New York Real Property Tax Law Section 588 - Payment of taxes on parcels subject to a watershed conservation easement or watershed agricultural easement.

588. Payment of taxes on parcels subject to a watershed conservation easement or watershed agricultural easement. 1. The city shall pay taxes levied on watershed agricultural easements and watershed conservation easements pursuant to the foregoing sections of this title in the same manner as any other taxes levied upon real property.

2. Payment of taxes by the owner of a parcel burdened by a watershed conservation easement or watershed agricultural easement made taxable pursuant to this title based upon the assessment of the parcel without consideration of that easement shall entitle that owner to a refund pursuant to section five hundred fifty-six of this article, equal to any taxes payable by the city upon such easement. Such owner shall present the certificate issued pursuant to this section and proof of payment to the tax levying body.


Last modified: February 3, 2019