Attorney General of New York — Opinion
Dated: February 23, 1981
TOWN LAW, § 291 (1), (2); VILLAGE LAW, § 15-1500.
Care of abandoned cemeteries located in villages is the responsibility of the town.
Dennis Morris, Esq. Village Attorney, Burdett
You ask what level of government is responsible for maintenance of an abandoned cemetery located in a village.
Towns are required to remove grass and weeds from all abandoned cemeteries other than private burial grounds (Town Law, § 291 [1]). Villages may not tax or assess cemeteries in the care or control of a town by reason of abandonment (Town Law, § 291 [2]). Since subdivision 2 of section 291 deals with abandoned cemeteries located in a village, the implication is that the legislative intent was to place responsibility on the town for care of abandoned cemeteries located in villages within the town (1969 Op Atty Gen 87 [Inf]). We find no provision of law giving villages any responsibility for care of abandoned cemeteries. We note that village cemeteries may be established under section 15-1500 of the Village Law.
We conclude that care of abandoned cemeteries located in villages is the responsibility of the town.