N.Y. Real Property Tax Law § 544: Payment of taxes by state

§ 544. Payment of taxes by state. 1. The comptroller shall pay taxes

levied on lands of the state in each county pursuant to the foregoing

sections of this title, out of moneys appropriated by the legislature

therefor, to the county treasurer for appropriate distribution upon

submission of a statement of such taxes by him or her in such form and

executed in such manner by the county treasurer as may be required by

the comptroller. Provided, however, that in the case of lands which are

taxable pursuant to subdivision (j) of section five hundred thirty-two

of this title, the comptroller shall pay such taxes. Such payment shall

be requested, processed and paid separately from all other taxes that

are payable to the county treasurer pursuant to this section.

2. No penalties, interest or fees of any kind, except fees payable to

school district collecting officers pursuant to subdivision one of

section thirteen hundred twenty-eight of this chapter on school taxes on

lands outside the forest preserve, shall be added to taxes payable by

the state pursuant to the provisions of this section.