Legislation
SECTION 533
Certain conservation easements created pursuant to title three of article forty-nine of the environmental conservation law hereafter acqu...
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 5, TITLE 2
§ 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 and
Springwater in Livingston county, the towns of Canadice and Richmond in
Ontario county and the town of Wayland in Steuben county, and lands
within the Tug Hill region, as defined in article thirty-seven of the
executive law, shall be subject to taxation for all purposes. Any
conservation easement 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 or acquired by the state on lands within the
watershed of Hemlock and Canadice lakes in the towns of Livonia,
Conesus, West Sparta and Springwater in Livingston county, the towns of
Canadice and Richmond in Ontario county and the town of Wayland in
Steuben county, or acquired by the state on lands within the Tug Hill
region as defined in article thirty-seven of the executive law, shall be
subject to taxation for all purposes. Any common law easement acquired
on or before January first, nineteen hundred ninety by the state for
conservation purposes within the Adirondack or Catskill parks, as those
areas are defined in the environmental conservation law, shall be
subject to taxation for all purposes. The value of such interests shall
be equivalent to the change, if any, in the value of the lands subject
to the easement. The procedures set forth in sections five hundred
forty, five hundred forty-two, five hundred forty-three and five hundred
forty-four of this title shall govern the assessment and payment of
taxes thereon. If the acquisition by or conveyance to the state of any
such easement is determined to be void by any court of competent
jurisdiction, tax payments on such easement paid by the state prior to
the date of such determination shall be retained by the recipient and
shall be deemed to have been a grant-in-aid by the state.
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 and
Springwater in Livingston county, the towns of Canadice and Richmond in
Ontario county and the town of Wayland in Steuben county, and lands
within the Tug Hill region, as defined in article thirty-seven of the
executive law, shall be subject to taxation for all purposes. Any
conservation easement 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 or acquired by the state on lands within the
watershed of Hemlock and Canadice lakes in the towns of Livonia,
Conesus, West Sparta and Springwater in Livingston county, the towns of
Canadice and Richmond in Ontario county and the town of Wayland in
Steuben county, or acquired by the state on lands within the Tug Hill
region as defined in article thirty-seven of the executive law, shall be
subject to taxation for all purposes. Any common law easement acquired
on or before January first, nineteen hundred ninety by the state for
conservation purposes within the Adirondack or Catskill parks, as those
areas are defined in the environmental conservation law, shall be
subject to taxation for all purposes. The value of such interests shall
be equivalent to the change, if any, in the value of the lands subject
to the easement. The procedures set forth in sections five hundred
forty, five hundred forty-two, five hundred forty-three and five hundred
forty-four of this title shall govern the assessment and payment of
taxes thereon. If the acquisition by or conveyance to the state of any
such easement is determined to be void by any court of competent
jurisdiction, tax payments on such easement paid by the state prior to
the date of such determination shall be retained by the recipient and
shall be deemed to have been a grant-in-aid by the state.