§ 446. Cemeteries. 1. Real property actually and exclusively used for\ncemetery purposes shall be exempt from taxation and exempt from special\nad valorem levies and special assessments.\n 2. In addition to the exemption provided in subdivision one of this\nsection, unimproved land, which is not presently used for cemetery\npurposes, but in which interments are reasonably and in good faith\nanticipated, shall be exempt from taxation, special ad valorem levies\nand special assessments. An exemption pursuant to this subdivision shall\nbe granted only upon application by the owner of the property on a form\nprescribed by the commissioner. The application shall be filed with the\nassessor of the appropriate county, city, town or village on or before\nthe taxable status date of such county, city, town or village.\n 3. The term "cemetery purposes", as used in this section shall mean\nland and buildings, whether privately or publicly owned or operated,\nused for the disposal or burial of deceased human beings, by cremation\nor in a grave, mausoleum, vault, columbarium or other receptacle. Such\nterm shall also include land and buildings actually used and essential\nto the providing of cemetery purposes including, but not limited to, the\non site residence of a full-time caretaker and a storage facility for\nnecessary tools and equipment.\n 4. No real property shall be entitled to receive an exemption pursuant\nto this section if the owner or operator of such real property or any\nofficer, member or employee thereof, shall receive or may be lawfully\nentitled to receive any pecuniary profit from the operations thereof,\nother than reasonable compensation for services performed, or, if the\nownership or operation is a guise or pretense for directly or indirectly\nmaking any other pecuniary profit for such owner or operator or for any\nof its officers, members or employees.\n
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