§ 583. Definitions. As used in this title: 1. “City” means the city of New York. 2. “Tax”, “taxes” and “taxation” mean a charge imposed on real property by or on behalf of a county, city, town, village, or school district for municipal or school district purposes, and any special ad valorem levy or special […]
§ 584. Taxation of watershed conservation easements and watershed agricultural easements. Any watershed conservation easement shall be subject to taxation for all purposes except as hereafter provided. A watershed agricultural easement shall be subject to taxation as provided in section five hundred eighty-five of this title. The procedures set forth in this title shall govern […]
§ 585. Taxation or exemption of watershed agricultural easements. 1. Any watershed agricultural easement acquired before January first, two thousand eleven shall be exempt from taxation on any assessment roll on which the land subject to the easement qualifies for and receives an agricultural assessment pursuant to article twenty-five-AA of the agriculture and markets law. […]
§ 586. Assessment of watershed conservation easements and watershed agricultural easements. 1. Upon acquisition of a watershed conservation easement or a watershed agricultural easement, there shall be determined an allocation factor applicable to each parcel subject to such easement. The allocation factor shall be the portion of the value of each parcel which the easement […]
§ 587. List of watershed conservation easements and watershed agricultural easements. The city shall annually transmit to the commissioner, to the assessors of each assessing unit in which the city has acquired watershed conservation easements and watershed agricultural easements, and to town or county assessors, who prepare a copy of the applicable part of the […]
§ 588. Payment of taxes on parcels subject to a watershed conservation easement or watershed agricultural easement. 1. The city shall pay taxes levied on watershed agricultural easements and watershed conservation easements pursuant to the foregoing sections of this title in the same manner as any other taxes levied upon real property. 2. Payment of […]
§ 589. Change in allocation factor. 1. At any time after the allocation factor is initially certified to the assessing unit, upon the request of the city or the owner of the parcel burdened by the easement, the commissioner may compute and certify a new allocation factor based on a change in circumstances. A request […]
§ 589-a. Authority to promulgate rules. In addition to any other authority conferred upon the commissioner by statute, the commissioner is hereby authorized to promulgate rules and mandate the use of forms to implement the provisions of this title.
