New York Laws
Article 8 - Cemeteries
161 - Title May Be Acquired by Condemnation.

§ 161. Title may be acquired by condemnation. If the said common
council or board of trustees shall be unable to agree with the owner of
such lands for the purchase thereof, the said common council or board of
trustees may proceed to acquire the title thereto in the manner
prescribed by the condemnation law. The amount paid for such lands, by
such common council or board of trustees as aforesaid, and all the
expenses attending the same, with the expenses of fencing and improving
the same, shall be assessed and collected by a general tax upon all the
taxable property of such city or village, in the same manner as other
city or village taxes are assessed and collected.

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