{"data":{"id":"us-ny/n.y.-real-property-tax-law-538","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 538","heading":"Time of acquisition of lands","body":"§ 538.  Time of acquisition of lands.  Lands described in sections\nfive hundred thirty-two, five hundred thirty-four and five hundred\nthirty-six of this chapter heretofore or hereafter acquired by the state\nshall be subject to taxation as provided in such sections.","path":["Real Property Tax Law","Article 5. Assessment Procedure","Title 2. Assessment and Taxation of Certain State Lands"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/538","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"fb4c1d53a3a97d106cb0804305dd8b12a7f30ed2f600b064106d5a2afee0b8a2","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-536","next":"us-ny/n.y.-real-property-tax-law-540"},"notice":"GroundRules: Original legal text. Not legal advice."}