New York Real Property Code § 451

Acquisition of lands for cemetery purposes in certain counties
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§ 451. Acquisition of lands for cemetery purposes in certain counties.\nIt shall not be lawful for any person to take by deed, devise or\notherwise or set apart or use any land or ground in any of the counties\nof Westchester, Kings, Queens, Richmond, Bronx, New York, Rockland,\nSuffolk, Putnam or Nassau, for cemetery purposes without the consent of\nthe board of supervisors for such county, or of the city council of the\ncity of New York, as the case may be, first had and obtained in like\nmanner as provided for in the membership corporations law; and said\nboard of supervisors or city council in granting such consent may annex\nthereto such conditions, regulations and restrictions as such board may\ndeem the public health or the public good require.\n

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