What is the law in NYS regarding roadside memorials?

Interesting that you ask this today.

Almost 20 years ago, a couple I knew were killed by a drunk driver a few miles from where I live, and a few miles from where they lived. The family put up small crosses and flowers at the spot, between the road and the sidewalk, on town land. The town apparently never objected. Every time I passed that spot, the memorial was there, changed and refreshed every so often.

Until recently, when we drove by and I didn't see anything. I said to my wife, "It's been a long time, maybe the family decided enough time has passed."

On the local news tonight, there was story about the memorial and how the family was asking for information on who kept taking them down, and that they had asked the town police for help. No one from the police addressed the situation directly, but the report stated that the police would be paying closer watch, and asked the public to keep an eye out. The crosses had been left in nearby woods and one cross was broken. Obviously, the family was upset, and obviously, nearly 20 years is not enough for them.

My personal view is that it's not right to do it for more than a year. Gravesites are the appropriate place for families to leave remembrances. People unfortunately die on streets and other public areas by means other than vehicle accidents. You don't see this in front of a store on the sidewalk when someone dies of a heart attack at that spot. I am seeing it once in a while when I (rarely) go into the city and I pass a spot where someone was murdered, and there will be makeshift memorials of stuffed animals and empty liquor and beer bottles along with flowers and maybe a small cross, but the city removes those after a week or two. So the city tolerates it even though there is probably some ordinance against littering, and this could be classified as that.

But on roadsides, I looked and couldn't find anything specific. I found an article that cited memorials being removed from state roads in New York, by state DOT road crews, but that seems to be a matter of the memorials being in the way of necessary maintenance work and not because of any piece of legislation.

Some states, in some local jurisdictions, do have laws about this. It's becoming more prevalent in society, people doing this, and it can grow into a problem, so I would expect to see more legislation coming regarding this. Right now, in New York, I'm not aware of any. This local road is not a state road, so it would be up to the local government, and they've allowed it for 20 years.

The ACTUAL law is that they are ALWAYS illegal. The GROUND on which they are placed is within the right of way of the road, and NOTHING can legally be erected in the right of way, except authorized signs and traffic control devices.

There is no tax on them.

There may be local rules and the state/federal highways would likely have different rules anyway.

In general, these would not be permitted on major highways, local roads would usually be fine. Personally, I think they are a distraction to drivers and would have the potential to result in subsequent collisions...I see no reason to have a roadside memorial

How is this a tax related question?