New York Real Property Tax Law Section 482 - Quarantined lands.

482. Quarantined lands. Whenever the state takes possession of farm lands for the purpose of enforcing a quarantine and to fumigate or treat the lands against the spread of the golden nematode, the board of supervisors of the county or the financial board of any city, within which such lands are situated, may, in its discretion, exempt such lands from taxation for county, city or town purposes, but such lands shall be subject to tax levies for school purposes and special ad valorem levies and special assessments. An exemption granted pursuant to this section shall continue only while the lands are in the possession of the state and under such quarantine and treatment.


Last modified: February 3, 2019