§ 564 — Privately-owned improvements on state lands

§ 564. Privately-owned improvements on state lands. 1. Improvements\nnot owned by the state, but situate on land owned by the state, shall be\nassessed and taxed in the name of the owners thereof.\n 2. Interests granted pursuant to subdivision four-a of section three\nof the public lands law or subdivision thirty-eight of section ten of\nthe highway law or subdivision one of section seventy-two-n of the\ngeneral municipal law and any improvement made thereto, shall be\nseparately assessed and taxed in the name of the lessees thereof;\nprovided that with respect to interest granted pursuant to subdivision\none of section seventy-two-n of the general municipal law and any\nimprovements made with respect thereto, taxes, special ad valorem levies\nor special assessments shall not become a lien thereon but the lessee\nshall be personally liable in accordance with the provisions of section\nnine hundred twenty-six of this chapter.\n