2016 New York Laws
RPT - Real Property Tax
Article 4 - EXEMPTIONS
Title 2 - (420-A - 489) PRIVATE PROPERTY
482 - Quarantined lands.

NY Real Prop Tax L § 482 (2016) What's This?

482. Quarantined lands. Whenever the state takes possession of farm lands for the purpose of enforcing a quarantine and to fumigate or treat the lands against the spread of the golden nematode, the board of supervisors of the county or the financial board of any city, within which such lands are situated, may, in its discretion, exempt such lands from taxation for county, city or town purposes, but such lands shall be subject to tax levies for school purposes and special ad valorem levies and special assessments. An exemption granted pursuant to this section shall continue only while the lands are in the possession of the state and under such quarantine and treatment.


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