§ 450. Lands used for cemetery purposes not to be sold or mortgaged.
1. No land actually used and occupied for cemetery purposes shall be
sold under execution or for any tax or assessment, nor shall such tax or
assessment be levied, collected or imposed, nor shall it be lawful to
mortgage such land, or to apply it in payment of debts, so long as it
shall continue to be used for such cemetery purposes, except cemetery
lands in which interments have not been made may be sold under execution
to satisfy a valid judgment of a court of record. Whenever any such land
shall cease to be used for cemetery purposes, any judgment, tax or
assessment which, but for the provisions of this section would have been
levied, collected or imposed, shall thereupon forthwith, together with
interest thereon, become and be a lien and charge upon such land, and
collectible out of the same. The provisions of this section shall not
apply to any lands held by the city of Rochester or to lands lying
within the village of Lewiston, Niagara county.

2. The provisions of subdivision one of this section shall not apply
to real property taxes and assessments levied or imposed on the land
described in subdivision one of this section on or after the first day
of January, nineteen hundred eighty-two, but the provisions of section
four hundred forty-six of the real property tax law shall be applicable
to such land on or after such date.