(a)(i) If the records of the corporation demonstrate that the lot, plot or part thereof was purchased more than seventy-five years prior to the application of the corporation; and (ii) if no burials have been made in the lot, plot or part thereof or all the bodies therein have been lawfully removed; and (iii) if neither the owner or owners of the lot, plot or part thereof nor any person having a credible claim to ownership who has visited, made payments in respect of or engaged in any other proprietary activities with respect to the lot, plot or part thereof can be identified after a reasonable search conducted by the cemetery corporation, it shall be conclusively presumed that the owner or owners of the lot, plot or part thereof have abandoned their burial rights. A reasonable search consists of a search of: (1) all cemetery records to determine the name of the owner or owners of the lot, plot or part thereof, their last known addresses and all information available to the cemetery relating to any person buried in the lot, plot or part thereof and the names and last known addresses of any persons making inquiry about or visiting the lot, plot or part thereof; (2) a search for the death certificates and the probated wills of the owner or owners of the lot, plot or part thereof; (3) the posting of notice by the cemetery at the entrance to the cemetery and in the cemetery office, if any, of its intention to declare the lot, plot or part thereof abandoned; (4) the mailing of such notice certified mail with return receipt requested to the owner or owners of the lot, plot or part thereof and each person identified during the reasonable search at their last known addresses; (5) publication of such notice once in each week for three successive weeks, in two newspapers of regular commercial circulation by subscription and/or newsstand sale, to be designated by the county clerk of the county where the cemetery is located which in his or her judgement, given the ethnic, religious, geographic or other related demographic characteristics of the owner or owners of the lot, plot or part thereof and each person identified through the reasonable search and the predominant readership of such newspapers are best calculated to inform the owner or owners of the lot, plot or part thereof and each person identified through the reasonable search of any application pursuant to the provisions of this section; and (6) the preparation of an affidavit describing the steps taken by the cemetery corporation to ascertain the identity of and to contact the current owner or owners of the lot, plot or part thereof or next-of-kin thereof or any other persons identified in the course of the reasonable search who might have relevant information and the results of such steps. After the filing with the cemetery board of proof of compliance with the above requirements in form and substance reasonably satisfactory to such board and upon approval by the cemetery board, the lot, plot or part thereof may be resold by the cemetery to any party in compliance with the cemetery rules and regulations provided, however, that any monument subsequently placed on such lot, plot or part thereof shall conform to the general appearance of any existing monuments in said section of lots, plots or parts thereof, if any.

(b) If (i) the circumstances described in paragraph (a) of this section exist except that one or more burials have been made in a lot, and the last burial was made more than seventy-five years prior to the application, (ii) the lot, plot or part thereof can be subdivided to create new graves, (iii) the bodies have not been lawfully removed, and (iv) the cemetery submits an application to the cemetery board which complies with the requirements set forth in paragraph (a) of this section, it shall be conclusively presumed that the lot owner has abandoned the right to make further burials in the lot, the lot may be subdivided, and the resubdivided lot, plot or parts thereof which do not contain the remains of the deceased persons may be resold by the cemetery corporation as provided in this section. Nothing in this section shall permit a cemetery corporation to declare abandoned a lot, plot or part thereof, where such lot, plot or part thereof was purchased for multiple depth burials and where one or more burials has occurred or authorized a cemetery corporation to remove a monument or other embellishment to facilitate the resale of such lot, plot or part thereof, except as provided by section fifteen hundred ten of this article.

(c) If the owner or owners of a lot, plot or part thereof can be identified, the cemetery corporation, with the consent of the owner or owners of the lot, plot or part thereof, the lot, plot or part thereof may be resubdivided, and the resubdivided lot, plot or part thereof which does not contain the remains of deceased persons may be resold by the cemetery corporation, provided, however, if no burial has been made in the lot, plot or part thereof, in the twenty-five year period preceding such application, the owner of a lot, plot or part thereof has notified his or her parents, spouse, issue, brothers, sisters, grandparents, and grandchildren, if any, of the application to the cemetery board, and provided further, however, if a burial has been made in this lot, plot or part thereof during such twenty-five year period, the spouse and issue of such deceased person are also notified, and provided further, in either case the owner of the lot, plot or part thereof satisfies the cemetery board that none of the persons notified have agreed within forty-five days of notification to purchase the lot, plot or part thereof at the price provided under paragraph (c) of section fifteen hundred thirteen of this article.

(d) Upon the sale of a lot, plot or part thereof reacquired by the corporation under the provisions of paragraph (a), (b), or (c) of this section, thirty-five percent of the net proceeds shall be placed in the permanent maintenance fund and sixty-five percent shall be placed in the current maintenance fund. Provided, however, that if their property was reacquired under paragraph (i) of this section, thirty-five percent of the net proceeds shall be placed in the permanent maintenance fund, fifty percent shall be placed in the current maintenance fund and fifteen percent shall be placed in a perpetual care fund which the cemetery shall establish in the name of the defunct society for the exclusive purpose of maintenance of the grounds on which the graves were reacquired.

(e) If the owner of the lot, plot or part thereof is subsequently identified, the cemetery corporation shall: (i) return all unsold lots, plots or parts thereof if any, to the owner if so requested; and (ii) with respect to any lots, plots or parts thereof that have been sold pursuant to this section, at the option of the owner of the lot, plot or part thereof; either (1) provide the owner, at no cost to the owner, with a lot, plot or part thereof comparable to any lot, plot or part thereof that was sold by the cemetery corporation or (2) provide the owner with the proceeds from the sale of the lot, plot or part thereof reacquired under this section with interest thereon from the date of the sale at six percent per annum.

(f) The provisions of this section shall not apply to a lot, plot or part thereof whose record owner is a religious burial society.

(g) The provisions of this section shall not violate the burial requirements of sectarian sections of cemetery corporations.

(h) Monuments to be erected on a lot, plot or parts thereof, following the resale of a lot, plot or part thereof, shall conform to the rules and regulations or other requirements of the cemetery corporation and shall conform to the size, style and type of monuments in the section of the cemetery where such resale occurs.

(i) A cemetery corporation may, upon application and approval by the cemetery board, reacquire, resubdivide, and resell a lot, plot or part thereof formerly owned by a nonsectarian burial society under the following circumstances:

(1) If the cemetery corporation has received a request to make a burial on the grounds of a nonsectarian burial society and the provisions of paragraph (h) of section fifteen hundred twelve of this article had to be invoked to make the burial then the cemetery corporation may, at its discretion, commence the process of reacquiring the unused graves on the grounds of the nonsectarian burial society, except that any graves that have been reserved for individuals where such reservations have been recorded on the books and records of the cemetery corporation shall be exempt from reclamation; or

(2) If routine mailings or proxy mailings are sent to the officers of record of a nonsectarian burial society and such mailings are returned by the post office, the cemetery corporation may, at its discretion, make a second mailing by certified mail return receipt requested to each officer of record of the nonsectarian burial society as recorded on the cemetery's books and records and, if each of these mailings is returned by the post office, the cemetery corporation may, at its discretion, commence the process of reacquiring the unused graves on the grounds of the nonsectarian burial society, except that any graves that have been reserved for individuals where such reservations have been recorded on the books and records of the cemetery corporation shall be exempt from reacquisition.

(j) If a cemetery corporation has decided to commence the process of reacquiring graves owned by a nonsectarian burial society it shall:

(1) send by certified mail return receipt requested to each individual who has engaged in proprietary activities in connection with graves on the grounds of a nonsectarian burial society, seeking the names and addresses of any current officers of the nonsectarian burial society and informing those individuals of the cemetery corporation's intentions of reacquiring the unused graves on the grounds of the nonsectarian burial society;

(2) send by certified mail return receipt requested to each individual who has a grave reserved or deeded to them a letter seeking the names and addresses of any current officers of the nonsectarian burial society and informing such individuals of the cemetery corporation's intentions or reacquiring the unused graves on the grounds of the nonsectarian burial society;

(3) post a notice as provided in clause three of subparagraph (iii) of paragraph (a) of this section;

(4) publish a notice as provided in clause five of subparagraph (iii) of paragraph (a) of this section;

(5) prepare and submit an affidavit as provided in clause six of subparagraph (iii) of paragraph (a) of this section; and

(6) upon the sale of any grave or graves on the grounds of the nonsectarian burial society which have been reacquired by the cemetery corporation, the cemetery corporation shall distribute the net proceeds of the sale as provided in paragraph (d) of this section.

(k) The cemetery corporation shall delay the sale of ten percent of the graves it reacquires from the nonsectarian burial society for twenty years as a reserve in the event an individual or individuals are identified who have a valid claim for burial on the grounds of the nonsectarian burial society.

(l) At the time the graves that have been reacquired by a cemetery corporation from a nonsectarian burial society are sold, the contract of sale shall contain a clause in bold type which specifies that the monuments to be erected on such lot, plot or part thereof, shall conform to the size, style and type of monuments in the section of the cemetery where such graves are located.