332 STATE OF NEW YORK. 



Taxation of ff)e 3tafe Forest Lands. 



Section 22 of Article 2 of Chapter 908 of the Laws of 1896. 



Assessment of State Lands in Forest Preserve. 



§ 22. All wild or forest lands within the forest preserve shall be assessed and taxed at a like 

 valuation and rate as similar lands of individuals within the counties where situated. On or 

 before August first in every year the assessors of the town within which the lands so belonging 

 to the state are situated shall file in the office of the comptroller and of the board of fisheries, 

 game and forest, a copy of the assessment-roll of the town, which, in addition to the other 

 matter now required by law, shall state and specify which and how much, if any, of the lands 

 assessed are forest lands, and which and how much, if any, are lands belonging to the state ; 

 such statements and specifications to be verified by the oaths of a majority of the assessors. 

 The comptroller shall thereupon and before the first day of September following, and after hear- 

 ing the assessors and the board of fisheries, game and forest, if they or any of them so desire, 

 correct or reduce any assessment of state lands which may be in his judgment an unfair propor- 

 tion to the remaining assessment of land within the town, and shall in other respects approve 

 the assessment and communicate such approval to the assessors. No such assessment of state 

 lands shall be valid for any purpose until the amount of assessment is approved by the comp- 

 troller, and such approval attached to and deposited with the assessment-roll of the town, and 

 therewith delivered by the assessors of the town to the supervisor thereof or other officer 

 authorized to receive the same from the assessors. No tax for the erection of a schoolhouse 

 or opening of a road shall be imposed on the state lands unless such erection or opening shall 

 have first been approved in writing by the board of fisheries, game and forest. 



Section 80 of Article 4 of Chapter 908 of the Laws of 1896. 



Payment of Taxes on State Lands in Forest Preserve. 



§ 80. The treasurer of the state, upon the certificate of the comptroller as to the correct 

 amount of such tax, shall pay the tax levied upon state lands in the forest preserve, by crediting 

 to the treasurer of the county in which such lands may be situated, such taxes, upon the amount 

 payable by such county treasurer to the state for state tax. No fees shall be allowed by the 

 comptroller to the county treasurer for such portion of the state tax as is so paid. 



