with a funeral home, any
subsidiary thereof or any officer, director or stockholder having a ten
per centum or greater proprietary, beneficial, equitable or credit
interest in a funeral home.