Section 530. Construction of terms

As used in this title:
    1. "Taxes" and "taxation" shall include special ad valorem levies.
    2.  "Lands"  and  "state  lands" shall, include conservation easements
  created  pursuant  to  title  three  of  article   forty-nine   of   the
  environmental  conservation law within the Adirondack or Catskill parks,
  as those areas are defined in such law and common law easements on  land
  within  the  Adirondack  or  Catskill  parks  created  for  conservation
  purposes and such easements on lands within the watershed of Hemlock and
  Canadice lakes in  the  towns  of  Livonia,  Conesus,  West  Sparta  and
  Springwater  in Livingston county, the towns of Canadice and Richmond in
  Ontario county and the town of Wayland in Steuben  county.  "Lands"  and
  "state  lands"  shall  in  no  event include lands used by the state for
  highway or parkway purposes or lands acquired for such  purposes  though
  not  in  actual  use  therefor  if  construction of a highway or parkway
  thereon is in good faith contemplated.
    3. Notwithstanding  any  other  provision  of  law,  for  purposes  of
  paragraph  j  of section five hundred thirty-two of this title, the term
  "taxation" shall be construed to include special assessments.