New York Laws
Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For
583 - Definitions.

ยง 583. Definitions. As used in this title:

1. "City" means the city of New York.

2. "Tax", "taxes" and "taxation" mean a charge imposed on real
property by or on behalf of a county, city, town, village, or school
district for municipal or school district purposes, and any special ad
valorem levy or special assessment.

3. "Watershed agricultural easement" means a watershed conservation
easement which allows the land subject to such easement to be utilized
in agricultural production.

4. "Watershed conservation easement" means an easement, covenant,
restriction or other interest in real property purchased by or on behalf
of the city of New York that is located in those areas of the counties
of Delaware, Dutchess, Greene, Putnam, Schoharie, Sullivan, Ulster and
Westchester located in the watershed of the New York city water supply,
created under and subject to the provisions of article forty-nine of the
environmental conservation law which, for the purpose of maintaining the
open space, natural condition, or character of the real property in a
manner consistent with the protection of water quality generally and the
New York city water supply specifically, limits or restricts
development, management or use of such real property.