New York Laws
Title 2 - Assessment and Taxation of Certain State Lands
542 - Assessment of State Lands; Approval Thereof.

(b) No such assessment shall be valid for any purpose without the
approval of the commissioner, which approval shall be evidenced by a
certificate attached to the assessment roll of the assessing unit or
copy of the applicable part thereof used for school district or village
purposes, when the village is not an assessing unit, or filed therewith
in accordance with section fifteen hundred eighty-four of this chapter.
Where administrative or judicial proceedings are commenced to review an
assessment approved by the commissioner, a certificate of approval shall
not be deemed a waiver of any right to review of the assessment, nor
shall such certificate constitute an admission in any such proceeding.
(c) Notwithstanding the foregoing provisions of this section or any
general or special law to the contrary, the total taxable assessed
valuation of those state-owned wild or forest lands lying within the
Adirondack park as approved by the commissioner upon any final
assessment roll completed, verified and filed in the year nineteen
hundred sixty, shall not, upon any assessment roll hereafter completed,
or applicable part thereof used for village tax purposes where the
village is not an assessing unit, be reduced by the approval of the
commissioner to a total amount less than the total taxable assessed
valuation of such state-owned wild or forest lands within such park as
approved by the commissioner upon the corresponding final assessment

roll completed, verified and filed in the year nineteen hundred sixty as
adjusted by the commissioner for any change in the level of assessment
thereafter occurring as hereinafter provided, and such total taxable
assessed valuation of all state-owned wild or forest lands within such
park as approved by the commissioner upon any final assessment roll
completed, verified and filed in the year nineteen hundred sixty shall
be adjusted by the commissioner upon its own motion or upon the
application of the assessing unit, or village which is not an assessing
unit, to reflect a subsequent increase or decrease in the level of
assessment for the assessing unit, or village which is not an assessing
unit, as compared with the corresponding final assessment roll
completed, verified and filed in nineteen hundred sixty. "Adirondack
park" or "park" as used in the last preceding sentence means land lying
within the area described in subdivision one of section 9-0101 of the
environmental conservation law including any future amendments thereto.
4. Notwithstanding the foregoing provisions of this section or any
other law, an assessment of state lands taxable pursuant to the
provisions of this title acquired by the state prior to the lien date of
taxes thereon may, at any time within two years from the time made, be
approved by the commissioner in such an amount as will place such
assessment at the same percentage of full valuation as other taxable
real property in the assessing unit at the time the assessment was made.
Upon approval of such an assessment of state lands, taxes thereon shall
be legalized, ratified and confirmed in an amount which would have been
payable had such assessment been approved by the commissioner pursuant
to subdivision three of this section. Such taxes may thereupon be
audited and paid by the comptroller in the same manner that taxes on
such lands would ordinarily be audited and paid.