New York General Municipal Code § 165-A

Voluntary municipal assistance to public cemetery corporations
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§ 165-a. Voluntary municipal assistance to public cemetery\ncorporations.  Any municipal corporation may appropriate and provide\nfunding to a public cemetery corporation as defined in article fifteen\nof the not-for-profit corporation law. In lieu of or in addition to\nproviding funding to a public cemetery corporation, any municipal\ncorporation may provide goods and/or services to a public cemetery\ncorporation as defined in article fifteen of the not-for-profit\ncorporation law.\n

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