N.Y. Indian Law § 71
Those parts of the Allegany reservation included in the villages of Vandalia, Carrollton, Great Valley, Salamanca, West Salamanca and Red House, as surveyed, located and established pursuant to an act of congress approved February nineteenth, eighteen hundred and seventy-five, have been constituted parts of the several towns within which they are located, and all the general laws of the state are extended over and apply to the same; except that this section shall not authorize the taxation of any Indian or the property of any Indian, not a citizen of the United States. Lands in such villages held under lease from the Seneca nation of Indians shall be for all purposes considered a freehold estate, and the right of dower and tenancy by the courtesy shall attach thereto, and such lands, upon the intestacy of the holder, shall descend the same as a freehold of inheritance, except that solely for the purpose of taxation by the Salamanca Indian lease authority, the estate of a lessee shall be considered a chattel real. But the rights of the Indians in such leases shall descend as provided by the laws of the Seneca nation of Indians. When the original lease of any such lands already granted by the Seneca nation of Indians, pursuant to an act of Congress, and recorded in the books of Seneca national Indian leases kept by the clerk of said nation, or his successors or assigns in office, shall have been lost or destroyed without the same having been recorded in the office of the clerk of the county of Cattaraugus, the owner of such lease, or any person interested in the lands therein described, may apply to the clerk of said nation for a certified copy of such record of the same, and upon the payment of the fees therefor, it shall be the duty of said clerk to furnish such owner with a certified copy of said lease. Upon the presentation of a copy of any such lease, certified as aforesaid, to the clerk of Cattaraugus county, it shall be the duty of said clerk to record the same in the books provided in his office for the record of such Indian leases, upon the payment of the fees for recording the same. Such copy of a lease certified as aforesaid shall be presumptive evidence of the facts set forth therein and shall be received in evidence on the trial of any action or proceeding in all the courts of this state. The record of such a copy of a lease certified as aforesaid in the office of the clerk of the county of Cattaraugus shall have the same force and effect as the record of the original lease, had it been recorded. The said clerk shall receive for certifying the same the sum of one dollar and for making a copy of said lease the sum of twenty-five cents per folio, which fees shall belong to the said clerk.
N.Y. Indian Law § 71