N.Y. Comp. Codes R. & Regs. tit. 19 § 202.5

Current through Register Vol. 46, No. 43, October 23, 2024

Section 202.5 - Procedure for Determination of Abandonment - Town Maintenance

(a) Determination by the Division. At any time after initiating steps to avoid abandonment, the division, on its own or at the request of the cemetery, may issue a written determination that the cemetery has become abandoned. The written determination shall be sent to directors and officers of the cemetery corporation and to any town in which any part of the cemetery is located.

(b) The determination shall include the following information:

(1) The name and address of the cemetery corporation and contact information for directors and officers of the cemetery corporation;

(2) A description of the standard for determining that a cemetery is deemed abandoned;

(3) A description of the factors that led to the determination of abandonment;

(4) A description of any efforts taken to avoid abandonment and the results of those efforts;

(5) A list of financial accounts showing the name of the entity with whom the account is maintained; the type of account; the account number; and the last known balance;

(6) A statement that the funds in the account are the property of the town, unless the determination of abandonment is overturned, and that the town should seek guidance from the Office of the New York State Comptroller regarding the use of such funds;

(7) A description of the other assets and liabilities of the cemetery; and

(8) A statement that the town is not obligated to take title to the real property of the abandoned cemetery.

(c) Within sixty (60) days of the date of the determination letter, the determination shall be presented to the Cemetery Board for final determination. The cemetery and the town or towns shall be given written notice of the date, time and place of the meeting of the Cemetery Board at which it will be presented for final determination and representatives from same shall be heard. The board shall either confirm or reverse the determination or may seek additional information.

N.Y. Comp. Codes R. & Regs. Tit. 19 § 202.5

Adopted New York State Register March 9, 2022/Volume XLIV, Issue 10, eff. 3/9/2022