N.Y. Environmental Conservation Law § 13-0303: Tax on state-owned underwater lands held under lease or franchise for shellfish cultivation

§ 13-0303. Tax on state-owned underwater lands held under lease or

franchise for shellfish cultivation.

1. Tax. There shall be an annual tax of one dollar per acre on all

state-owned underwater lands held by franchise for shellfish

cultivation. The tax shall be levied and assessed by the department

before February 1 each year on such lands held on August 1 of the

preceding year. Written notice shall be mailed to each grantee showing

the number of acres so assessed and the amount of tax thereon. The

department shall keep an assessment book showing annually the names and

addresses of all grantees, the number and location of acres held by

each, the amount of tax payable and date and amount of any tax paid.

2. Payment. Such tax shall be paid on or before April 1 each year.

Such tax shall be a first lien upon all the property subject thereto,

including the shellfish thereon from February 1 in the year levied.

3. Collection of tax. If any tax shall not be paid on or before April

1, the department shall issue a warrant for collection thereof, with

interest thereon at one per centum per month from the day such tax

became due and payable until paid, together with all fees incurred in

collecting such tax, and deliver such warrant to the sheriff of the

county within whose jurisdiction the lands are situate for collection.

All moneys received by the department in payment of taxes and interest

thereon shall be accounted for and paid by it, within thirty days after

its receipt, to the Division of Finance in the Department of Taxation

and Finance, for the benefit of the state.

4. Reversion of lands for non-payment of taxes. Land under water

granted to individuals by franchise for shellfish cultivation by the

department shall revert to state-owned public grounds if the owner

defaults in payment of franchise taxes for a period of one year after

such tax became due and payable.

5. Franchises not transferable. Franchised lands under water held for

shellfish cultivation when returned to the state by default in payment

of taxes may not be assigned, reassigned, or transferred to a new owner

or owners. Such lands may be leased by the department for shellfish

cultivation as provided in section 13-0301.

6. Tax in lieu of other taxes. The tax imposed by this section shall

be in lieu of all other taxes on the property on which it is imposed,

and no other tax except as provided herein shall be levied or imposed on

such lands, or the shellfish thereon, by any authority whatsoever.