“Section 25-0302(2) of article 25 of the Environmental Conservation Law, which article is known as the Tidal Wetlands Act, requires that the placing of any tidal wetlands under a land use regulation which restricts its use be deemed a limitation on the use of such wetlands for the purpose of property tax valuation in the same manner as if an easement or right had been acquired under the general municipal law and that assessment be based on present use under the restricting regulation. The enclosed land use regulations were promulgated by the Department of Environmental Conservation pursuant to section 25-0302(1) of the Tidal Wetlands Act.”