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Assessor's Manual, Volume 4, Exemption Administration

Exemption Administration Manual - Part 1
New York State Government

Section 4.02 - ECL Section 15-2115

River Regulating Districts

Exemption Code(s): Not Applicable Year Originally Enacted: 1925

Related Statutes:    RPTL §§404(1), 490 RPTL Article 5, Title 2 ECL Article 15, Title 21

SUMMARY:   State-owned lands used for river regulating district purposes, exclusive of improvements constructed on such lands by the river regulating district, are liable for all taxes, all special ad valorem levies, and all special assessments imposed by cities and villages, special assessments levied by counties and towns to pay for the capital costs of sewer systems, water supply systems, waterways and drainage improvements, and streets and highways, and special assessments imposed by counties and towns for indebtedness contracted before 7/1/53.

The total assessed value of all such taxable lands in any one town may not be less than the total assessed value of the lands and the improvements contained thereon at the time of their acquisition by the district. The assessment of such taxable lands may be increased to reflect an increase in the level of assessment (due to a higher ratio of full value) of all other property in the assessing unit.

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