N.Y. Real Property Tax Law § 908: Separate entries for land and improvements

* § 908. Separate entries for land and improvements. 1. The city

assessor shall prepare the assessment roll in accordance with the

provisions of section five hundred two of this chapter, except that

provision shall be made for the separate entry on the assessment roll of

the amount of the total assessment allocated to improvements.

2. The tax levying body of the city of Amsterdam shall make provision

for separate entries of the amount of tax to be paid on the assessment

of the land component and the assessment of the improvements component

of each parcel of real property.

3. Notwithstanding the provisions of subdivision three of section five

hundred two of this chapter, the assessment of land and the assessment

of improvements shall be subject to individual review pursuant to

articles five and seven of this chapter without regard to the total

assessment of the parcel.

* NB Expired July 1, 2001