2006 New York Code - Abandoned Subdivisions.

 
    §  560.  Abandoned subdivisions.  1. Whenever more than five years has
  elapsed after the subdivision of any tract of land into lots,  plots  or
  sites,  with or without proposed streets, the owner of such tract or any
  part thereof composed  of  two  or  more  contiguous  lots  may,  by  an
  instrument  in  writing, duly executed and acknowledged, describing such
  land, disclaim and abandon such subdivision including  any  streets  not
  opened,  accepted  or used by the public and which are not necessary for
  the use of an owner or occupant of any part of such  tract.  Thereafter,
  for  the  purpose  of  assessment,  the lands described therein shall be
  regarded as a single tract, provided a copy of such instrument is  filed
  (a)  with  the assessors, (b) if such tract is wholly or partly within a
  village, with the clerk of each such village, and (c) if such  tract  is
  wholly or partly within the unincorporated area of a town, with the town
  clerk  of  each  such  town,  and, if a map of such subdivision has been
  filed in the office of a recording officer, provided such instrument  is
  recorded  in  the  office  of  such  recording  officer. A notice of the
  recording shall be endorsed by the recording officer upon the map at the
  time of recording the instrument.
    2. Neither the assessors nor the recording officer shall  accept  such
  an  instrument  unless  it  has  endorsed  thereon or attached thereto a
  certificate of the county treasurer and a certificate of the  collecting
  officer  of  any city, town or village wherein such property or any part
  thereof is situate, stating  that  all  taxes  which  have  been  levied
  against  such  property  have  been paid according to the records in the
  office of the person making the certificate and a receipt of  the  clerk
  of  each  village or town in which any part of such tract is situate for
  the filing of such instrument and a certificate of the  county  director
  of  real  property  tax services that the fee authorized by section five
  hundred three of this article, if any, has been paid. In such  counties,
  no  subdivision  of  any  tract of land into lots, plots or sites or any
  part thereof shall be abandoned, nor shall the county land  map  or  the
  county  tax  map  be  changed or altered to indicate such an abandonment
  except as provided in this section.