N.Y. Real Property Tax Law § 530: Construction of terms

§ 530. Construction of terms. As used in this title:

1. "Taxes" and "taxation" shall include special ad valorem levies.

2. "Lands" and "state lands" shall, include conservation easements

created pursuant to title three of article forty-nine of the

environmental conservation law within the Adirondack or Catskill parks,

as those areas are defined in such law and common law easements on land

within the Adirondack or Catskill parks created for conservation

purposes and such easements on lands within the watershed of Hemlock and

Canadice lakes in the towns of Livonia, Conesus, West Sparta and

Springwater in Livingston county, the towns of Canadice and Richmond in

Ontario county and the town of Wayland in Steuben county. "Lands" and

"state lands" shall in no event include lands used by the state for

highway or parkway purposes or lands acquired for such purposes though

not in actual use therefor if construction of a highway or parkway

thereon is in good faith contemplated.

3. Notwithstanding any other provision of law, for purposes of

paragraph j of section five hundred thirty-two of this title, the term

"taxation" shall be construed to include special assessments.