20 CRR-NY 8199-8.2NY-CRR
20 CRR-NY 8199-8.2
20 CRR-NY 8199-8.2
8199-8.2 Tax map and assessment roll entries for easements.
(a) Where a taxable conservation or common law easement encumbers part of a parcel on the assessment roll, this part shall appear as a separate parcel on the assessment roll and tax map.
(b) For all such easements on assessment rolls commencing with a March 1, 1994 taxable status date, in no event shall the aggregate of the assessment of both parcels exceed the total valuation of the property were the property assessed as one parcel.
20 CRR-NY 8199-8.2
Current through February 28, 2023
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above 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 Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.