§ 291. Burial grounds. 1. The title to every lot or piece of land
which shall have been used by the inhabitants of any town in this state
as a cemetery or burial ground for the space of fourteen years shall be
deemed to be vested in such town, and shall be subject in the same
manner as other corporate property of towns, to the government and
direction of the town board. In any town the town board may adopt
regulations for the proper care of any such cemetery and burial ground
and regulating the burial of the dead therein. It shall be the duty of
the town board to remove the grass and weeds from any such cemetery or
burial ground in any such town at least three times in each year, and to
erect and maintain suitable fences around such cemetery or burial
ground. The town board of any town must also provide for the removal of
grass and weeds at least twice in each year from any cemetery or burial
ground, by whomsoever owned, in such town, where such control is not
vested by other provisions of law in the town or in trustees or other
corporate body, and provide for the preservation, care and fencing of
any such cemetery and the town board of any town must also provide for
the removal of grass and weeds from all cemeteries, other than private
burial grounds, which are abandoned or not controlled by any existing
board or body and for the care of which there exists no special fund or
endowment and such duties shall be performed under the supervision of
the town board, or a person whom the town board may designate; provided,
however, that such duties shall not be exercised in respect to any
private ground or particular lot or lots therein after the true owner or
owners thereof file written objections thereto with the town clerk. The
cost and expenses of any officer or person in performing any duties
under or pursuant to the provisions of this section shall be a town
charge, and the town board shall appropriate and provide annually the
moneys necessary for carrying out the provisions of this section, and
make the same available for the proper officer or persons by whom the
moneys are required to be expended. The town board may also receive and
execute any trust for the care of any cemetery which the town is
required to care for pursuant to the provisions of this section and to
receive and execute any trust for the care of lots in any such cemetery.

2. Burial grounds and cemeteries of which the title is vested in or
the care or control is charged upon any town, by virtue of this section,
shall not be taxed or assessed for any local improvement or other
purpose whatsoever by any village, and no action shall be maintained
against any town to recover the cost of any local improvement or
municipal charge, based on town ownership or care of such burial
grounds, the provisions of any special, local or general statute
whatsoever to the contrary notwithstanding.

3. Upon the adoption of a resolution therefor, the town board may
construct and maintain permanent improvements in any one or more of the
classes of cemeteries described herein and may acquire, by purchase or
condemnation, additional lands for cemetery or burial ground purposes,
whenever in the judgment of the town board it is necessary or advisable
that such improvements be made or additional lands be acquired. If the
expenditure for such improvements or acquisition is in excess of one
thousand five hundred dollars and is to be paid by taxes levied for the
fiscal year in which such expenditure is to be made, or paid from the
proceeds of town obligations, the adoption of any such resolution or
resolutions shall be subject to a permissive referendum. The
improvements so made or the lands so acquired shall be used only for the
purposes authorized by this article but such cemeteries or burial
grounds so improved or enlarged shall not be subject to conveyance or
transfer pursuant to section two hundred ninety-two of this article. The
expense of such improvements and/or the acquiring of such lands may be
financed in the manner provided in article fifteen of this chapter for
the financing of general improvements.

4. Notwithstanding any other provision of law, upon the adoption of a
resolution therefor, the town board of the town of Southampton may
transfer title to the cemetery vested in such town, located at the
corner of Madison street and Latham street and bearing Suffolk county
tax map identification number 473609-3-4-27, to the village of Sag
Harbor, provided, however, that such transfer shall be made only upon
the adoption of a resolution by the board of trustees of the village of
Sag Harbor, requesting the town of Southampton to make such transfer.