20 CRR-NY 8199-4.3NY-CRR
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
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.