New York Laws
Article 5 - General Powers of Board of Supervisors
219 - Reforested Lands.

(b) The assessment of such lands may be increased or decreased without
regard to the provisions of this subdivision to reflect any change in
the level of assessment of all other property on the assessment roll of
the city, town or village as provided in title two of article twelve of
the real property tax law. The commissioner of taxation and finance
shall certify a change in level of assessment factor subject to the
provisions of title two of article twelve of the real property tax law.
(c) Adequate appropriations shall be made for the payment of such
taxes by the county treasurer to the collectors of the several tax
districts in which said lands are located.
3. The board of supervisors may appropriate sums for carrying out the
provisions of this section and may be reimbursed by the state up to
fifty per centum of the amount by it appropriated, such reimbursement,
however, not to exceed in any year for any county the sum of five
thousand dollars. In order to obtain state assistance, the board of
supervisors shall cause to be filed in the office of the conservation
department not later than January twentieth following the end of the
calendar year in which such appropriation was made, a certificate
executed by the chairman and clerk of the board of supervisors setting
forth the amount of such appropriation and the previous expenditures
made by the county for like purposes under this section and particularly
the funds supplied therefor by the state, with a plan indicating the
purposes for which such sum is to be expended and the manner in which
such plan is to be executed. If the proposed plan and the expenditures
theretofore made by the county for reforestation purposes shall be
approved by the conservation commissioner, he shall recommend to the
governor, the legislature and the department of audit and control the
amount which in his opinion should be contributed by the state to the

county for carrying out such plan and thereupon there shall be
appropriated from any money in the treasury of the state not otherwise
appropriated, an amount equal to the sum so recommended.
4. In addition to such appropriations the state shall without charge
to the county supply it for planting upon the lands owned and acquired
by it for reforestation purposes such trees as shall be deemed by the
conservation commissioner as best suited for the lands to be reforested
and the trees so supplied shall be used by the county for such purpose
and no other in accordance with instructions from the conservation
department.
5. The powers granted to boards of supervisors by this section shall
not be deemed to defeat or impair the provisions of section sixty of the
conservation law or of any other law enacted for the promotion of
forestry but are intended to be supplemental thereto.

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