Statute · New York County Law
N.Y. County Law § 280-w — Taxation of district property
N.Y. County Law § 280-w
- Type
- Statute
- Source
- New York County Law
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 280-w. Taxation of district property. All real property acquired for the purposes of the county district shall be acquired in the name of the county. Real property acquired in the name of the county shall be assessed for the purposes of taxation at the value thereof exclusive of improvements…
Citator
N.Y. County Law § 280-w — Taxation of district property is in force in the current edition of the Code, and nothing recorded condemns it.
§ 280-w. Taxation of district property. All real property acquired for the purposes of the county district shall be acquired in the name of the county. Real property acquired in the name of the county shall be assessed for the purposes of taxation at the value thereof exclusive of improvements erected or installed by or on behalf of such county district, but in no case at less than the assessed valuation at the time of acquisition by the county. Except as provided above, such real property shall be valued on an equitable basis with other comparable real property in the district.