New York Real Property Tax Law Section 908 - Separate entries for land and improvements.

*   908.  Separate  entries  for  land  and improvements. 1. The city
  assessor shall prepare  the  assessment  roll  in  accordance  with  the
  provisions  of  section  five  hundred  two of this chapter, except that
  provision shall be made for the separate entry on the assessment roll of
  the amount of the total assessment allocated to improvements.
2. The tax levying body of the city of Amsterdam shall make  provision
  for  separate  entries of the amount of tax to be paid on the assessment
  of the land component and the assessment of the  improvements  component
  of each parcel of real property.
3. Notwithstanding the provisions of subdivision three of section five
  hundred  two  of this chapter, the assessment of land and the assessment
  of improvements shall  be  subject  to  individual  review  pursuant  to
  articles  five  and  seven  of  this chapter without regard to the total
  assessment of the parcel.
* NB Expired July 1, 2001

Last modified: February 3, 2019