N.Y. Real Property Tax Law § 564: Privately-owned improvements on state lands

§ 564. Privately-owned improvements on state lands. 1. Improvements

not owned by the state, but situate on land owned by the state, shall be

assessed and taxed in the name of the owners thereof.

2. Interests granted pursuant to subdivision four-a of section three

of the public lands law or subdivision thirty-eight of section ten of

the highway law or subdivision one of section seventy-two-n of the

general municipal law and any improvement made thereto, shall be

separately assessed and taxed in the name of the lessees thereof;

provided that with respect to interest granted pursuant to subdivision

one of section seventy-two-n of the general municipal law and any

improvements made with respect thereto, taxes, special ad valorem levies

or special assessments shall not become a lien thereon but the lessee

shall be personally liable in accordance with the provisions of section

nine hundred twenty-six of this chapter.