N.Y. CNT Law § 219 — New York Code / Act CNT / Article 5 / Section 219
Reforested lands
Status: in_force

§ 219. Reforested lands. 1. The board of supervisors shall have power\nto purchase, acquire, or accept by gift lands for purposes of\nreforestation and/or lease for the purpose of aiding in discovering and\nremoving oil and/or gas from such reforested land and adequately plant,\nfence and otherwise maintain said lands for purposes of watershed\nprotection, development of oil and gas retrieval, the production of\ntimber and forest products and for recreation and kindred purposes. The\ntitle of the lands so acquired shall be vested in the county and such\nlands shall be forever devoted for the purposes aforesaid and none\nother; provided, however, the board of supervisors of any county in its\ndiscretion may convey to the state of New York without charge any lands\nor rights or interests therein at any time or in any manner acquired by\nthe county for the purposes of this subdivision and which the\nenvironmental conservation commissioner shall deem proper to acquire\nunder the provisions of section 3-301 of the environmental conservation\nlaw and such lands when so conveyed shall be forever devoted to the\npurposes herein stated. Trees, timber and other forest products, gas\nand/or oil may be sold or otherwise disposed of in such manner as the\nboard of supervisors may direct, not inconsistent with any rules and\nregulations prescribed by the environmental conservation commissioner;\nand the same may be conveyed to the state of New York.\n  2. (a) Such lands shall be exempt from state and county taxes, but for\nthe purposes of all other taxes and assessments shall be assessed at a\nvaluation not exceeding the purchase price thereof, or if acquired by\ngift, at the value thereof for purposes of reforestation not exceeding\nthe average valuation computed by taking the assessed valuations of such\nlands for two years previous to such gift. Reforested lands of a county\nacquired by tax title shall not be assessed at a greater valuation than\nthat appearing on the last assessment roll before the sale which was the\nbasis of such tax title.\n  (b) The assessment of such lands may be increased or decreased without\nregard to the provisions of this subdivision to reflect any change in\nthe level of assessment of all other property on the assessment roll of\nthe city, town or village as provided in title two of article twelve of\nthe real property tax law. The commissioner of taxation and finance\nshall certify a change in level of assessment factor subject to the\nprovisions of title two of article twelve of the real property tax law.\n  (c) Adequate appropriations shall be made for the payment of such\ntaxes by the county treasurer to the collectors of the several tax\ndistricts in which said lands are located.\n  3. The board of supervisors may appropriate sums for carrying out the\nprovisions of this section and may be reimbursed by the state up to\nfifty per centum of the amount by it appropriated, such reimbursement,\nhowever, not to exceed in any year for any county the sum of five\nthousand dollars. In order to obtain state assistance, the board of\nsupervisors shall cause to be filed in the office of the conservation\ndepartment not later than January twentieth following the end of the\ncalendar year in which such appropriation was made, a certificate\nexecuted by the chairman and clerk of the board of supervisors setting\nforth the amount of such appropriation and the previous expenditures\nmade by the county for like purposes under this section and particularly\nthe funds supplied therefor by the state, with a plan indicating the\npurposes for which such sum is to be expended and the manner in which\nsuch plan is to be executed. If the proposed plan and the expenditures\ntheretofore made by the county for reforestation purposes shall be\napproved by the conservation commissioner, he shall recommend to the\ngovernor, the legislature and the department of audit and control the\namount which in his opinion should be contributed by the state to the\ncounty for carrying out such plan and thereupon there shall be\nappropriated from any money in the treasury of the state not otherwise\nappropriated, an amount equal to the sum so recommended.\n  4. In addition to such appropriations the state shall without charge\nto the county supply it for planting upon the lands owned and acquired\nby it for reforestation purposes such trees as shall be deemed by the\nconservation commissioner as best suited for the lands to be reforested\nand the trees so supplied shall be used by the county for such purpose\nand no other in accordance with instructions from the conservation\ndepartment.\n  5. The powers granted to boards of supervisors by this section shall\nnot be deemed to defeat or impair the provisions of section sixty of the\nconservation law or of any other law enacted for the promotion of\nforestry but are intended to be supplemental thereto.\n