N.Y. Real Property Tax Law § 540: List to be supplied by commissioner

§ 540. List to be supplied by commissioner. The commissioner shall

annually transmit to the assessors of each assessing unit containing

state lands subject to taxation, and to town or county assessors, who

prepare a copy of the applicable part of the town or county assessment

roll for village tax purposes as provided in subdivision three of

section fourteen hundred two of this chapter, for each such village

containing state lands subject to taxation, a list of all such lands

therein, which list shall be used by the assessors in preparing the

assessment roll or copy of the applicable part thereof for village tax

purposes. Such list shall include any common law and conservation

easement therein made subject to taxation pursuant to this title and the

appropriate allocation factor or factors which shall be entered as a

separate parcel on the tentative assessment roll by the assessor.