Section 532. Certain state lands subject to taxation for all purposes  


Latest version.
  • The
      following state lands shall be subject to taxation for all purposes:
        (a) All wild or forest lands owned by  the  state  within  the  forest
      preserve;
        (b) All wild or forest lands owned by the state in the towns of Altona
      and Dannemora, Clinton county, except the lands in the town of Dannemora
      upon  which  buildings  and inclosures are erected and maintained by the
      state for the use of state institutions;
        (c) All state lands located within  the  boundaries  of  the  Allegany
      state  park  in the county of Cattaraugus, exclusive of the improvements
      thereon;
        (d) All lands in the counties of Rockland and Putnam  acquired  for  a
      public  use  by the state, exclusive of the improvements erected thereon
      by the state;
        (e) All lands in the counties of Rockland  and  Sullivan  and  in  the
      towns  of  Monroe,  Warwick,  Cornwall,  Highlands, Tuxedo and Woodbury,
      Orange county, and in the towns of Gardiner, Rochester,  Shawangunk  and
      Wawarsing, Ulster county, acquired for a public use by the commissioners
      of  the Palisades Interstate park, exclusive of the improvements erected
      thereon by the state;
        (f) All lands acquired or leased by the state pursuant to chapter  one
      hundred  forty-eight  of  the laws of eighteen hundred seventy-eight for
      the construction and management of a railroad  from  Lake  Champlain  to
      Clinton prison;
        (g)  All  lands  owned  by  the state, including lands leased from the
      United States for a term  of  fifty  years  or  more,  for  use  by  the
      conservation  department  as a fish hatchery, game farm, game management
      area, game refuge  or  for  reforestation  purposes,  exclusive  of  the
      improvements erected thereon by the state, in the following towns:
     
            County                        Town
     
            Chenango                     Otselic
                                         Pharsalia
                                         Sherburne
            Jefferson                    Antwerp
                                         Brownville
                                         Lorraine
                                         Worth
            Lewis                        Montague
            Livingston                   Conesus
                                         Livonia
                                         Springwater
                                         West Sparta
            Ontario                      Canadice
                                         Richmond
            Oswego                       Redfield
            Otsego                       Morris
                                         Pittsfield
            Rensselaer                   Berlin
                                         Stephentown
            Steuben                      Wayland
            Yates                        Italy
     
        Except,  however,  for the towns of Conesus, Canadice and Richmond the
      provisions of this subdivision shall only apply to lands acquired by the
      state on or after December fifteenth, nineteen hundred eighty-nine.
    
        (h) All lands owned by the state, in the Bashakill wetland  properties
      located in the town of Mamakating in Sullivan county.
        (i)  All  lands owned by the state in the Neversink Gorge areas in the
      Sullivan County towns of Forestburgh, Thompson, and Mamakating.
        (j) All lands owned by  the  state  pursuant  to  subdivision  two  of
      section  two  hundred  eight  of  the  racing,  pari-mutuel wagering and
      breeding law located within the counties of Nassau, Queens and Saratoga,
      inclusive of the improvements erected thereon.