N.Y. Envtl. Conserv. Law § 9-0503
Immediately upon acquiring by gift, purchase or appropriation lands for a reforestation area the commissioner shall transmit to the state agency authorized by law to approve assessments of state lands and to the Department of Audit and Control, respectively, a certificate which shall set forth, with respect to each parcel of such lands so acquired, a description thereof, the area in acres, from whom acquired, whether acquired by gift, purchase or appropriation, the price paid for such parcel in the case of a purchase (except as hereinafter provided), the date of the recording of the deed, if acquired by deed, the effective date of the devise, if acquired by devise, and the assessed valuation of such parcels as shown by the assessment rolls of the town in which such parcel is located two years prior to the gift, if acquired by gift and separately assessed. If such a purchase shall include more than one parcel of such lands and it is impossible for the commissioner to determine the price paid for such parcel included in such purchase, he shall specify in such certificate the price paid for the entire tract purchased. Such lands shall be exempt from taxation only as provided in the Real Property Tax Law.
N.Y. Envtl. Conserv. Law § 9-0503