N.Y. Public Lands Law § 19: Taxes and assessments for local improvements on state lands

§ 19. Taxes and assessments for local improvements on state lands. A

person, body or board authorized to assess lands for local improvements

or purposes, shall submit to the comptroller of the state an invoice of

assessment on state lands, showing the purpose for which the assessment

is made, the state lands assessed and the amounts for which they are

assessed, and referring to the law authorizing the assessment. No fee,

interest, penalty or expense shall be added to or accrue on any

assessment against state lands, nor shall such lands be sold therefor;

but such assessments shall, if confirmed and uncontested, be paid and

discharged out of any moneys appropriated therefor. All sales of state

lands for unpaid taxes or assessments for local improvements or purposes

are void. All taxes and assessments legally made on state lands, and all

legal rents or charges thereon, shall be audited by the comptroller and

paid out of the treasury. On or before January fifteenth the

comptroller, in consultation with the board of real property tax

services and other agencies as may be appropriate, shall submit to the

governor and the legislature an annual accounting of taxes and

assessments paid pursuant to this section during the preceding and

current fiscal years. Such accounting shall include, but not be limited

to the number, type and amount of such payments, as well as an estimate

of payments to be made during the remainder of the current fiscal year

and during the following fiscal year. If any provision of this section

conflict with any provision of any other general, special or local law,

this section shall prevail; and no other general, special or local law

shall be deemed to repeal, alter or abridge any provision of this

section, unless this section or this article or this chapter be

expressly and specifically referred to therein. This section shall

extend, in its operation and effect, so as to include all actions and

proceedings, whether judicial or administrative, heretofore commenced

under any general, special or local law and now pending.