N.Y. Public Lands Law Section 19
Taxes and assessments for local improvements on state lands

A person, body or board authorized to assess lands for local improvements or purposes, shall submit to the comptroller of the state an invoice of assessment on state lands, showing the purpose for which the assessment is made, the state lands assessed and the amounts for which they are assessed, and referring to the law authorizing the assessment. No fee, interest, penalty or expense shall be added to or accrue on any assessment against state lands, nor shall such lands be sold therefor; but such assessments shall, if confirmed and uncontested, be paid and discharged out of any moneys appropriated therefor. All sales of state lands for unpaid taxes or assessments for local improvements or purposes are void. All taxes and assessments legally made on state lands, and all legal rents or charges thereon, shall be audited by the comptroller and paid out of the treasury. On or before January fifteenth the comptroller, in consultation with the board of real property tax services and other agencies as may be appropriate, shall submit to the governor and the legislature an annual accounting of taxes and assessments paid pursuant to this section during the preceding and current fiscal years. Such accounting shall include, but not be limited to the number, type and amount of such payments, as well as an estimate of payments to be made during the remainder of the current fiscal year and during the following fiscal year. If any provision of this section conflict with any provision of any other general, special or local law, this section shall prevail; and no other general, special or local law shall be deemed to repeal, alter or abridge any provision of this section, unless this section or this article or this chapter be expressly and specifically referred to therein. This section shall extend, in its operation and effect, so as to include all actions and proceedings, whether judicial or administrative, heretofore commenced under any general, special or local law and now pending.

Source: Section 19 — Taxes and assessments for local improvements on state lands, https://www.­nysenate.­gov/legislation/laws/PBL/19 (updated Dec. 2, 2016; accessed Oct. 26, 2024).

2
State-owned real property inventory and management program 2‑A
Certain transfers of jurisdiction over state-owned lands and declarations of abandonment by the commissioner of general services 2‑B
Transfers of certain funds 3
Powers and duties 4
Vesting of crown lands in the people of the state 5
Letters patent, form and contents 6
Determination of claims based on alleged failure of title 7
Partition of lands held by the state in joint tenancy or tenancy in common 8
Trespasses upon state lands 9
Penalty for trespasses 10
Power to investigate before grant 11
Power to confirm defective grant 12
Certain patents and grants ratified 12‑A
Certain patents ratified and confirmed 13
Grants to heirs, devisees or successors in interest 14
Time of performing conditions of grant 15
Prohibitions as to grants in Lake George 15‑A
Filling in the state owned bed of Lake George prohibited 16
Reservation of Esopus island 17
Payment of incumbrances on public lands 17‑A
Abandonment of claims under defective tax sales 18
Expenses chargeable to special funds 19
Taxes and assessments for local improvements on state lands 19‑A
State aid 19‑B
State aid 20
Grants of lands in Onondaga salt springs reservation designated on certain map 21
Conveyance of strips of abandoned canal lands and Onondaga salt springs reservation land 22
Management of sand and gravel resources 23
Disposition of moneys received from sale of certain state lands and sand and gravel thereon 24
Sale or exchange of certain detached parcels of forest preserve lands 25
Sale or exchange of real property owned by the state and devoted to the use of the organized militia 26
Refunds when sales cannot be completed 27
Acquisition of real property by purchase or appropriation 28
Transfer of state lands or watershed conservation easements to the city of New York for water supply protection purposes 29
Watershed conservation easements and watershed agricultural easements
Green check means up to date. Up to date

Accessed:
Oct. 26, 2024

Last modified:
Dec. 2, 2016

§ 19’s source at nysenate​.gov

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