2016 New York Laws
PBL - Public Lands
Article 2 - (Public Lands) OFFICE OF GENERAL SERVICES
19 - Taxes and assessments for local improvements on state lands.

 19. Taxes  and  assessments for local improvements on state lands. A
  person, body or board authorized to assess lands for local  improvements
  or  purposes, shall submit to the comptroller of the state an invoice of
  assessment on state lands, showing the purpose for which the  assessment
  is  made,  the  state  lands assessed and the amounts for which they are
  assessed, and referring to the law authorizing the assessment.  No  fee,
  interest,  penalty  or  expense  shall  be  added  to  or  accrue on any
  assessment against state lands, nor shall such lands be  sold  therefor;
  but  such  assessments  shall, if confirmed and uncontested, be paid and
  discharged out of any moneys appropriated therefor. All sales  of  state
  lands for unpaid taxes or assessments for local improvements or purposes
  are void. All taxes and assessments legally made on state lands, and all
  legal  rents or charges thereon, shall be audited by the comptroller and
  paid  out  of  the  treasury.  On  or  before  January   fifteenth   the
  comptroller,  in  consultation  with  the  board  of  real  property tax
  services and other agencies as may be appropriate, shall submit  to  the
  governor   and  the  legislature  an  annual  accounting  of  taxes  and
  assessments paid pursuant to  this  section  during  the  preceding  and
  current  fiscal years. Such accounting shall include, but not be limited
  to the number, type and amount of such payments, as well as an  estimate
  of  payments  to be made during the remainder of the current fiscal year
  and during the following fiscal year. If any provision of  this  section
  conflict  with any provision of any other general, special or local law,
  this section shall prevail; and no other general, special or  local  law
  shall  be  deemed  to  repeal,  alter  or  abridge any provision of this
  section, unless  this  section  or  this  article  or  this  chapter  be
  expressly  and  specifically  referred  to  therein.  This section shall
  extend, in its operation and effect, so as to include  all  actions  and
  proceedings,  whether  judicial  or administrative, heretofore commenced
  under any general, special or local law and now pending.