N.Y. Real Property Tax Law § 482: Quarantined lands

§ 482. Quarantined lands. Whenever the state takes possession of farm

lands for the purpose of enforcing a quarantine and to fumigate or treat

the lands against the spread of the golden nematode, the board of

supervisors of the county or the financial board of any city, within

which such lands are situated, may, in its discretion, exempt such lands

from taxation for county, city or town purposes, but such lands shall be

subject to tax levies for school purposes and special ad valorem levies

and special assessments. An exemption granted pursuant to this section

shall continue only while the lands are in the possession of the state

and under such quarantine and treatment.