§ 15-1506 Assessment of lots. 1. The board of cemetery commissioners of any village shall have, in addition to the powers granted by section 15-1502 of this chapter, the power to assess the owners of lots in any cemetery in its respective village subject to its jurisdiction and control an amount not exceeding twelve dollars per year for the purpose of raising moneys to keep the lots in such cemetery in good and proper condition, and the trustees of each such village for that purpose shall have all the powers mentioned in section fourteen hundred one of the not-for-profit corporation law.

2. If the assessments so levied remain unpaid for a period of ten years or more the amount thereof with interest shall be a lien on the unused portion of the lot which is subject to such assessment, and no portion of the lot shall be used by the owner thereof for burial purposes, while any such assessment remains unpaid.

3. If at the expiration of ten years from the date of the first assessment, any such assessment or interest thereon shall remain unpaid, the commission may sell the unused portion of such lot at public auction, on the cemetery grounds, providing a written notice stating the amount of such unpaid assessment and that such unused portion of such lot will be sold at a time therein to be specified, not less than thirty days from the date of the service of such notice, shall be personally served upon the owner of record or his successor in interest, or if personal service on such person cannot with due diligence be made, then such notice of sale shall be forwarded by registered mail securely wrapped and addressed to the last owner of record and also by posting such notice of sale in three conspicuous places located within the village where the cemetery is located. In the event that the village maintains a website, one of the posting requirements may be fulfilled by posting such information on the website. Said sale shall not be held within thirty days of the date of personal service or of mailing registered notice as the case may be. The surplus proceeds of sale remaining after paying all assessments, interest, costs and charges shall be set aside by the commissioners as a fund for the care and improvement of the portion of such lot that has been used for burial purposes.