§ 564. Privately-owned improvements on state lands. 1. Improvements
not owned by the state, but situate on land owned by the state, shall be
assessed and taxed in the name of the owners thereof.

2. Interests granted pursuant to subdivision four-a of section three
of the public lands law or subdivision thirty-eight of section ten of
the highway law or subdivision one of section seventy-two-n of the
general municipal law and any improvement made thereto, shall be
separately assessed and taxed in the name of the lessees thereof;
provided that with respect to interest granted pursuant to subdivision
one of section seventy-two-n of the general municipal law and any
improvements made with respect thereto, taxes, special ad valorem levies
or special assessments shall not become a lien thereon but the lessee
shall be personally liable in accordance with the provisions of section
nine hundred twenty-six of this chapter.