A municipal governing body may acquire, by purchase, donation or otherwise, and control lots or parcels of land within and without the limits of the municipality as the governing body deems necessary for cemetery purposes. When lots or parcels are so acquired, the title shall vest in the municipality. The governing body may subdivide or plat any of the lots or lands into suitable parcels for burial purposes and make such disposition thereof as will in the judgment of the governing body best serve the purpose for which they were acquired. Any lands so acquired shall thereafter be exempt from taxation, and the governing body may pay and discharge any assessments against the lands for the improvement of streets or the construction of sewers. The governing body shall provide for the grading, fencing, ornamenting and improving of all burial and cemetery grounds owned by the municipality and the avenues leading thereto, and may construct walks and plant and protect ornamental trees and shrubs therein, and provide for paying the cost thereof.
Added by Laws 1977, c. 256, § 26-102, eff. July 1, 1978.