New York General Municipal Code § 166

Cemetery and funeral home combinations
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§ 166. Cemetery and funeral home combinations. 1. No municipal\ncorporation shall, directly or indirectly:\n  (a) sell, or have, enter into or perform a lease of any of its real\nproperty dedicated to cemetery purposes or adjacent thereto to a funeral\nentity, or use any of its property for location of a funeral entity;\n  (b) commingle funds used for cemetery purposes with a funeral entity;\n  (c) direct or carry on its cemetery related business or affairs with a\nfuneral entity;\n  (d) authorize control of its cemetery related business or affairs by a\nfuneral entity;\n  (e) engage in any sale or cross-marketing of goods or services with a\nfuneral entity;\n  (f) have, enter into or perform a management or service contract for\ncemetery operations with a funeral entity; or\n  (g) have, enter into or perform a management contract with any entity\nother than a not-for-profit or religious corporation, or governmental\nentity.\n  2. Only the provisions of paragraphs (a) and (b) of subdivision one of\nthis section shall apply to municipal corporations with thirty acres or\nless of real property dedicated to cemetery purposes, and only to the\nextent the sale or lease is of real property dedicated to cemetery\npurposes, and such cemeteries shall not engage in the sale of funeral\nhome goods or services, except if such goods and services are otherwise\npermitted to be sold by cemeteries.\n  3. For the purposes of this section, "funeral entity" means a person,\npartnership, corporation, limited liability company or other form of\nbusiness organization providing funeral home services, or owning,\ncontrolling, conducting or affiliated with a funeral home, any\nsubsidiary thereof or any officer, director or stockholder having a ten\nper centum or greater proprietary, beneficial, equitable or credit\ninterest in a funeral home.\n

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