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This entry was published on 2014-09-22
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SECTION 908
Separate entries for land and improvements
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 9, TITLE 1-A
* § 908. Separate entries for land and improvements. 1. The city
assessor shall prepare the assessment roll in accordance with the
provisions of section five hundred two of this chapter, except that
provision shall be made for the separate entry on the assessment roll of
the amount of the total assessment allocated to improvements.

2. The tax levying body of the city of Amsterdam shall make provision
for separate entries of the amount of tax to be paid on the assessment
of the land component and the assessment of the improvements component
of each parcel of real property.

3. Notwithstanding the provisions of subdivision three of section five
hundred two of this chapter, the assessment of land and the assessment
of improvements shall be subject to individual review pursuant to
articles five and seven of this chapter without regard to the total
assessment of the parcel.

* NB Expired July 1, 2001