N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8199-6.1

Current through Register Vol. 46, No. 53, December 31, 2024

Section 8199-6.1 - Supplemental assessments

(a) Where land acquired by the State and subject to taxation pursuant to law is not included on the list of such lands prepared in accordance with section 8199-4.1 of this Part in the year of acquisition because the acquisition occurred after the filing of the tentative assessment roll but before the date on which taxes levied thereafter became a lien; a supplemental assessment of such parcel will be submitted in accordance with this section.

(b) The assessment of such land shall be that assessment entered on the tentative assessment roll filed in the year in which the land was acquired by the State.