§ 1505. Special requirements of incorporation.

(a) Certificate of incorporation; additional contents. In addition to
the requirements of section four hundred two (Certificate of
incorporation; contents), the certificate of incorporation of a cemetery
corporation shall be filed in the office of the clerk of each county in
which any part of the cemetery is proposed to be, or is, situated, and
shall state: (1) each city, village or town, and county, in which any
part of the cemetery is or is proposed to be situated; and (2) the time
of the annual meeting.

(b) Cemetery board endorsement. Every certificate of incorporation of
a cemetery corporation, except those within the exclusionary provisions
of section fifteen hundred three, shall have endorsed thereon or annexed
thereto the approval of the cemetery board as required in subdivision
(e) of section four hundred four of this chapter.

(c) Type of corporation. A cemetery corporation is a charitable
corporation under this chapter.

(d) Lot owners in unincorporated cemeteries may incorporate. (1) Not
less than three owners of lots in an unincorporated cemetery may cause a
notice to be posted in at least six conspicuous places in the city, town
or village in which such cemetery is located, and to be published once
in each week for three successive weeks in a newspaper, if any,
published in such municipality, stating that at a time and place
specified, a meeting of the lot owners will be held to determine whether
such cemetery shall be incorporated, pursuant to this chapter. (2) The
meeting shall be held at a convenient place in the city, town or village
in which the cemetery is located, not less that twenty-five nor more
than thirty days after the first posting and publication of the notice
of the meeting. At such meeting every lot owner shall be entitled to one
vote in person or by proxy for each lot owned by him. The persons
entitled to vote at such meeting shall select a chairman and secretary,
and determine by ballot whether or not the lot owners shall incorporate
pursuant to this chapter. (3) If a majority of the ballots are in favor
of incorporation, the persons entitled to vote at such meeting shall
select three lot owners to incorporate and the provisions of this
chapter shall be applicable, except that three persons may incorporate,
and the corporation shall not be required to have more than three
directors. Upon such incorporation, the lot owners shall be members of
the corporation, and it shall be vested with the title to such cemetery
and the personal property appertaining thereto. If the title to the
cemetery has prior to such incorporation vested in the town, pursuant to
section two hundred and ninety-one of the town law of section one of
title seven of chapter eleven of part one of the revised statute, the
supervisor of such town shall on request of the directors of such
corporation, execute to it a deed of such cemetery lands releasing all
interest of the town therein, and thereafter the title shall be vested
in the corporation.