§ 530. Construction of terms. As used in this title: 1. “Taxes” and “taxation” shall include special ad valorem levies. 2. “Lands” and “state lands” shall, include conservation easements created pursuant to title three of article forty-nine of the environmental conservation law within the Adirondack or Catskill parks, as those areas are defined in such […]
§ 532. Certain state lands subject to taxation for all purposes. The following state lands shall be subject to taxation for all purposes: (a) All wild or forest lands owned by the state within the forest preserve; (b) All wild or forest lands owned by the state in the towns of Altona and Dannemora, Clinton […]
§ 533. Certain conservation easements created pursuant to title three of article forty-nine of the environmental conservation law hereafter acquired by the state within the Adirondack or Catskill parks, as those areas are defined in such law and lands within the watershed of Hemlock and Canadice lakes in the towns of Livonia, Conesus, West Sparta […]
§ 534. Certain state lands subject to taxation for all purposes except county purposes. 1. Lands owned by the state acquired for reforestation purposes pursuant to section 9-0501 of the environmental conservation law shall be subject to taxation for all purposes except county purposes. 2. Such lands shall be valued as if privately owned and […]
§ 536. Certain state lands subject to taxation for school purposes only. 1. The following state lands shall be subject to taxation for school purposes: (a) Lands owned by the state, exclusive of the improvements erected thereon by the state, situate in the following school districts: County School District Town Broome Common 4, 11 Kirkwood […]
§ 538. Time of acquisition of lands. Lands described in sections five hundred thirty-two, five hundred thirty-four and five hundred thirty-six of this chapter heretofore or hereafter acquired by the state shall be subject to taxation as provided in such sections.
§ 540. List to be supplied by commissioner. The commissioner shall annually transmit to the assessors of each assessing unit containing state lands subject to taxation, and to town or county assessors, who prepare a copy of the applicable part of the town or county assessment roll for village tax purposes as provided in subdivision […]
§ 542. Assessment of state lands; approval thereof. 1. a. Except as provided in paragraph b of this subdivision, state lands subject to taxation shall be valued as if privately owned and assessed by multiplying the value of the lands by the latest state equalization rate established for the assessing unit or a special equalization […]
§ 543. Assessment of conservation easements. 1. Upon acquisition of a conservation easement subject to taxation pursuant to this title and for common law easements acquired by the state in the Adirondack or Catskill parks and subject to taxation, the commissioner of environmental conservation shall determine an allocation factor applicable to each parcel subject to […]
§ 544. Payment of taxes by state. 1. The comptroller shall pay taxes levied on lands of the state in each county pursuant to the foregoing sections of this title, out of moneys appropriated by the legislature therefor, to the county treasurer for appropriate distribution upon submission of a statement of such taxes by him […]
§ 545. State aid; state-owned lands. 1. Whenever the state or an agency of the state acquires real property which becomes exempt as a result of such acquisition and which constitutes two per cent or more of the total taxable assessed valuation of the latest preceding assessment roll or there is a reduction in assessments […]
§ 545-a. State aid; certain lands in Suffolk county. 1. State aid shall be payable to any tax district, as defined in subdivision five of this section when on any assessment roll the taxable assessed valuation in such district is reduced by a taking of previously taxable property by the state or any agency thereof. […]
§ 546. State aid; loss of certain public utility property. 1. State aid shall be payable to any tax district, as defined in subdivision seven of this section, when on any assessment roll the taxable assessed valuation in such district is decreased in any year by an amount equal to or in excess of ten […]
§ 547. Annual report. On or before January fifteenth the comptroller, in consultation with the board of real property services and other agencies as may be appropriate, shall submit to the governor and the legislature an annual accounting of state aid, taxes and assessments paid by the state pursuant to this article during the preceding […]
