* § 491-b. Conservation easement agreement exemption; certain towns.\n1. Applicability. (a) In a town having a population of not less than\nthree thousand two hundred fifty and not more than three thousand four\nhundred fifty, that is located in a county having a population of not\nless than one hundred thousand and not more than one hundred five\nthousand, based upon and recorded by the two thousand ten federal\ncensus, is hereby authorized to adopt a local law to provide that, real\nproperty whose interests or rights have been acquired for the purpose of\nthe preservation of an open space or an open area, as authorized in\nsection two hundred forty-seven of the general municipal law, may be\npartially exempt from local real property taxation, provided that the\nowner or owners of such real property enter into a conservation easement\nagreement with the municipality in accordance with the procedures\nspecified in subdivision three of this section. A county having a\npopulation of not less than one hundred thousand and not more than one\nhundred five thousand based upon and recorded in the two thousand ten\nfederal census may, by local law, and any fire district, water district,\nor school district, all or part of which is located in a town having a\npopulation of not less than three thousand two hundred fifty and not\nmore than three thousand four hundred fifty that is located in a county\nhaving a population of not less than one hundred thousand and not more\nthan one hundred five thousand based upon and recorded by the two\nthousand ten federal census, may, by resolution, exempt such property\nfrom its taxation in the same manner and to the same extent as such town\nhas done.\n (b) A town having a population of not less than three thousand two\nhundred fifty and not more than three thousand four hundred fifty, that\nis located in a county having a population of not less than one hundred\nthousand and not more than one hundred five thousand, based upon and\nrecorded by the two thousand ten federal census, may, by a vote of the\ntown board, opt out of this exemption at any time.\n 2. Definitions. For the purpose of this section, the following terms\nshall have the following meanings:\n (a) "open space" or "open area" means any space or area characterized\nby natural scenic beauty or whose existing openness, natural condition\nor present state of use, if retained, would enhance the present or\npotential value of abutting or surrounding urban development or would\nmaintain or enhance the conservation of natural or scenic resources. For\nthe purposes of this definition, "natural or scenic resources" shall\ninclude, but not be limited to, agricultural lands defined as open lands\nactually used in bona fide agricultural production.\n (b) "conservation board" means a conservation advisory council or any\nother board appointed by the town board for the purpose of advising on\nthe acquisition of conservation easements.\n 3. Procedures for obtaining a conservation easement agreement. (a) Any\nowner or owners of land may submit a proposal to the town board of a\ntown having a population of not less than three thousand two hundred\nfifty and not more than three thousand four hundred fifty that is\nlocated in a county having a population of not less than one hundred\nthousand and not more than one hundred five thousand, based upon and\nrecorded by the two thousand ten federal census, for the granting of\ninterest or rights in real property for the preservation of open space\nor areas. Such proposal shall be submitted in such a manner and form as\nmay be prescribed by the conservation board of such town.\n (b) Upon receipt of such proposal, the town board shall convey the\nproposal to the conservation board of such town. Such conservation board\nshall investigate the area to determine if the proposal would be of\nbenefit to the people of the town and may negotiate the terms and\nconditions of the offer. If the conservation board de
‹ Prev All New York sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.