Section 585. Taxation or exemption of watershed agricultural easements

Latest version.

Any
  watershed agricultural easement shall be exempt  from  taxation  on  any
  assessment  roll on which the land subject to the easement qualifies for
  and  receives   an   agricultural   assessment   pursuant   to   article
  twenty-five-AA  of  the  agriculture  and  markets  law.  Any  watershed
  agricultural easement that  burdens  land  which  does  not  receive  an
  agricultural  assessment  pursuant  to  article  twenty-five-AA  of  the
  agriculture and markets  law  shall  be  subject  to  taxation  for  all
  purposes.  The taxes levied on such easement shall be levied as provided
  in this title.

                    
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