Section 908. Separate entries for land and improvements  


Latest version.
  • 1. The city
      assessor shall prepare  the  assessment  roll  in  accordance  with  the
      provisions  of  section  five  hundred  two of this chapter, except that
      provision shall be made for the separate entry on the assessment roll of
      the amount of the total assessment allocated to improvements.
        2. The tax levying body of the city of Amsterdam shall make  provision
      for  separate  entries of the amount of tax to be paid on the assessment
      of the land component and the assessment of the  improvements  component
      of each parcel of real property.
        3. Notwithstanding the provisions of subdivision three of section five
      hundred  two  of this chapter, the assessment of land and the assessment
      of improvements shall  be  subject  to  individual  review  pursuant  to
      articles  five  and  seven  of  this chapter without regard to the total
      assessment of the parcel.
        * NB Expired July 1, 2001