NY Cty L § 219 (2021)
2021 New York Laws CNT - County Article 5 - General Powers of Board of Supervisors 219 - Reforested Lands.

§  219. Reforested lands. 1. The board of supervisors shall have power to  purchase,  acquire,  or  accept  by  gift  lands  for  purposes   of reforestation  and/or lease for the purpose of aiding in discovering and removing oil and/or gas from such reforested land and adequately  plant, fence  and  otherwise  maintain  said  lands  for  purposes of watershed protection, development of oil and  gas  retrieval,  the  production  of timber  and forest products and for recreation and kindred purposes. The title of the lands so acquired shall be vested in the  county  and  such lands  shall  be  forever  devoted  for  the purposes aforesaid and none other; provided, however, the board of supervisors of any county in  its discretion  may convey to the state of New York without charge any lands or rights or interests therein at any time or in any manner acquired  by the   county  for  the  purposes  of  this  subdivision  and  which  the environmental conservation commissioner shall  deem  proper  to  acquire under  the provisions of section 3-301 of the environmental conservation law and such lands when so conveyed shall  be  forever  devoted  to  the purposes  herein  stated.  Trees,  timber and other forest products, gas and/or oil may be sold or otherwise disposed of in such  manner  as  the board  of  supervisors  may  direct, not inconsistent with any rules and regulations prescribed by the environmental  conservation  commissioner; and the same may be conveyed to the state of New York.   2. (a) Such lands shall be exempt from state and county taxes, but for the  purposes  of all other taxes and assessments shall be assessed at a valuation not exceeding the purchase price thereof, or  if  acquired  by gift,  at  the value thereof for purposes of reforestation not exceeding the average valuation computed by taking the assessed valuations of such lands for two years previous to such gift. Reforested lands of a  county acquired  by tax title shall not be assessed at a greater valuation than that appearing on the last assessment roll before the sale which was the basis of such tax title.  (b) The assessment of such lands may be increased or decreased without regard to the provisions of this subdivision to reflect  any  change  in the  level of assessment of all other property on the assessment roll of the city, town or village as provided in title two of article twelve  of the  real  property  tax  law.  The commissioner of taxation and finance shall certify a change in level of  assessment  factor  subject  to  the provisions of title two of article twelve of the real property tax law.  (c)  Adequate  appropriations  shall  be  made for the payment of such taxes by the county treasurer to  the  collectors  of  the  several  tax districts in which said lands are located.   3.  The board of supervisors may appropriate sums for carrying out the provisions of this section and may be reimbursed  by  the  state  up  to fifty  per  centum of the amount by it appropriated, such reimbursement, however, not to exceed in any year  for  any  county  the  sum  of  five thousand  dollars.  In  order  to  obtain state assistance, the board of supervisors shall cause to be filed in the office  of  the  conservation department  not  later  than  January twentieth following the end of the calendar year in  which  such  appropriation  was  made,  a  certificate executed  by  the chairman and clerk of the board of supervisors setting forth the amount of such appropriation  and  the  previous  expenditures made by the county for like purposes under this section and particularly the  funds  supplied  therefor  by the state, with a plan indicating the purposes for which such sum is to be expended and the  manner  in  which such  plan  is to be executed. If the proposed plan and the expenditures theretofore made by the  county  for  reforestation  purposes  shall  be approved  by  the  conservation  commissioner, he shall recommend to the governor, the legislature and the department of audit  and  control  the amount  which  in  his opinion should be contributed by the state to the  county  for  carrying  out  such  plan  and  thereupon  there  shall  be appropriated  from  any money in the treasury of the state not otherwise appropriated, an amount equal to the sum so recommended.   4.  In  addition to such appropriations the state shall without charge to the county supply it for planting upon the lands owned  and  acquired by  it  for  reforestation purposes such trees as shall be deemed by the conservation commissioner as best suited for the lands to be  reforested and  the  trees so supplied shall be used by the county for such purpose and no other in  accordance  with  instructions  from  the  conservation department.   5.  The  powers granted to boards of supervisors by this section shall not be deemed to defeat or impair the provisions of section sixty of the conservation law or of any  other  law  enacted  for  the  promotion  of forestry but are intended to be supplemental thereto.