New York General Municipal Code § 163

Lot owners' rights
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§ 163. Lot owners' rights.  Lots in such cemeteries shall be held\nindivisible, and upon the decease of a proprietor of such lot the title\nthereto shall descend to his or her heirs-at-law or devisees, subject,\nhowever to the following limitations and conditions: If survived by a\nspouse and children, they shall have in common the possession, care and\ncontrol of such lot during the life of the surviving spouse. If survived\nby a spouse and no children, he or she shall have the possession, care\nand control of such lot during his or her life. If survived by children\nand no spouse, they, or the survivor of them, shall in common have the\npossession, care and control of such lot during the life of the survivor\nof them.  The parties having such possession, care and control of such\nlot during the term thereof, may erect a monument and make other\npermanent improvements thereon.  The surviving spouse shall have the\nright of interment for his or her body in such lot, or in a tomb in such\nlot, and a right to have his or her body remain permanently interred or\nentombed therein, except that such body may be removed therefrom to some\nother family lot or tomb with the consent of the heirs. At any time when\nmore than one person is entitled to the possession, care or control of\nsuch lot, the persons so entitled thereto shall designate in writing to\nthe clerk of the corporation which of their number shall represent the\nlot, and on their failure to designate, the board of trustees or\ndirectors or commissioners of the corporation or commission shall enter\nof record which of said parties shall represent the lot, while such\nfailure continues. The surviving spouse may at any time release his or\nher right in such lot, but no conveyance or device by any other person\nshall deprive the surviving spouse of such right.\n

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