Section 540. List to be supplied by state board

The state board shall
  annually transmit to the assessors of  each  assessing  unit  containing
  state  lands  subject  to taxation, and to town or county assessors, who
  prepare a copy of the applicable part of the town or  county  assessment
  roll  for  village  tax  purposes  as  provided  in subdivision three of
  section fourteen hundred two of this  chapter,  for  each  such  village
  containing  state  lands  subject  to taxation, a list of all such lands
  therein, which list shall be used by  the  assessors  in  preparing  the
  assessment  roll  or copy of the applicable part thereof for village tax
  purposes. Such list  shall  include  any  common  law  and  conservation
  easement therein made subject to taxation pursuant to this title and the
  appropriate  allocation  factor  or  factors which shall be entered as a
  separate  parcel on the tentative assessment roll by the assessor.