For some reason, a tasteless, old joke came to mind when I read the Appellate Division's decision in Matter of Durante Bros. Constr. Corp. v. St. John's Cemetery.
Apparently, Durante Brothers Construction Company (Durante) entered into an oral agreement with the Roman Catholic Diocese of Brooklyn, as agent for St. John's Cemetery, to perform $500,000 in work. When the cemetery failed to pay, Durante secured a money judgment and sought to enforce it by compelling a sale of the cemetery's property. The Queens County Supreme Court allowed Durante to sell "any and all property" that did not contain graves or burial monuments (including "two office buildings, parking lots, a machine shop, and a garage located on the cemetery grounds").
On appeal, the Appellate Division, Second Department, reversed and directed that further hearings be conducted to determine whether the land sought to be sold was "necessary to ensure the functioning and survivability of the cemetery." If used and occupied for "cemetery purposes," Real Property Law section 450(1) exempts property from the enforcement of money judgments and further prohibits any tax or assessment to be "levied, collected or imposed," or for said land to be mortgaged or otherwise used to secure the payment of debts.
Until those hearings are held, we can't begin to tell you how grave things look for St. John's.
For a copy of the Appellate Division's decision in Matter of Durante Bros. Constr. Corp. v. St. John's Cemetery, please click on the following link:
http://www.nycourts.gov/reporter/3dseries/2006/2006_05956.htm