2006 New York Code - Value Of Lands And Structures Supporting Non-residential Water Dependent Activities

 
    §  582-a.  Value  of  lands  and structures supporting non-residential
  water dependent activities. 1. Notwithstanding any  other  provision  of
  law,  real  property owned or leased for non-residential water dependent
  activities shall be assessed for the purposes of this chapter at  a  sum
  reflecting the current use of such lands, and shall not be assessed at a
  rate  that reflects the best possible use of those lands, for as long as
  those non-residential activities remain of a water dependent nature.
    2. For the purposes of this section, "structures" shall be defined  as
  those structures used:
    (a)  Within  a  marine  district  as  provided  in  the  coastal  zone
  management  local  waterfront  revitalization  program   under   article
  forty-two of the executive law, or within a state approved comprehensive
  harbor  management  plan,  as defined in subdivision ten of section nine
  hundred eleven of the executive law;
    (b) On lands under lease from the state or the thruway  authority  for
  non-residential   purposes   considered   to   support  water  dependent
  activities;
    (c) For the purpose of berthing and mooring of  recreational  vessels,
  and the storage thereof, or a boatyard, marine service facility, charter
  or sports fishing station, bait and fuel operations, marine towing; and
    (d)  For  any  other  non-residential purpose that requires the use of
  waterfront lands in order to function or provide marine services.