§ 19 — Taxes and assessments for local improvements on state lands

New York § 19

• Jurisdiction: New York
• Law PBL: Public Lands
• Art. 2: Office of General Services

Text

§ 19. Taxes and assessments for local improvements on state lands. A\nperson, body or board authorized to assess lands for local improvements\nor purposes, shall submit to the comptroller of the state an invoice of\nassessment on state lands, showing the purpose for which the assessment\nis made, the state lands assessed and the amounts for which they are\nassessed, and referring to the law authorizing the assessment. No fee,\ninterest, penalty or expense shall be added to or accrue on any\nassessment against state lands, nor shall such lands be sold therefor;\nbut such assessments shall, if confirmed and uncontested, be paid and\ndischarged out of any moneys appropriated therefor. All sales of state\nlands for unpaid taxes or assessments for local improvements or purposes\nare void. All taxes and assessments legally made on state lands, and all\nlegal rents or charges thereon, shall be audited by the comptroller and\npaid out of the treasury. On or before January fifteenth the\ncomptroller, in consultation with the board of real property tax\nservices and other agencies as may be appropriate, shall submit to the\ngovernor and the legislature an annual accounting of taxes and\nassessments paid pursuant to this section during the preceding and\ncurrent fiscal years. Such accounting shall include, but not be limited\nto the number, type and amount of such payments, as well as an estimate\nof payments to be made during the remainder of the current fiscal year\nand during the following fiscal year. If any provision of this section\nconflict with any provision of any other general, special or local law,\nthis section shall prevail; and no other general, special or local law\nshall be deemed to repeal, alter or abridge any provision of this\nsection, unless this section or this article or this chapter be\nexpressly and specifically referred to therein. This section shall\nextend, in its operation and effect, so as to include all actions and\nproceedings, whether judicial or administrative, heretofore commenced\nunder any general, special or local law and now pending.\n