Section 219. Reforested lands

1. The board of supervisors shall have power
  to  purchase,  acquire,  or  accept  by  gift  lands  for  purposes   of
  reforestation  and/or lease for the purpose of aiding in discovering and
  removing oil and/or gas from such reforested land and adequately  plant,
  fence  and  otherwise  maintain  said  lands  for  purposes of watershed
  protection, development of oil and  gas  retrieval,  the  production  of
  timber  and forest products and for recreation and kindred purposes. The
  title of the lands so acquired shall be vested in the  county  and  such
  lands  shall  be  forever  devoted  for  the purposes aforesaid and none
  other; provided, however, the board of supervisors of any county in  its
  discretion  may convey to the state of New York without charge any lands
  or rights or interests therein at any time or in any manner acquired  by
  the   county  for  the  purposes  of  this  subdivision  and  which  the
  environmental conservation commissioner shall  deem  proper  to  acquire
  under  the provisions of section 3-301 of the environmental conservation
  law and such lands when so conveyed shall  be  forever  devoted  to  the
  purposes  herein  stated.   Trees, timber and other forest products, gas
  and/or oil may be sold or otherwise disposed of in such  manner  as  the
  board  of  supervisors  may  direct, not inconsistent with any rules and
  regulations prescribed by the environmental  conservation  commissioner;
  and the same may be conveyed to the state of New York.
    2. (a) Such lands shall be exempt from state and county taxes, but for
  the  purposes  of all other taxes and assessments shall be assessed at a
  valuation not exceeding the purchase price thereof, or  if  acquired  by
  gift,  at  the value thereof for purposes of reforestation not exceeding
  the average valuation computed by taking the assessed valuations of such
  lands for two years previous to such gift. Reforested lands of a  county
  acquired  by tax title shall not be assessed at a greater valuation than
  that appearing on the last assessment roll before the sale which was the
  basis of such tax title.
    (b) The assessment of such lands may be increased or decreased without
  regard to the provisions of this subdivision to reflect  any  change  in
  the  level of assessment of all other property on the assessment roll of
  the city, town or village as provided in title two of article twelve  of
  the  real  property  tax  law. The state board of real property services
  shall certify a change in level of  assessment  factor  subject  to  the
  provisions of title two of article twelve of the real property tax law.
    (c)  Adequate  appropriations  shall  be  made for the payment of such
  taxes by the county treasurer to  the  collectors  of  the  several  tax
  districts in which said lands are located.
    3.  The board of supervisors may appropriate sums for carrying out the
  provisions of this section and may be reimbursed  by  the  state  up  to
  fifty  per  centum of the amount by it appropriated, such reimbursement,
  however, not to exceed in any year  for  any  county  the  sum  of  five
  thousand  dollars.  In  order  to  obtain state assistance, the board of
  supervisors shall cause to be filed in the office  of  the  conservation
  department  not  later  than  January twentieth following the end of the
  calendar year in  which  such  appropriation  was  made,  a  certificate
  executed  by  the chairman and clerk of the board of supervisors setting
  forth the amount of such appropriation  and  the  previous  expenditures
  made by the county for like purposes under this section and particularly
  the  funds  supplied  therefor  by the state, with a plan indicating the
  purposes for which such sum is to be expended and the  manner  in  which
  such  plan  is to be executed. If the proposed plan and the expenditures
  theretofore made by the  county  for  reforestation  purposes  shall  be
  approved  by  the  conservation  commissioner, he shall recommend to the
  governor, the legislature and the department of audit  and  control  the
  amount  which  in  his opinion should be contributed by the state to the

  county  for  carrying  out  such  plan  and  thereupon  there  shall  be
  appropriated  from  any money in the treasury of the state not otherwise
  appropriated, an amount equal to the sum so recommended.
    4.  In  addition to such appropriations the state shall without charge
  to the county supply it for planting upon the lands owned  and  acquired
  by  it  for  reforestation purposes such trees as shall be deemed by the
  conservation commissioner as best suited for the lands to be  reforested
  and  the  trees so supplied shall be used by the county for such purpose
  and no other in  accordance  with  instructions  from  the  conservation
  department.
    5.  The  powers granted to boards of supervisors by this section shall
  not be deemed to defeat or impair the provisions of section sixty of the
  conservation law or of any  other  law  enacted  for  the  promotion  of
  forestry but are intended to be supplemental thereto.