2006 New York Code - Certain State Lands Subject To Taxation For All Purposes Except County Purposes.

 
    § 534. Certain state lands subject to taxation for all purposes except
  county  purposes. 1. Lands owned by the state acquired for reforestation
  purposes pursuant to section 9-0501 of  the  environmental  conservation
  law  shall  be  subject  to  taxation  for  all  purposes  except county
  purposes.
    2. Such lands shall be valued as if privately owned  and  assessed  in
  accordance  with  subdivision  one  of section five hundred forty-two of
  this article.
    3. Lands not otherwise subject to taxation  and  owned  by  the  state
  acquired for reforestation or multiple use purposes with monies from the
  park  and  recreation  land acquisition bond act of 1960 where the total
  acreage of such property or properties in  any  assessing  unit  exceeds
  three thousand acres and comprises at least nine and one-half percent of
  the  acreage of such assessing unit shall be subject to taxation for all
  except county purposes.
    a. State lands subject to taxation pursuant to the provisions of  this
  subdivision  shall be valued as if privately owned and shall be assessed
  in accordance with subdivision one of section five hundred forty-two  of
  this article.
    b.  The  state  board shall annually transmit to the assessors of each
  assessing unit containing such state lands subject to taxation,  and  to
  town  or  county  assessors who prepare a copy of the applicable part of
  the town or county assessment roll for village tax purposes as  provided
  in  subdivision  three  of section fourteen hundred two of this chapter,
  for each such village containing such state lands subject to taxation an
  assessment form containing a list of all  such  lands  therein.  In  the
  transmittal  of  such  form,  the board shall notify the assessor of the
  date as of which the state lands are  to  be  valued.  Such  date  shall
  conform  to  the  date which is the basis of the state equalization rate
  established pursuant to section twelve hundred two of this  chapter  and
  required  to  be  used  to  determine the assessment of such state lands
  pursuant to this subdivision.
    c. Upon receipt of the assessment form containing the  list  of  state
  lands  subject  to  taxation, the assessor shall provide the state board
  with initial assessments of such state lands. The assessor shall  return
  to   the   state  board  the  original  assessment  form,  any  proposed
  corrections  to  the  inventory  or  description  of  such  lands,   the
  assessor's estimate of the value of such state lands determined pursuant
  to   paragraph   a  of  this  subdivision  and  the  assessor's  initial
  assessments  of  such  lands,  at  the  uniform  percentage   of   value
  established  by the state board as the latest state equalization rate or
  special equalization rate for the assessing unit.
    d. The state board shall review any initial assessment of  such  state
  land  subject to taxation. Such review may include a physical inspection
  of the property, an appraisal, a comparison of sales data, or any  other
  technique  relevant to valuation. Following such review, the state board
  may accept, reject or modify the initial  assessment.  Where  the  board
  accepts the initial assessment, it shall establish the same as the final
  assessment  and  so  notify  the  assessor.  Where the board modifies or
  rejects the  initial  assessment,  it  shall  substitute  a  preliminary
  assessment  and  so  notify  the assessor. For information purposes, the
  state board shall provide copies of all notices issued pursuant to  this
  subdivision  to  the  appropriate  tax  levying bodies of each municipal
  corporation which levies taxes upon such state lands.
    e. Following receipt of such  list  of  preliminary  assessments,  the
  assessing  authority may submit proposed corrections to such list to the
  state board, together with  such  supporting  documentation  as  may  be
  required by the state board.
    f.  The  state  board  shall,  after  review  of  such  documentation,
  promulgate a final assessment for each such parcel and transmit  a  list
  of  such final assessments to the appropriate assessing authority, which
  shall then enter such assessments on the final assessment roll for  such
  assessing unit.
    g.  In  instances  where the assessor does not provide the state board
  with initial assessments, the  state  board  shall  promulgate  a  final
  assessment for each parcel and transmit a list of such final assessments
  to   the   appropriate  assessing  authority,  which  shall  enter  such
  assessments on the final roll of such assessment unit.
    h. The state board shall promulgate rules and  regulations,  including
  forms  and  dates  for  filings, to implement the procedures provided in
  this subdivision.
    i. Any final assessment promulgated by the  state  board  pursuant  to
  paragraph  f hereof shall be subject to review in a proceeding commenced
  by the appropriate assessing authority pursuant to article seventy-eight
  of the civil practice law and rules.