§ 446. Cemeteries. 1. Real property actually and exclusively used for
cemetery purposes shall be exempt from taxation and exempt from special
ad valorem levies and special assessments.

2. In addition to the exemption provided in subdivision one of this
section, unimproved land, which is not presently used for cemetery
purposes, but in which interments are reasonably and in good faith
anticipated, shall be exempt from taxation, special ad valorem levies
and special assessments. An exemption pursuant to this subdivision shall
be granted only upon application by the owner of the property on a form
prescribed by the commissioner. The application shall be filed with the
assessor of the appropriate county, city, town or village on or before
the taxable status date of such county, city, town or village.

3. The term "cemetery purposes", as used in this section shall mean
land and buildings, whether privately or publicly owned or operated,
used for the disposal or burial of deceased human beings, by cremation
or in a grave, mausoleum, vault, columbarium or other receptacle. Such
term shall also include land and buildings actually used and essential
to the providing of cemetery purposes including, but not limited to, the
on site residence of a full-time caretaker and a storage facility for
necessary tools and equipment.

4. No real property shall be entitled to receive an exemption pursuant
to this section if the owner or operator of such real property or any
officer, member or employee thereof, shall receive or may be lawfully
entitled to receive any pecuniary profit from the operations thereof,
other than reasonable compensation for services performed, or, if the
ownership or operation is a guise or pretense for directly or indirectly
making any other pecuniary profit for such owner or operator or for any
of its officers, members or employees.