New York Statutes

§ 560 — Abandoned subdivisions

New York § 560
JurisdictionNew York
Law RPTReal Property Tax
Title 4Miscellaneous Provisions
Art. 5Assessment Procedure

This text of New York § 560 (Abandoned subdivisions) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Real Property Tax § 560 (2026).

Text

§ 560. Abandoned subdivisions.

1.Whenever more than five years has\nelapsed after the subdivision of any tract of land into lots, plots or\nsites, with or without proposed streets, the owner of such tract or any\npart thereof composed of two or more contiguous lots may, by an\ninstrument in writing, duly executed and acknowledged, describing such\nland, disclaim and abandon such subdivision including any streets not\nopened, accepted or used by the public and which are not necessary for\nthe use of an owner or occupant of any part of such tract. Thereafter,\nfor the purpose of assessment, the lands described therein shall be\nregarded as a single tract, provided a copy of such instrument is filed\n(a) with the assessors, (b) if such tract is wholly or partly within a\nvillage, with the

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Related

Opn. No.
(New York Attorney General Reports, 2004)

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New York § 560, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/RPT/560.