dliu1/legal-llama-raw-text huggingface dataset:
corporation held the legal  title  to  such  property,  except  for  the
addition  to  the  description  of  the words interest under contract,
interest under option, or other appropriate words descriptive  of  the
interest  in  the property so assessed.  Such assessment shall be at the
full value of such interest.
2.   The assessors shall add  to  the  assessment  roll  opposite  the
description  of  any  such  interest  a  notation  stating that the real
property itself so owned by the United States, or by the state,  is  not
to be taxed.  Every notice of sale or other process and every conveyance
or other instrument affecting the title to any such property, consequent
upon  the  non-payment  of  any such tax, shall contain a statement that
such legal title is not sold or to be sold or affected.
3.   The classification of such interest  as  real  property  for  the
purposes  of  taxation  under  this chapter shall not be affected by any
provision of the contract or agreement under which the same is held.
State of New York.  1.  Real property owned by the state of
New York or any department or agency thereof, including but not  limited
to  real  property  described  in  subdivisions  two  and  three of this
section, whether heretofore or hereafter acquired or constructed, is and
shall be deemed to have been and to be exempt from taxation  and  exempt
from  special  ad  valorem  levies and special assessments to the extent
provided in section four hundred  ninety  of  this  chapter,  except  as
otherwise provided in title two of article five of this chapter.
2.    Real  property owned by the New York state employees' retirement
system acquired or constructed pursuant  to  subdivision  h  of  section
thirteen  of the retirement and social security law shall be exempt from
taxation.
3.  Real property owned by the New  York  state  teachers'  retirement
system  acquired or constructed pursuant to subdivision eight of section
five hundred eight of the education law shall be exempt from taxation.
Municipal corporations. 1. Real property owned by a municipal
corporation within its corporate limits held for a public use  shall  be
exempt  from  taxation  and  exempt  from  special ad valorem levies and
special assessments to the  extent  provided  in  section  four  hundred
ninety of this chapter.
2.  Real  property  owned  by  a  municipal corporation not within its
corporate limits  while  used  for  the  provision  of  fire  protection
services  provided  that  some fire protection services are available to
the municipal corporation in which the real property is located,  for  a
public  park,  public  aviation  field, highway or for flood control and
soil  conservation  purposes  as  provided  in   section   two   hundred
twenty-three  of  the  county  law  shall be exempt from taxation by any
municipal corporation in which it is  located,  provided  the  governing
board thereof shall so agree in writing.
3.  Real  property  owned  by  a  municipal corporation not within its
corporate limits while used  as  a  sewage  disposal  plant  or  system,
including  necessary  connections  and  appurtenances,  or real property
owned by a municipal corporation having a population of  less  than  one
hundred  thousand or a population of two hundred twenty-five thousand or
more but less than three hundred thousand used as a water plant, pumping
station, water treatment  plant,  water  shed  or  reservoir,  including
necessary  connections  and  appurtenances  shall be wholly or partially
exempt from taxation and wholly or  partially  exempt  from  special  ad
valorem  levies and special assessments, by any municipal corporation in
which located, provided the governing board thereof shall  so  agree  in
4.  The  aqueducts  which are a part of the water supply system of the
city of New York shall be entitled to the exemption provided by law.
5. Real property owned by a  municipal  corporation  acquired  by  tax
deed,  by  referee's deed in tax foreclosure, pursuant to article eleven
of this chapter or pursuant to a deed made in lieu  of  tax  foreclosure
shall  be deemed to be held by it for a public use for a period of three
years from the date of the deed and during such period shall  be  exempt
from  taxation  and  special  ad valorem levies, but shall be liable for
taxes for school purposes and special  assessments.  Any  such  property
from  which  a municipal corporation is receiving revenue on the date of
taxable status, however, shall not be so exempt.
6. County reforested lands shall be entitled to the exemption provided
in the county law.
7. Real property owned by a municipal corporation  on  January  first,
nineteen  hundred  sixty-eight  outside  the boundaries of the municipal
corporation shall be exempt from taxation where: (a)  such  property  is
used  for  public  aviation purposes; and (b) is served by three or more
major passenger air carriers; and (c) payments in lieu of real  property
taxes  are paid in accordance herewith. The owning municipal corporation
shall make payments in lieu of real property taxes to the county,  town,
school  districts and villages in which it is located in an amount which
will not be less than the amount  of  taxes  finally  determined  to  be
payable  pursuant to the law in effect on the effective date of this act
or any agreement in effect on  the  effective  date  of  this  act  made
pursuant  to  law. The owning municipal corporation is hereby authorized
and empowered to make payments in lieu of real property taxes in  excess
of the amounts required by this subdivision.
8.  Real  property  owned  by  a  municipal corporation not within its
corporate limits while used for a municipal  electrical  generation  and
distribution  system, including necessary connections and appurtenances,
shall be  wholly  or  partially  exempt  from  taxation  and  wholly  or
partially exempt from special ad valorem levies and special assessments,
by  any  municipal  corporation in which located, provided the governing
School  districts  and  boards  of  cooperative  educational
services.   Notwithstanding any limitation  contained  in  section  four
hundred  six  of  this  chapter,  all  real  property  owned by a school
district  or  board  of  cooperative  educational   services   and   all
improvements  thereon  leased  by such a district or board provided that
such leased improvements are used for educational purposes and provided,
further, that such lease provides that such district or board is  liable
for  all  taxation,  special  ad  valorem levies and special assessments
levied upon such improvements shall be exempt from taxation  and  exempt
provided in section four hundred ninety of this chapter.
Special districts.  Real property owned by a special district,
or  the  property owners therein, within its boundaries used exclusively
for the purpose for which such district was established shall be  exempt
from  taxation  and  exempt  from  special ad valorem levies and special
assessments to the extent provided in section  four  hundred  ninety  of
this  chapter,  except  as  otherwise  provided  in  section two hundred
seventy-two of the county law.
Special  districts.    Real  property  owned by a special
district, or the  property  owners  therein,  not  within  its  district
boundaries which is used as a sewage disposal plant or system, including
necessary  connections  and  appurtenances,  or real property owned by a
special district used as a water plant, pumping station, water treatment
plant, or reservoir, including necessary connections and  appurtenances,
shall  be  wholly  or  partially  exempt  from  taxation and exempt from
special ad valorem levies and special assessments to the extent provided
in section four  hundred  ninety  of  this  chapter,  by  any  municipal
corporation  in  which  located,  providing  the governing board thereof
shall so agree in writing.
Special water districts. Real property in the county of
Oswego owned by a  special  water  district,  not  within  its  district
boundaries  and  used  as  a  pumping  station,  water  treatment plant,
pipeline andor  reservoir,  including  all  necessary  connections  and
appurtenances, for purposes of drawing water from Lake Ontario, shall be
wholly  exempt  from  taxation and exempt from special ad valorem levies
and special assessments to the extent provided in section  four  hundred
ninety  of this chapter if: (a) such special district makes available to
customers within the county of Oswego at least  twenty-five  percent  of
the  water  drawn  from  Lake  Ontario; (b) the municipal corporation in
which such property is situated  shall  use  or  shall  have  created  a
special  assessment  district to use water from any of the facilities of
said special water district; and (c) said special water  district  makes
water  available  to  any users in such municipal corporation or special
assessment district at the same rate as  it  is  supplied  in  the  said
special  water  district to users in the municipal corporation where the
said special water district's pipeline first enters  the  special  water
district.  As used herein, rate shall include all user charges and any
charges imposed upon real property by the special water district for the
cost of capital improvements.
2.  Real property in the county of Cayuga owned  by  a  special  water
district,  not  within its district boundaries and used or to be used as
or for  a  pumping  station,  water  treatment  plant,  pipeline  andor
reservoir,  including  all  necessary connections and appurtenances, for
the purpose of supplying or drawing water from Lake  Ontario,  shall  be
ninety of this chapter if: (a) at any time hereafter, such special water
district,  at the request of the county of Cayuga, supplies to customers
within the county of Cayuga water drawn from Lake Ontario, and (b)  said
special  water  district  makes  such water available to users in Cayuga
county at the same  rate  as  it  is  supplied  to  users  in  the  most
northwesterly  town  located within said special water district. As used
herein, rate shall include all user charges and  any  charges  imposed
upon real property by the special water district for the cost of capital
Public authorities.  Real property owned by public authorities
enumerated  in  the  public  authorities  law  shall be entitled to such
exemption as may be provided therein.
Industrial development agencies. 1. Real property owned by or
under the jurisdiction, supervision or control of industrial development
agencies  enumerated  in  the general municipal law shall be entitled to
such exemption as may be provided therein.
2. Application for such exemption must be made by the agency on a form
prescribed by the commissioner and shall be filed in the office  of  the
assessor  on  or before the appropriate taxable status date for the year
in which the exemption is first claimed. At such time,  copies  of  such
application  shall  be mailed or delivered to the chief elected official
of each school district, city, county, town and village within which the
project is located. Such application shall include  an  extract  of  the
terms  of any agreement relating to the project. No application shall be
required in subsequent years unless  the  terms  of  the  agreement  are
modified or changed.
Industrial  development  agency railroad property. Railroad
real property owned by or under the jurisdiction, supervision or control
of an industrial development agency enumerated in the general  municipal
law which is leased by such agency to a railroad company shall be exempt
from  taxation  to the extent provided in the general municipal law, and
from special ad valorem levies and special  assessments  to  the  extent
that  the  assessed  valuation  of  such  property  exceeds the railroad
ceiling of such property determined  in  accordance  with  the  earnings
ratio  as  prescribed  in  title  two-A  or  two-B of this article on an
assessment  roll  finally  completed  and  filed  in  nineteen   hundred
eighty-nine.  For  assessment  rolls  completed and filed after nineteen
hundred eighty-nine, the assessor may  adjust  the  assessment  of  such
property  to  account  for  either physical changes to the property or a
change in the level of assessment as  determined  by  the  commissioner.
However,  following  a  revaluation or update, the assessor shall assess
such property without regard to the restrictions of this section.
Public housing, publicly assisted housing and limited-profit
nursing homes.  Real property owned by a municipal housing authority and
war  demobilization  emergency  housing  shall  be  entitled  to   the
exemption  provided in the public housing law.  Real property owned by a
limited-profit housing company, a limited dividend housing company or  a
housing  development  fund  company  shall  be entitled to the exemption
provided in  the  private  housing  finance  law,  except  as  otherwise
provided  in  section  four  hundred  twenty-two of this chapter.   Real
property owned  by  a  limited-profit  nursing  home  company  shall  be
entitled to the exemption provided in the public health law.
United Nations.  Real property owned by the United Nations or
of any world-wide international organization of which the United  States
shall  be  a  member  and  which  shall be established and shall provide
international agencies in order  to  maintain  international  peace  and
security,   develop   friendly   relations  among  nations  and  achieve
international  cooperation  in  solving  international  problems  of  an
economic,  social,  cultural or humanitarian character, by taking action
which includes effective collective  measures  for  the  prevention  and
removal  of  threats to peace, for the suppression of acts of aggression
or other breaches of the peace and for the bringing  about  by  peaceful
means,   and   in   conformity   with  the  principles  of  justice  and
international law, of the  adjustment  or  settlement  of  international
disputes  or  situations  which  might  lead  to  a breach of the peace,
exclusively used for the purpose of establishing and maintaining thereon
headquarters for offices and for places of assembly for carrying on  the
functions  of  United  Nations  or  other  such world-wide international
organization shall be exempt from taxation, special  ad  valorem  levies
and  special  assessments.  The  exemption granted by this section shall
continue with respect to such real property as long as  it  remains  the
property   of   the  United  Nations  or  any  world-wide  international
organization as herein described and is used exclusively for the purpose
of maintaining thereon headquarters for offices and places  of  assembly
for  carrying  on the functions of the United Nations or such world-wide
international organization, and no longer. Any  building,  each  portion
thereof,  and  the  land  on  which such building is constructed, to the
extent and from time to time constituting  part  or  all  of  the  reuse
project  defined  in  chapter  three  hundred  forty-five of the laws of
nineteen  hundred  sixty-eight,  shall  be  exempt  from  real  property
taxation,  provided  that  in  connection  with  such  reuse project, an
agreement shall be entered into with the city of New York providing  for
payments  in  lieu  of  property taxes with respect to any space in such
reuse project that is not used for carrying  on  the  functions  of  the
United   Nations   and  is  not  used  for  purposes  that  satisfy  the
requirements for exemption  from  taxation  under  either  section  four
hundred eighteen or section four hundred twenty-a of this article.
Foreign  governments.    1.    Real  property  of a foreign
government which is a member of the United  Nations  or  any  world-wide
international organization as defined in section four hundred sixteen of
this  chapter,  the  legal  title  to  which  stands in the name of such
foreign government or the principal resident representative or  resident
representative  with  the rank of ambassador or minister plenipotentiary
of  such  foreign  government  to  the  United  Nations  or  other  such
world-wide international organization, used exclusively for the purposes
of maintaining offices or quarters, for such representatives, or offices
for  the  staff  of such representatives, shall be exempt from taxation,
except levies made on  a  city-wide  or  borough-wide  basis  which  are
collectible with the real property tax, and special ad valorem levies to
the  extent provided in section four hundred ninety of this chapter.  If
a portion only of  any  lot  or  building  of  any  such  government  or
representative  is  used  exclusively for the purposes herein described,
then such portion only shall  be  exempt  and  the  remainder  shall  be
subject  to  taxation unless otherwise exempt from taxation by law.  The
exemption granted by this section shall apply to taxes which become  due
and payable after the date such property is used for the purposes herein
stated,  and  shall continue with respect to such property as long as it
remains the property of such government and is  used  for  the  purposes
herein stated and no longer.
2.    If  at  any  time  (a)  special  ad  valorem  levies  or special
assessments levied against the property or (b) taxes with respect to the
taxable portion of the property, if any, are in arrears,  the  exemption
granted herein shall not apply until the arrears are fully paid.
Nonprofit  organizations;  mandatory  class.  1.  (a)  Real
property owned by a corporation or association  organized  or  conducted
exclusively  for  religious, charitable, hospital, educational, or moral
or mental improvement of men, women or children purposes, or for two  or
more  such purposes, and used exclusively for carrying out thereupon one
or more of such purposes either by the owning corporation or association
or by another such corporation or association  as  hereinafter  provided
shall be exempt from taxation as provided in this section.
(b)  Real  property  such  as  specified  in  paragraph  (a)  of  this
subdivision shall not be exempt if any officer, member  or  employee  of
the  owning  corporation or association shall receive or may be lawfully
entitled to receive any pecuniary profit from  the  operations  thereof,
except  reasonable compensation for services in effecting one or more of
such purposes, or as proper beneficiaries  of  its  strictly  charitable
purposes; or if the organization thereof for any such avowed purposes be
a  guise  or  pretense  for  directly  or  indirectly  making  any other
pecuniary profit for such corporation or association or for any  of  its
members  or  employees;  or  if  it  be  not  in good faith organized or
conducted exclusively for one or more of such purposes.
2. If any portion of such real property is not so used exclusively  to
carry  out  thereupon  one  or  more  of  such purposes but is leased or
otherwise used for other purposes, such  portion  shall  be  subject  to
taxation  and  the  remaining  portion  only  shall be exempt; provided,
however, that such real property shall be  fully  exempt  from  taxation
although  it  or  a  portion  thereof is used (a) for purposes which are
exempt pursuant to this section or sections four hundred twenty-b,  four
hundred  twenty-two,  four hundred twenty-four, four hundred twenty-six,
four hundred twenty-eight, four hundred thirty or four hundred fifty  of
this chapter by another corporation which owns real property exempt from
taxation  pursuant  to  such sections or whose real property if it owned
any would be exempt from taxation pursuant to  such  sections,  (b)  for
purposes  which  are  exempt  pursuant  to  section  four hundred six or
section four hundred eight of this chapter by a corporation  which  owns
real  property  exempt  from  taxation pursuant to such section or if it
owned any would be exempt from taxation pursuant to  such  section,  (c)
for  purposes  which are exempt pursuant to section four hundred sixteen
of this chapter by an organization which owns real property exempt  from
taxation pursuant to such section or whose real property if it owned any
would be exempt from taxation pursuant to such section, (d) for purposes
relating  to  civil  defense  pursuant  to  the  New  York state defense
emergency act, including but not limited to  activities  in  preparation
for  anticipated  attack,  during  attack,  or following attack or false
warning thereof, or in connection with drill or test ordered or directed
by civil defense authorities, or (e) for purposes of a tax-free NY  area
that  has  been  approved pursuant to article twenty-one of the economic
development law, subject to the conditions that the real  property  must
have  been owned by the corporation or association organized exclusively
for educational purposes and exempt pursuant to  this  section  on  June
first, two thousand thirteen, and that the exemption shall apply only to
the  portion  of  such  real  property  that is used for purposes of the
START-UP NY program; and provided further that such real property  shall
be  exempt from taxation only so long as it or a portion thereof, as the
case may be, is devoted to such exempt  purposes  and  so  long  as  any
moneys  paid  for  such  use  do  not exceed the amount of the carrying,
maintenance and depreciation charges of the property or portion thereof,
as the case may be.
3. Such real property from which no revenue is derived shall be exempt
though not in actual use therefor by reason of the absence  of  suitable
buildings  or  improvements  thereon  if  (a)  the  construction of such
buildings  or  improvements  is  in  progress  or  is  in   good   faith
contemplated  by  such  corporation  or  association  or  (b)  such real
property  is held by such corporation or association upon condition that
the title thereto shall revert in case any  building  not  intended  and
suitable  for  one  or  more  such  purposes  shall be erected upon such
premises or some part thereof.
4. Such real property shall be so exempt although  it  is  used  as  a
polling place upon days of registration and election.
5. Such real property owned and actually used for hospital purposes by
a  free  public  hospital which depends for maintenance and support upon
voluntary charity, shall be so exempt from taxation although  a  portion
thereof  is leased or otherwise used for the purposes of income, if such
income is necessary for and is actually applied to the  maintenance  and
support of such hospital.
6. Such real property outside a city owned by a free public library or
held  in  trust  by an educational corporation for free library purposes
shall be so exempt from taxation although a portion thereof is leased or
otherwise used for purposes of income, if such income is  necessary  for
and is actually applied to the maintenance and support of such library.
7.  Real  property  which  was,  on the first day of January, nineteen
hundred eighty-three  owned  for  more  than  one  hundred  years  by  a
corporation  organized exclusively for purposes specified in subdivision
one of this section under a  grant  or  devise  and  a  special  charter
granted  by  the  legislature  of  the  state  of  New  York  subject to
conditions which raise doubt as to the  power  of  such  corporation  to
convey  fee  title  to  the  property  shall,  if  the  property is used
exclusively for educational purposes by an educational corporation which
owns real property exempt from taxation, or whose real  property  if  it
owned  any  would  be  exempt from taxation, as lessee for a term of not
less than twenty-five years and if such lease  were  in  effect  on  the
first  day  of  January,  nineteen hundred eighty-three and requires the
lessee to pay all taxes levied against  the  property,  be  exempt  from
taxation  to  the  same  extent  and  subject to the same conditions and
exceptions as property owned and used  for  educational  purposes  by  a
corporation  organized  exclusively for educational purposes, regardless
of whether the moneys paid to the lessor by the lessee  are  limited  to
the  amount of the carrying, maintenance and depreciation charges of the
8. Real property exempt from taxation pursuant to this  section  shall