N.Y. Comp. Codes R. & Regs. tit. 10 § 441.172

Current through Register Vol. 46, No. 51, December 18, 2024

Section 441.172 - Improvement

(a) Betterment.

(b) The clearing, draining, grading, or other addition to the worth of a tract of land; any cost of developing real estate, whether paid for directly or through special assessment taxes.

(c) A betterment of leased property or plant.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.172