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New York Codes, Rules and Regulations
Title 20 Department of Taxation and Finance
Chapter XVI Real Property Tax Administration
Part 8199 Procedures for the Assessment of Taxable State Lands
Subpart 8199-8 Conservation Easements
20 CRR-NY XVI 8199-8 Notes
s 8199-8.1 Administrative and judicial review for parcels encumbered by taxable conservation or common law easements.
s 8199-8.2 Tax map and assessment roll entries for easements.