20 CRR-NY 8199-2.1NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER XVI. REAL PROPERTY TAX ADMINISTRATION
PART 8199. PROCEDURES FOR THE ASSESSMENT OF TAXABLE STATE LANDS
SUBPART 8199-2. ACQUISITION AND DISPOSITION OF STATE LANDS
20 CRR-NY 8199-2.1
20 CRR-NY 8199-2.1
8199-2.1 Acquisition and disposition of State lands.
(a) Whenever any department, agency, public authority or other instrumentality of the State of New York takes title to any real property, except real property acquired for highway purposes or easements other than conservation easements, it shall notify ORPTS within 90 days of acquisition.
(b) A determination of the taxable status of the real property shall be made by ORPTS. A notice of acquisition and taxable status shall be mailed to the appropriate assessors and county directors.
(c) Any entity disposing of any taxable State land shall notify ORPTS within 90 days of such disposition. Notice of this disposition shall be mailed to the appropriate assessors and county directors. This notice shall include a determination of the last tax rolls for which the State is liable for the payment of taxes. Where it is determined that an assessment of disposed land has been approved for a tax roll for which the State is not liable for taxes, ORPTS shall direct that such assessment be deleted from any list of approved assessments.
(d) Whenever the jurisdiction over State lands is transferred pursuant to Public Lands Law, section 3(4), the agency gaining jurisdiction shall notify ORPTS within 90 days of such transfer. Whenever the Commissioner of Environmental Conservation shall change the use to which real property is put pursuant to the Environmental Conservation Law, ORPTS shall be notified within 90 days of such change. Whenever a life estate, occupancy agreement or other interest in State land held by a private individual or entity terminates, the agency having jurisdiction shall notify ORPTS within 90 days of such termination.
20 CRR-NY 8199-2.1
Current through February 28, 2023
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