§ 1506. Cemetery lands.\n (a) Purchase of land; notice to cemetery board. (1) No cemetery\ncorporation, in purchasing real property hereafter, shall pay or agree\nto pay more than the fair and reasonable market value thereof. The terms\nof the purchase, including the price to be paid and the method of\npayment, shall be subject to notice and approval of the cemetery board.\nIn determining the fair and reasonable market value, the cemetery board\nmay take into consideration the method by which the purchase price is to\nbe paid.\n (2) Notwithstanding the restrictions set forth in subparagraph three\nof paragraph (h) of this section, a cemetery corporation may purchase\nreal property for cemetery purposes that is not adjacent to existing\ncemetery property or that would result in the cemetery corporation\nowning more than two hundred acres of land in the aggregate upon proving\nto the satisfaction of the cemetery board:\n i. that the proposed purchase will benefit the cemetery corporation\nand the owners of plots and graves in the cemetery;\n ii. that the cemetery has sufficient funds and sufficient ability to\ntake on any debt required by the proposed terms of purchase;\n iii. that the cemetery corporation fully investigated available land\nin reasonable proximity to its existing cemetery and that the proposed\npurchase is prudent, taking into consideration the proximity of the land\nto the existing cemetery, the quantity of land, the proposed purchase\nprice, and if applicable, the number of lot sales and income the land is\nreasonably expected to generate, and the future needs of the cemetery;\nand\n iv. that the municipalities that would be required to assume the care\nand control of any part of the cemetery if the cemetery corporation were\nto be abandoned have been notified of the proposed purchase.\n (b) Consent of local authorities. (1) No cemetery shall hereafter be\nlocated in any city or village without the consent of the local\nlegislative body of such city, or the board of trustees of such village.\n(2) No cemetery shall hereafter be located in any town, outside of an\nincorporated village in Suffolk county, without the consent of the town\nboard of such town.\n (c) Cemeteries in Kings, Queens, Rockland, Westchester, Nassau,\nSuffolk, Putnam and Erie counties. A cemetery corporation shall not take\nby deed, devise, merger or otherwise any land in the counties of Kings,\nQueens, Rockland, Westchester, Nassau, Suffolk, Putnam or Erie for\ncemetery purposes, or set apart any ground therefor in any of such\ncounties, unless the consent of the board of supervisors or legislative\nbody thereof, or of the city council of the city of New York, in respect\nto Kings or Queens county, be first obtained. Such consent may be\ngranted upon such conditions and under such regulations and restrictions\nas the public health and welfare may require. Notice of application for\nsuch consent shall be published, once a week for six weeks, in the\nnewspapers designated to publish the session laws and in such other\nnewspapers published in the county as such board or body may direct,\nstating the time when the application will be made, a brief description\nof the lands proposed to be acquired, their location and the area\nthereof. Any person interested therein may be heard on such\npresentation. If such consent is granted the corporation may take and\nhold the lands designated therein. The consent shall not authorize any\none corporation to take or hold more than two hundred fifty acres of\nland unless the acquisition is by an abandonment pursuant to section\nfifteen hundred six-c of this article or a merger or consolidation of\ncemetery corporations pursuant to article nine of this chapter that\ncomplies with the additional requirement of section fifteen hundred\nsix-d of this article, except that such limitation shall not apply to\nparagraph (n) of this section and the provisions of subparagraph two of\nparagraph (a) of this secti
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