2006 New York Code - Indian Lease Tax.

 
    §  1794-a.  Indian  lease tax. Each year on or before the first day of
  March the authority shall determine the total amount of the Indian lease
  tax, which shall be the sum of (a) the gross annual rental due under the
  master lease entered into with the nation and (b) the  necessary  annual
  expense of administering the authority. A certificate showing the amount
  of  the  said Indian lease tax shall be filed with the common council of
  the city.
    Thereafter, the common council shall levy the Indian lease tax at  the
  same  time as city taxes on each parcel appearing on the assessment roll
  which is within the district. The levy shall be made in the same  manner
  as  city  taxes  except that it shall be extended and apportioned on the
  basis of the assessed valuation  of  each  such  parcel  in  a  separate
  section  to  be  part of and attached to the assessment roll. The Indian
  lease tax so levied shall be collected in  the  same  manner  as  Indian
  rents  are  presently,  (chapter  seven  hundred  eighty-seven  laws  of
  nineteen hundred forty-nine, section one  hundred  seventy-four-a),  and
  shall  be  a  lien  in  the same manner as city taxes and all such taxes
  collected by the city shall belong to the city and be  collected  by  it
  for its own account.
    On  or  before the nineteenth day of February of each year, the common
  council shall cause the total amount of the Indian lease  tax  certified
  to  it  on  or before the previous March first, to be paid to the Seneca
  Nation of Indians for and on behalf of the authority.
    In the event of the continuation of any  of  the  leases  between  the
  Nation  and  its  leaseholders  in  force  prior to the enactment of the
  master lease from  the  Nation  to  the  authority,  such  leases  shall
  continue  in  effect  and  rents  due  thereunder  shall  be  levied and
  collected in the same manner as now in force and to which collection  of
  the Indian lease tax shall correspond. Any amounts of rent received from
  said  pre-existing  leases shall be reflected in the total amount of the
  individual's Indian lease tax and shall be a credit against said tax.