New York Laws
Title 2 - Assessment and Taxation of Certain State Lands
544 - Payment of Taxes by State.

§ 544. Payment of taxes by state. 1. The comptroller shall pay taxes
levied on lands of the state in each county pursuant to the foregoing
sections of this title, out of moneys appropriated by the legislature
therefor, to the county treasurer for appropriate distribution upon
submission of a statement of such taxes by him or her in such form and
executed in such manner by the county treasurer as may be required by
the comptroller. Provided, however, that in the case of lands which are
taxable pursuant to subdivision (j) of section five hundred thirty-two
of this title, the comptroller shall pay such taxes. Such payment shall
be requested, processed and paid separately from all other taxes that
are payable to the county treasurer pursuant to this section.

2. No penalties, interest or fees of any kind, except fees payable to
school district collecting officers pursuant to subdivision one of
section thirteen hundred twenty-eight of this chapter on school taxes on
lands outside the forest preserve, shall be added to taxes payable by
the state pursuant to the provisions of this section.