New York Laws
Title 2 - Assessment and Taxation of Certain State Lands
530 - Construction of Terms.

§ 530. Construction of terms. As used in this title:

1. "Taxes" and "taxation" shall include special ad valorem levies.

2. "Lands" and "state lands" shall, include conservation easements
created pursuant to title three of article forty-nine of the
environmental conservation law within the Adirondack or Catskill parks,
as those areas are defined in such law and common law easements on land
within the Adirondack or Catskill parks created for conservation
purposes and such easements on lands within the watershed of Hemlock and
Canadice lakes in the towns of Livonia, Conesus, West Sparta and
Springwater in Livingston county, the towns of Canadice and Richmond in
Ontario county and the town of Wayland in Steuben county. "Lands" and
"state lands" shall in no event include lands used by the state for
highway or parkway purposes or lands acquired for such purposes though
not in actual use therefor if construction of a highway or parkway
thereon is in good faith contemplated.

3. Notwithstanding any other provision of law, for purposes of
paragraph j of section five hundred thirty-two of this title, the term
"taxation" shall be construed to include special assessments.