20 CRR-NY 8199-4.3NY-CRR

OFFICIAL 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 8199-4. ASSESSMENT OF PARCELS OF TAXABLE STATE LANDS
20 CRR-NY 8199-4.3
20 CRR-NY 8199-4.3
8199-4.3 Tentative assessments of taxable conservation and common law easements.
(a) On the preliminary list provided pursuant to section 8199-4.1 of this Subpart, the assessor shall enter for each easement listed:
(1) the full value of the parcel encumbered by the easement as of the valuation date for the tentative assessment roll;
(2) the total assessed value of the parcel encumbered by the easement;
(3) the total land value of any total improvement value of the parcel encumbered by the easement; and
(4) the taxable assessed value of the easement as it appears on the tentative assessment roll.
20 CRR-NY 8199-4.3
Current through February 28, 2023
End of Document