N.Y. County Law § 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.