ยง 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.
Structure New York Laws
Article 2 - Office of General Services
2 - State-Owned Real Property Inventory and Management Program.
2-B - Transfers of Certain Funds.
3 - Powers and Duties; Leases.
4 - Vesting of Crown Lands in the People of the State.
5 - Letters Patent, Form and Contents; to Be Recorded in the Office of the Secretary of State.
6 - Determination of Claims Based on Alleged Failure of Title.
7 - Partition of Lands Held by the State in Joint Tenancy or Tenancy in Common.
8 - Trespasses Upon State Lands.
10 - Power to Investigate Before Grant.
11 - Power to Confirm Defective Grant.
12 - Certain Patents and Grants Ratified.
12-A - Certain Patents Ratified and Confirmed.
13 - Grants to Heirs, Devisees or Successors in Interest.
14 - Time of Performing Conditions of Grant.
15 - Prohibitions as to Grants in Lake George.
15-A - Filling in the State Owned Bed of Lake George Prohibited.
16 - Reservation of Esopus Island.
17 - Payment of Incumbrances on Public Lands; Adverse Claims; Costs.
17-A - Abandonment of Claims Under Defective Tax Sales; Recovery of Taxes Paid Thereon by State.
18 - Expenses Chargeable to Special Funds.
19 - Taxes and Assessments for Local Improvements on State Lands.
19-A - State Aid; Certain State-Leased or State-Owned Lands.
19-B - State Aid; Certain State-Owned or Reacquired Lands.
20 - Grants of Lands in Onondaga Salt Springs Reservation Designated on Certain Map.
21 - Conveyance of Strips of Abandoned Canal Lands and Onondaga Salt Springs Reservation Land.
22 - Management of Sand and Gravel Resources.
23 - Disposition of Moneys Received From Sale of Certain State Lands and Sand and Gravel Thereon.
24 - Sale or Exchange of Certain Detached Parcels of Forest Preserve Lands.
26 - Refunds When Sales Cannot Be Completed.
27 - Acquisition of Real Property by Purchase or Appropriation.
29 - Watershed Conservation Easements and Watershed Agricultural Easements.